STATE REFERENCE · CPA FIRM & CPE
Missouri: CPE, firm permit and peer review rules for CPAs.
In Missouri, CPE: 40 hours of qualifying CPE each calendar year (January 1–December 31), with a grace period through March 1. Firm permit: Permit required for any firm with a Missouri office that offers or performs attest or compilation services or uses the CPA/CPA firm title. Peer review: Firms performing attest engagements, reviews or compilations must enrol in an approved peer review program. Verified 2026-10-14; cites: RSMo 326.271; 326.280.1(4)(a)–(c), (6)(a)a–b; 326.283.1(1)(a)–(c), .2, .3(a)–(b); 326.286.2, .5 and others.
This page lists what the Missouri board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.
It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.
Missouri, field by field.
- Board of accountancy
- Missouri State Board of Accountancy (Board site header: 'Missouri Department of Professional Registration'; the Board's rules are codified at 20 CSR Division 2010 under Title 20, Department of Commerce and Insurance)
- CPE hours & reporting period
- 40 hours of qualifying CPE each calendar year (January 1–December 31), with a grace period through March 1; no separate reporting period beyond renewal and audit. 20 CSR 2010-4.010(1)(B): 'Beginning January 1, 2020, a licensee shall complete and maintain acceptable documentation of no less than forty (40) hours of qualifying CPE each calendar year a licensee holds a license.' 20 CSR 2010-4.010(1)(C): 'Beginning January 1, 2021, licensees in good standing will be granted a grace period through March 1 after each calendar year to cure a CPE shortage for the preceding calendar year.'; 'Licensees requesting to use this grace period shall submit a written application to the board on a form prescribed by the board.' 20 CSR 2010-4.010(1)(D): the board may deem a nonresident to have met the CPE requirements 'by meeting the CPE requirements in the state in which the licensee resides or where the licensee's principal office is located', on written application. 20 CSR 2010-4.031(1)(C): documentation retained for a 'minimum of five (5) calendar years from the end of the year in which the learning activities were completed.' 20 CSR 2010-4.020(1)(C)9: 'Authorship hours claimed for CPE shall not exceed two (2) hours in any calendar year.' 20 CSR 2010-2.070(2)(D): renewal requires 'Verification that the individual has met the Continuing Professional Education (CPE) requirements as described in Chapter 4'. Board 'Grace Period Clarification' notice: 'Requires minimum of forty (40) hours of qualifying CPE annually.'; 'The grace period is January 1 through March 1.'; the Application to Utilize Grace Period form is sent to the Board only if the licensee is selected for audit.
- Ethics CPE requirement
- 2 hours per calendar year; no Missouri-specific course stated. 20 CSR 2010-4.010(1)(B): 'A minimum of two (2) hours of the required forty (40) hours of CPE shall be in the area of ethics.' Board 'Grace Period Clarification' notice: 'Of those forty (40) hours of CPE, two (2) hours must be in ethics.'
- CPA firm permit / registration
- Permit required for any firm with a Missouri office that offers or performs attest or compilation services or uses the CPA/CPA firm title; firm permits run one year, November 1–October 31, renewed annually. RSMo 326.289.1(1)(a): 'Any firm with an office in this state, as defined by the board by rule, offering or performing attest or compilation services; or' (b) 'Any firm with an office in this state that uses the title "CPA" or "CPA firm".'; 326.289.2(2)(b): a firm without an office in Missouri may practise without a permit if, among other conditions, 'It complies with the requirements of peer review as set forth in this chapter and the board's promulgated regulations'; 326.289.1(5) (added by 2026 S.B. 1233, effective August 28, 2026): 'A sole practitioner or single member limited liability company (LLC) using the title of "certified public accountant(s)", "CPA", or similar abbreviation in their business name may request exemption from the firm permit requirements of paragraph (b) of subdivision (1) of this subsection by submitting a written request to the board that affirms the business does not offer nor perform attest services nor other services subject to peer review.' RSMo 326.292.3: 'No firm shall provide attest or compilation services or assume or use the title certified public accountants' or the abbreviation CPAs unless '(1) The firm holds a valid permit or is a firm exempt from the permit requirement under section 326.289 and complies with all other applicable provisions of that section'; 326.292.9: 'No licensee shall perform attest or compilation services through any certified public accounting firm that does not hold a valid permit issued under section 326.289.' 20 CSR 2010-2.051(2): a permit application 'shall be filed with the board prior to the date the firm begins the practice of public accounting in this state.'; 2010-2.051(5): each office engaged in public accounting 'shall be registered with the board annually.' 20 CSR 2010-2.072(2): 'Firm permits shall be issued for a period of one (1) year beginning on November 1 and expiring on October 31 and shall be renewed annually.' Board fee page: 'Firm Permit Fee (initial)' $90.00; 'Firm Permit Fee (annual renewal)' $90.00; 'Reinstatement of CPA Firm Permit Fee' $200.00; delinquent fee for failure to obtain or timely renew a permit $50.00 per month or portion of a month.
