state eligibility guide
Missouri CPA exam requirements
Missouri requires 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- No completed degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: No completed degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: 24 semester hours
- Business coursework: 24 semester hours
- Accreditation: Credits must meet Missouri Board and CPAES standards.
A degree is not required to sit. The 120-hour program must include 24 accounting and 24 business hours. Internship and independent-study credit together may supply no more than 9 of the 48 accounting and business hours. CLEP may count toward total hours but not the accounting or business content blocks.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: A character requirement applies before sitting
How to apply
Apply through NASBA CPA Examination Services (CPAES) online through NASBA CPA Portal.
Documents commonly required for this application
- Official transcripts
- Completed CPA Portal application
- NIES evaluation for foreign education
The education evaluation and exam-section applications have separate published fees.
Published exam fees
- Education evaluation application: $96.00 Charged once for a first-time candidate.
- Exam section application: $100.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Sit before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Final transcript deadline: Within 60 days after the first examination section
Failure to document timely completion can void examination credit.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NASBA International Evaluation Services is required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Discipline sections follow AICPA testing windows.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Experience: Experience is required
- Ethics exam: Required
- Alternative pathway: enacted not yet effective
Published licensure pathways
- Baccalaureate degree with the required accounting concentration plus two years of qualifying experience. Effective 2026-08-28.
- Baccalaureate degree plus 30 additional semester hours with the required accounting concentration plus one year of qualifying experience. Effective 2026-08-28.
- Post-baccalaureate degree with the required accounting concentration plus one year of qualifying experience. Effective 2026-08-28.
Traditional licensure comparison only.
Official sources used
- Missouri CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-09)
- CPA Examination — Missouri State Board of Accountancy (accessed 2026-08-07)
- 20 CSR 2010-2.041 Eligibility Requirements for the CPA Examination — Missouri Secretary of State (accessed 2026-08-07)
- 2026 Truly Agreed and Finally Passed Legislation Report, SB 1233 — Missouri Senate (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.