Missouri CPA Exam Requirements 2026
A qualified candidate can use the Missouri route with 120 semester hours, subject to every other published rule. Check your education, application route, current known fees, deadlines, and next steps in one place.
Missouri CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted Not Yet Effective: Enacted for August 28, 2026, Missouri adds a bachelor's-degree route with required accounting coursework and two years of experience while retaining its master's-degree and 150-hour routes with one year of experience. Effective August 28, 2026.
Are you eligible for the CPA Exam in Missouri?
Missouri allows a qualified candidate to sit at 120 semester hours. The application authority makes the final decision from official documents.
What to confirm before applying
- Meet the published good-moral-character requirement.
- Complete at least 120 semester hours.
- Complete 24 qualifying accounting semester hours.
- Complete 24 qualifying business semester hours.
Named coursework and accreditation
- Credits must meet Missouri Board and CPAES standards.
Credits must meet Missouri Board and CPAES standards.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | A degree is not required to sit; complete every published credit-hour and subject requirement by the applicable deadline. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No Missouri jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | 120 | 180 | 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. |
| Accounting | 24 | 36 | Course classification is determined by the application authority. |
| Business | 24 | 36 | Course classification is determined by the application authority. |
Credit types to confirm
- Community-college credit: Allowed subject to the published conditions
- Online credit: Allowed subject to the published conditions
- CLEP credit: Allowed subject to the published conditions
- AP credit: Confirm with the application authority
- Pass/fail credit: Confirm with the application authority
- Internship credit: Allowed subject to the published conditions
Missouri eligibility gap planner
Enter your education and personal details to compare them with the published Missouri requirements. Nuanced course classifications still require an official evaluation.
Check 4 published eligibility gates
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How to apply for the CPA Exam in Missouri
NASBA CPA Examination Services (CPAES) is the application authority. Application method: online through NASBA CPA Portal.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through NASBA CPA Examination Services (CPAES) and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- official transcripts.
- completed CPA Portal application.
- NIES evaluation for foreign education.
Processing time
2 to 4 weeks after the file is complete
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Missouri application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Missouri application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Missouri exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
Follow the jurisdiction's exact rule and the expiration shown in your candidate account.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: Yes
- Approved evaluation services: NASBA International Evaluation Services (NIES)
- Certified translation: Required
Confirm evaluator acceptance before purchasing a report.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Missouri participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Missouri CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | 120 semester hours plus all applicable degree and coursework requirements | 150 hours under the current rule; new routes take effect August 28, 2026 |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | 1 year required; new routes take effect August 28, 2026 |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted Not Yet Effective: Enacted for August 28, 2026, Missouri adds a bachelor's-degree route with required accounting coursework and two years of experience while retaining its master's-degree and 150-hour routes with one year of experience. |
Enacted pathways that are not effective yet
Use the current rule until the effective date shown. These routes do not change today's exam-admission requirements.
Bachelor's degree plus two years
Bachelor's degree, required accounting coursework, two years of experience, and passage of the CPA Exam.
Takes effect: August 28, 2026
Master's degree plus one year
Existing master's-degree licensure route with one year of experience.
Takes effect: August 28, 2026
150 hours plus one year
Existing bachelor's-degree and 150-hour licensure route with one year of experience.
Takes effect: August 28, 2026
Pathway timing matters: Effective date: August 28, 2026. Licensure pathway only; do not infer a change to the separate examination-eligibility rule.
Missouri CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Missouri?
Missouri currently lists 120 semester hours for exam eligibility. A degree is not required to sit, but every accounting, business, and personal requirement still applies.
Do I need 150 semester hours to sit in Missouri?
No. Missouri allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Missouri to take the CPA Exam?
No Missouri jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in Missouri?
Missouri does not require a degree to sit. Every published credit-hour and subject requirement must still be complete by the application deadline unless the official instructions expressly provide otherwise.
How much does the CPA Exam application cost in Missouri?
The current known first-section total is $464.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do Missouri CPA Exam credits last?
Missouri provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Missouri?
Missouri accepts foreign education subject to an approved credential evaluation. The official instructions require NIES.
Your next CPA Exam research steps
Use this Missouri page as your eligibility command center, then move into application timing and study-material research.
Official Missouri sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with NASBA CPA Examination Services (CPAES).
- Missouri CPA ExamNational Association of State Boards of Accountancy · NASBA
- CPA ExaminationMissouri State Board of Accountancy · State Board
- 20 CSR 2010-2.041 Eligibility Requirements for the CPA ExaminationMissouri Secretary of State · Regulation
- New CPA Licensure Pathway Signed into LawMissouri Society of Certified Public Accountants · Secondary Authoritative
- Governor Kehoe Signs Healthcare Legislation into LawOffice of Missouri Governor Mike Kehoe · Government
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.