Missouri CPA Exam Requirements
Age Requirement: 21
Citizenship Requirement: No
Residency Requirement: Yes
Social Security Number Requirement: Yes
Missouri CPA Exam Education Requirements
Education Requirement for Licensure: 150 hours (including B.A.)
Participates in International Examination Program: Yes
Hours in accounting: 33 semester hours or equivalent quarter hours in accounting (1 course must be auditing and 18 hours must be in upper level accounting; 27 semester hours in general business courses (i.e., marketing, management, economics, finance, etc.)
Exam sitting requirements: Must be within 60 days of completing education requirement
Experience requirements: 1 year accounting experience in industry, government, academia or public practice. To sign reports or supervise attest services, the CPA will need 1 additional year of experience in attest work.
Ethics exam: Complete written exam in professional ethics acceptable to the Missouri Board
Pre-Evaluation Service
Missouri offers pre-evaluation as an optional service. A pre-evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. To begin the pre-evaluation process, please visit CPA Central. You must create a CPA Central user account before you can submit your pre-evaluation application online.
Send any additional required information or documents to:
CPA Examination Services – MO
PO Box 198469
Nashville, TN 37219
Materials to be Submitted with Application
Official transcript(s). Submission by you or school to CPAES.
Certificate of Enrollment, if applicable. Submission by you or school to CPAES.
International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
ADA Accommodation Form, if applicable. Submission by you to CPAES.
Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.
If you have previously applied and sat, but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are not automatically considered a re-examination candidate.
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
Missouri CPA Exam Fees
Application fee $150.00
Examination Fees
Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51
Registration Fees
4 examination sections $75.00
3 examination sections $75.00
2 examination sections $75.00
1 examination section $75.00
Missouri Society of Certified Public Accountants
Lisa Thoms
Phone Number: 314-392-5835 or 314-997-7966
Fax Number: 314-997-2592
In State Toll Free: 800-264-7966
Address: 540 Maryville Centre Drive, Suite 200, St. Louis, MO 63141
P.O. Box 419042, St. Louis, MO 63141-9042
Mailing address for dues payments:
Missouri Society of CPAs, PO Box 958868, St. Louis, MO 63195-8868
Mailing address for CPE payments:
Educational Foundation of MSCPA, PO Box 955904, St. Louis, MO 63195-5904
Email: lthoms@mocpa.org or member@mocpa.org
Missouri State Board of Accountancy
Phone Number: 573-751-1102 or 573-751-0012
Fax Number: 573-751-0890
TTY: 800-735-2966
Voice Relay: 800-735-2466
Address: 3605 Missouri Boulevard, Jefferson City, MO 65102-0613
P.O. Box 613, Jefferson City, MO 65102
Email: tom.degroodt@pr.mo.gov or mosba@pr.mo.gov