- Peer review requirement
- Firms performing attest engagements, reviews or compilations must enrol in an approved peer review program; reviews at least once every three years. 20 CSR 2010-5.080(1): 'Any firm which has performed one (1) or more attest engagements, reviews, or compilations, in any calendar year, shall enroll in an approved peer review program.' 2010-5.080(2): 'The firm must enroll in an approved peer review program within ninety (90) days after entering into an engagement for its first attest, review, or compilation service.' 2010-5.080(3): 'The firm's initial peer review shall be completed within eighteen (18) months of enrollment. Peer reviews shall occur at least once every three (3) years.' 20 CSR 2010-5.070(1): the AICPA 'Standards for Performing and Reporting on Peer Reviews' (June 2021) satisfy the requirements of section 326.289.9, RSMo. RSMo 326.289.9: 'The board shall require by rule, as a condition to the renewal of permits, that firms undergo, no more frequently than once every three years, peer reviews conducted in a manner as the board shall specify.' 20 CSR 2010-5.090 (Peer Review Requirements for Renewal of a Firm Permit) is listed as 'Rescinded September 30, 2022'.
- Licence renewal cycle
- Two-year licence period beginning October 1 and expiring September 30, renewed biennially. 20 CSR 2010-2.070(1): 'Licenses shall be issued for a licensing period of two (2) years beginning on October 1 and expiring on September 30 and shall be renewed biennially.' 2010-2.070(4): renewal notices are mailed to the last known address at least sixty (60) days before the licence expiration date and 'Failure to receive this notice does not relieve the licensee of the obligation biennially to renew the license to practice.' RSMo 326.286.2: 'Licenses shall be initially issued and renewed for periods of not more than three years and shall expire on the renewal date following issuance or renewal.' 20 CSR 2010-4.035(5): a licensee who does not renew may apply for late renewal through December 31 of the year the licence expired; 'After December 31, the individual is deemed to hold a lapsed license.' Board fee page: 'CPA License Fee (biennial renewal)' $80.00; 'CPA Inactive License Fee (biennial renewal)' $50.00; delinquent fee $50.00 per month or portion of a month.
- Mobility / practice privilege
- Practice privilege without a Missouri licence; no notice, registration or fee; conditioned (as amended by 2026 S.B. 1233, effective August 28, 2026) on the individual's original licensure having required the Uniform CPA Examination and one of three education and experience combinations, with a grandfather clause for privileges held at December 31, 2024. RSMo 326.283.1(1)(a): an individual 'whose principal place of business, domicile, or residency is not in this state and who holds a valid and unrestricted license in good standing to practice public accounting from any state shall have all the privileges of licensees of this state without the need to obtain a license or to otherwise notify or register with the board or pay any fee provided that at the time of initial licensure, the individual was required to show evidence of having passed the Uniform Certified Public Accountant Examination and having met one of the following requirements:' a. a baccalaureate degree with an accounting concentration 'and not less than two years of experience'; b. a baccalaureate degree 'plus an additional thirty semester hours of college education' with an accounting concentration 'and not less than one year of experience'; or c. a post-baccalaureate degree with an accounting concentration 'and not less than one year of experience', each 'as defined by board rule'. RSMo 326.283.1(1)(b): an individual holding a valid unrestricted licence from any state 'as of December 31, 2024, and who, as of such date, has practice privileges in this state under paragraph (a) of this subdivision, shall continue to have all the privileges of licensees in this state without the need to obtain a license or otherwise notify or register with the board or pay any fee.'; 326.283.1(1)(c): 'The board may by rule require individuals with a valid but restricted license to obtain a license.' RSMo 326.283.2: a qualifying individual may offer or render services in person, by mail, telephone or electronic means 'and no notice or other submission shall be required of any such individual.'; 326.283.3: the individual and employing firm 'hereby simultaneously consent, as a condition of the grant of this privilege:' '(a) To the personal and subject matter jurisdiction and disciplinary authority of the board;' '(b) To comply with this chapter and the board's rules;' and to the appointment of the issuing state board as agent for service of process. 20 CSR 2010-2.022(1) (CSR dated 10/31/23, predating S.B. 1233): an individual whose principal place of business, domicile or residence is not in Missouri 'shall be presumed to have practice privilege in this state and shall be required to conform to, and comply with, Missouri statutes and rules' when holding a valid unrestricted licence from a state the board determines substantially equivalent (A), having board- or NASBA-verified individual equivalence (B), or having practised as a licensed CPA outside Missouri for four of the preceding ten years with a bachelor's degree and the examination (C); 2010-2.022(5): a privilege holder providing attest services for a client with a home office in Missouri must do so 'through a firm holding a current permit to practice in this state.'; 2010-2.022(6): compilation or review services require association 'with a firm holding a current permit to practice in this or any other state.'
