40 hours each calendar year

CPA Ethics: Minimum 2 hours of Ethics CPE

1/1 to 12/31 annually

Courses cannot be taken for credit more than once in a reporting period.

Outside of taking CPE courses, CPE credit can be earned for certain activities that enhance the CPAs competence, like authoring material or gaining additional professional certifications. These extra activities must meet specific criteria and carry limitations found in the CPE Rules.

• Authored Published Material: Maximum 2 CPE hours
• University/College: Courses beyond introductory courses related to the accounting field may be granted CPE credit.
• Certification Exams related to profession: See CPE Rules for acceptable exams and credits. Note: Review or Exam Prep courses will not qualify.

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

CPAs can renew online at any time during their renewal period ending 9/30 biennially.

Online renewal

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase.

WebCE does not report CPE course completions to the Missouri Board of Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

A non-resident licensee seeking renewal of a license in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a license in the state in which the licensee's principal office is located. If a non-resident licensee's principal office state has no CPE requirements for renewal of a license, the non-resident licensee must comply with all CPE requirements for renewal of a license in this state.

The board may make CPE exemptions available:

• to a licensee who is granted an inactive license status, and
• for reasons of individual hardship, including:
  • health,
  • military service,
  • foreign residence, or
  • other good cause.

Applicants or licensees requesting a waiver of CPE requirements must do so in writing and provide documentation supporting the request.