Missouri CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
40 hrs / year
Reporting cycle
Annual (Jan 1 - Dec 31)
Ethics requirement
2 hrs/yr (within the 40)
Issued by
Missouri State Board of Accountancy
Missouri splits its two clocks in a way that trips people up: CPE is measured annually - 40 hours every calendar year - but the license renews only every two years. So even in a non-renewal year, you still owe a full 40 hours, including 2 hours of ethics. People who think only in renewal cycles can quietly fall behind in the off year.
CPAs call this CPE (continuing professional education), not CE. Here is what an active Missouri license requires, in plain English.
The base requirement: 40 hours every calendar year
The Missouri State Board of Accountancy requires 40 hours of CPE in each annual reporting period, which runs January 1 to December 31. The annual requirement applies every year regardless of where you are in the two-year license cycle. CPE should follow the joint NASBA/AICPA Statement on Standards for CPE Programs.
Ethics, the two-clock structure, and the grace period
- 2 hours of ethics are required each year, and they count within the 40-hour annual total, not on top of it.
- CPE is annual (40 hours per calendar year), but the license itself renews biennially - so a non-renewal year still carries the full 40-hour obligation.
- Licensees in good standing are generally granted a 60-day grace period (to roughly March 1) to make up a CPE shortage from the prior year.
- Renewal requires attesting that you met the continuing-learning requirements for the applicable years.
Stop tracking this in a spreadsheet
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — freeWhen is your deadline?
The CPE reporting period closes December 31 each year, so your 40 hours and 2 ethics hours are due annually. License renewal is biennial and occurs on September 30. The trap is the off year: there is no renewal to prompt you, but the 40-hour annual requirement is still running.
How CredTally keeps this on autopilot
- Track your 40-hour annual total every calendar year - even in non-renewal years - with a separate bucket for the 2-hour ethics requirement, progress shown per requirement.
- Store every completion certificate with the course it proves, kept privately in your certificate vault.
- Reminders at 90, 60, 30, and 7 days before both the December 31 annual deadline and the September 30 biennial renewal.
- Hold licenses in more than one state? Each gets its own card and deadline on one dashboard, and a Board request becomes a one-click audit export.
Frequently asked questions
How many CPE hours does Missouri require?
40 hours every calendar year (January 1 to December 31), including 2 hours of ethics - regardless of whether it is a renewal year.
Does Missouri require CPE in non-renewal years?
Yes. CPE is measured annually, so you owe a full 40 hours each calendar year even though the license renews only every two years.
Do ethics hours count toward the 40 in Missouri?
Yes - the 2 required ethics hours are part of the 40-hour annual total, not in addition to it.
When does my Missouri CPA license renew?
License renewal is biennial on September 30, while CPE is reported annually by December 31.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
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