Download Missouri's row (CSV) · all 51 states (CSV) · CC BY 4.0, attribute Vertical OS and link to this page.
Where this comes from.
Cited. RSMo 326.271; 326.280.1(4)(a)–(c), (6)(a)a–b; 326.283.1(1)(a)–(c), .2, .3(a)–(b); 326.286.2, .5; 326.289.1(1)(a)–(b), .1(5), .2(2)(b), .3, .9; 326.292.1, .2, .3(1), .4, .9; 20 CSR 2010-2.022(1)–(2), (5)–(6); 2010-2.051(1)–(2), (5); 2010-2.070(1)–(2), (4); 2010-2.072(1)–(2); 2010-4.010(1)(B)–(D); 2010-4.020(1)(C)9; 2010-4.031(1)(C); 2010-4.035(5); 2010-5.070(1); 2010-5.080(1)–(3); 2010-5.090 (rescinded September 30, 2022)
Status. Verified — cited, last verified 2026-10-14. Start with the board link — it is the primary source. The CPE and firm-permit rows are the two that carry a penalty when missed, so read both against the cited rule before the next renewal. The verification status says how much of the row was read at the source.
What to confirm.
Confirm with the Board whether its rules have been revised to match 2026 S.B. 1233 (signed July 13, 2026 per the Board notice; effective August 28, 2026): the Board's notice 'New Licensure Pathway for CPAs & Changes to Firm CPA Licensure Requirements for LLCs' states the law adds a pathway for 'a baccalaureate degree with an accounting concentration, two years of experience and completion of the Uniform CPA Examination' (RSMo 326.280.1(4)(a) and (6)(a)b as now posted), that the accounting-concentration rules 'require revisions to align with changes in Missouri law', and that sole practitioners and single-member LLCs not offering attest or other peer-review services may request exemption from firm permit requirements under 326.289.1(5) on a Board-approved form to be added to the Forms page. S.B. 1233 also rewrote the practice-privilege conditions in RSMo 326.283.1(1)(a)–(c) (education and experience at initial licensure; December 31, 2024 grandfather clause); 20 CSR 2010-2.022 (CSR dated 10/31/23) has not been conformed. The CSR chapters read carry Secretary of State revision dates of 7/31/24 (2010-4), 10/31/23 (2010-2) and 8/31/22 (2010-5). The Board's CPE web page contains only the 'CPE Statement of Standards - 2024' and 'CPE Statement of Standards - 2026' links; the CPE figures above come from 20 CSR 2010-4 and the Board's grace-period notice.
Missouri, answered from the row.
How many CPE hours does Missouri require, and over what period?
40 hours of qualifying CPE each calendar year (January 1–December 31), with a grace period through March 1; no separate reporting period beyond renewal and audit. 20 CSR 2010-4.010(1)(B): 'Beginning January 1, 2020, a licensee shall complete and maintain acceptable documentation of no less than forty (40) hours of qualifying CPE each calendar year a licensee holds a license.' 20 CSR 2010-4.010(1)(C): 'Beginning January 1, 2021, licensees in good standing will be granted a grace period through March 1 after each calendar year to cure a CPE shortage for the preceding calendar year.'; 'Licensees requesting to use this grace period shall submit a written application to the board on a form prescribed by the board.' 20 CSR 2010-4.010(1)(D): the board may deem a nonresident to have met the CPE requirements 'by meeting the CPE requirements in the state in which the licensee resides or where the licensee's principal office is located', on written application. 20 CSR 2010-4.031(1)(C): documentation retained for a 'minimum of five (5) calendar years from the end of the year in which the learning activities were completed.' 20 CSR 2010-4.020(1)(C)9: 'Authorship hours claimed for CPE shall not exceed two (2) hours in any calendar year.' 20 CSR 2010-2.070(2)(D): renewal requires 'Verification that the individual has met the Continuing Professional Education (CPE) requirements as described in Chapter 4'. Board 'Grace Period Clarification' notice: 'Requires minimum of forty (40) hours of qualifying CPE annually.'; 'The grace period is January 1 through March 1.'; the Application to Utilize Grace Period form is sent to the Board only if the licensee is selected for audit.
Does Missouri require ethics CPE?
2 hours per calendar year; no Missouri-specific course stated. 20 CSR 2010-4.010(1)(B): 'A minimum of two (2) hours of the required forty (40) hours of CPE shall be in the area of ethics.' Board 'Grace Period Clarification' notice: 'Of those forty (40) hours of CPE, two (2) hours must be in ethics.'
Does Missouri require a CPA firm permit or registration?
Permit required for any firm with a Missouri office that offers or performs attest or compilation services or uses the CPA/CPA firm title; firm permits run one year, November 1–October 31, renewed annually. RSMo 326.289.1(1)(a): 'Any firm with an office in this state, as defined by the board by rule, offering or performing attest or compilation services; or' (b) 'Any firm with an office in this state that uses the title "CPA" or "CPA firm".'; 326.289.2(2)(b): a firm without an office in Missouri may practise without a permit if, among other conditions, 'It complies with the requirements of peer review as set forth in this chapter and the board's promulgated regulations'; 326.289.1(5) (added by 2026 S.B. 1233, effective August 28, 2026): 'A sole practitioner or single member limited liability company (LLC) using the title of "certified public accountant(s)", "CPA", or similar abbreviation in their business name may request exemption from the firm permit requirements of paragraph (b) of subdivision (1) of this subsection by submitting a written request to the board that affirms the business does not offer nor perform attest services nor other services subject to peer review.' RSMo 326.292.3: 'No firm shall provide attest or compilation services or assume or use the title certified public accountants' or the abbreviation CPAs unless '(1) The firm holds a valid permit or is a firm exempt from the permit requirement under section 326.289 and complies with all other applicable provisions of that section'; 326.292.9: 'No licensee shall perform attest or compilation services through any certified public accounting firm that does not hold a valid permit issued under section 326.289.' 20 CSR 2010-2.051(2): a permit application 'shall be filed with the board prior to the date the firm begins the practice of public accounting in this state.'; 2010-2.051(5): each office engaged in public accounting 'shall be registered with the board annually.' 20 CSR 2010-2.072(2): 'Firm permits shall be issued for a period of one (1) year beginning on November 1 and expiring on October 31 and shall be renewed annually.' Board fee page: 'Firm Permit Fee (initial)' $90.00; 'Firm Permit Fee (annual renewal)' $90.00; 'Reinstatement of CPA Firm Permit Fee' $200.00; delinquent fee for failure to obtain or timely renew a permit $50.00 per month or portion of a month.
Is peer review required for CPA firms in Missouri?
Firms performing attest engagements, reviews or compilations must enrol in an approved peer review program; reviews at least once every three years. 20 CSR 2010-5.080(1): 'Any firm which has performed one (1) or more attest engagements, reviews, or compilations, in any calendar year, shall enroll in an approved peer review program.' 2010-5.080(2): 'The firm must enroll in an approved peer review program within ninety (90) days after entering into an engagement for its first attest, review, or compilation service.' 2010-5.080(3): 'The firm's initial peer review shall be completed within eighteen (18) months of enrollment. Peer reviews shall occur at least once every three (3) years.' 20 CSR 2010-5.070(1): the AICPA 'Standards for Performing and Reporting on Peer Reviews' (June 2021) satisfy the requirements of section 326.289.9, RSMo. RSMo 326.289.9: 'The board shall require by rule, as a condition to the renewal of permits, that firms undergo, no more frequently than once every three years, peer reviews conducted in a manner as the board shall specify.' 20 CSR 2010-5.090 (Peer Review Requirements for Renewal of a Firm Permit) is listed as 'Rescinded September 30, 2022'.
How often is a CPA licence renewed in Missouri?
Two-year licence period beginning October 1 and expiring September 30, renewed biennially. 20 CSR 2010-2.070(1): 'Licenses shall be issued for a licensing period of two (2) years beginning on October 1 and expiring on September 30 and shall be renewed biennially.' 2010-2.070(4): renewal notices are mailed to the last known address at least sixty (60) days before the licence expiration date and 'Failure to receive this notice does not relieve the licensee of the obligation biennially to renew the license to practice.' RSMo 326.286.2: 'Licenses shall be initially issued and renewed for periods of not more than three years and shall expire on the renewal date following issuance or renewal.' 20 CSR 2010-4.035(5): a licensee who does not renew may apply for late renewal through December 31 of the year the licence expired; 'After December 31, the individual is deemed to hold a lapsed license.' Board fee page: 'CPA License Fee (biennial renewal)' $80.00; 'CPA Inactive License Fee (biennial renewal)' $50.00; delinquent fee $50.00 per month or portion of a month.
Can an out-of-state CPA practise in Missouri without a licence?
Practice privilege without a Missouri licence; no notice, registration or fee; conditioned (as amended by 2026 S.B. 1233, effective August 28, 2026) on the individual's original licensure having required the Uniform CPA Examination and one of three education and experience combinations, with a grandfather clause for privileges held at December 31, 2024. RSMo 326.283.1(1)(a): an individual 'whose principal place of business, domicile, or residency is not in this state and who holds a valid and unrestricted license in good standing to practice public accounting from any state shall have all the privileges of licensees of this state without the need to obtain a license or to otherwise notify or register with the board or pay any fee provided that at the time of initial licensure, the individual was required to show evidence of having passed the Uniform Certified Public Accountant Examination and having met one of the following requirements:' a. a baccalaureate degree with an accounting concentration 'and not less than two years of experience'; b. a baccalaureate degree 'plus an additional thirty semester hours of college education' with an accounting concentration 'and not less than one year of experience'; or c. a post-baccalaureate degree with an accounting concentration 'and not less than one year of experience', each 'as defined by board rule'. RSMo 326.283.1(1)(b): an individual holding a valid unrestricted licence from any state 'as of December 31, 2024, and who, as of such date, has practice privileges in this state under paragraph (a) of this subdivision, shall continue to have all the privileges of licensees in this state without the need to obtain a license or otherwise notify or register with the board or pay any fee.'; 326.283.1(1)(c): 'The board may by rule require individuals with a valid but restricted license to obtain a license.' RSMo 326.283.2: a qualifying individual may offer or render services in person, by mail, telephone or electronic means 'and no notice or other submission shall be required of any such individual.'; 326.283.3: the individual and employing firm 'hereby simultaneously consent, as a condition of the grant of this privilege:' '(a) To the personal and subject matter jurisdiction and disciplinary authority of the board;' '(b) To comply with this chapter and the board's rules;' and to the appointment of the issuing state board as agent for service of process. 20 CSR 2010-2.022(1) (CSR dated 10/31/23, predating S.B. 1233): an individual whose principal place of business, domicile or residence is not in Missouri 'shall be presumed to have practice privilege in this state and shall be required to conform to, and comply with, Missouri statutes and rules' when holding a valid unrestricted licence from a state the board determines substantially equivalent (A), having board- or NASBA-verified individual equivalence (B), or having practised as a licensed CPA outside Missouri for four of the preceding ten years with a bachelor's degree and the examination (C); 2010-2.022(5): a privilege holder providing attest services for a client with a home office in Missouri must do so 'through a firm holding a current permit to practice in this state.'; 2010-2.022(6): compilation or review services require association 'with a firm holding a current permit to practice in this or any other state.'
Not legal or licensing advice. Every row is a dated snapshot of published sources; boards change CPE rules, reporting periods and firm-permit requirements. Confirm every entry with the named board before relying on it.
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