Missouri CPA CPE Requirements (2026): Credits, Ethics, Renewal & Courses
Missouri CPE regulations require licensed CPAs to complete continuing professional education (CPE) every year to maintain an active license. These Missouri CPA CPE requirements help professionals stay current on accounting standards, auditing guidance, taxation, ethics, technology, and other developments affecting the profession.
Unlike many states that use biennial or triennial reporting cycles, Missouri requires CPAs to complete CPE annually. One of the most common mistakes Missouri CPAs make is assuming the old 120-hour reporting model is still in effect. Since 2020, Missouri has required CPAs to complete 40 hours of CPE every calendar year, including ethics training.
Whether you're confirming MO CPE requirements, preparing for Missouri CPA license renewal, or looking for approved courses, here's everything you need to know.
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Quick Facts: Missouri CPA CPE Requirements (2026)
- Reporting cycle: Annual
- Total requirement: 40 CPE hours per year
- Ethics requirement: 2 hours annually
- Reporting period: January 1 – December 31
- License renewal: Biennial
- Renewal deadline: September 30 of odd-numbered years
- Grace period: Up to March 1 for qualifying deficiencies
- Carryover: Not permitted
Missouri's annual reporting requirement means CPAs must stay compliant every year, regardless of when their license renews.
Missouri CPE Credit Requirements
To maintain an active Missouri CPA license, you must complete:
- 40 CPE hours every calendar year
- 2 hours of ethics as part of the annual requirement
The reporting period runs from January 1 through December 31 each year. Missouri no longer uses a 120-hour rolling requirement for active licensees.
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Need to complete your Missouri CPA CPE hours? Explore courses designed to satisfy Missouri requirements while helping you stay current in accounting, auditing, taxation, ethics, and emerging industry topics.
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Required Subject Areas for Missouri CPAs
Missouri requires 2 hours of ethics CPE every year. The ethics requirement may cover topics such as:
- Professional conduct
- Regulatory ethics
- AICPA Code of Professional Conduct
- Circular 230 and related standards
The remaining hours may be earned in approved professional subjects, including:
- Accounting
- Auditing
- Taxation
- Finance
- Business law
- Information technology
- Management advisory services
- Specialized knowledge and applications
Missouri allows CPAs significant flexibility in selecting the remaining coursework.
Missouri CPA Reporting Period & Renewal Deadlines
Missouri separates CPE reporting from license renewal. Key dates include:
- CPE reporting period: January 1 – December 31 annually
- CPE completion deadline: December 31
- Grace period deadline: March 1 (if approved)
- License renewal deadline: September 30 of odd-numbered years
Because CPE is reported annually, Missouri CPAs must meet requirements every year, not just during renewal years.
Missouri Carryover Rules
Missouri does not allow excess CPE credits to be carried forward.
- Annual requirements must be met each calendar year
- Excess credits cannot be applied to future reporting periods
- Ethics requirements must be completed annually
- Grace-period credits may only be used to cure the prior year's deficiency
Completing extra CPE this year does not reduce next year's requirements.
What Most CPAs Get Wrong in Missouri
Many Missouri CPAs still reference outdated rules. Common compliance mistakes include:
- Assuming Missouri still uses a 120-hour reporting cycle
- Forgetting the annual ethics requirement
- Confusing annual reporting with biennial license renewal
- Missing the December 31 completion deadline
- Assuming excess credits can be carried forward
The biggest misconception is that Missouri follows the same reporting model as many neighboring states.
Example Timeline: Missouri CPA Compliance
- January–June: Complete 15–20 hours, including ethics
- July–October: Finish additional technical coursework
- November–December: Verify completion of all 40 required hours
- January–March (if needed): Use approved grace period to cure deficiencies
- September 30 (odd years): Renew CPA license
Following a year-round approach helps avoid last-minute compliance issues.
Accepted CPE Formats in Missouri
Missouri accepts a wide range of qualifying CPE formats, including:
- Live in-person seminars
- Live webinars and webcasts
- Self-study courses
- University and college coursework
- Professional conferences
- Teaching and presentation activities
- Published articles and authorship activities (subject to limitations)
Notably, Missouri allows 100% of required CPE to be completed through self-study.
Best Strategy to Meet Missouri Requirements
Many Missouri CPAs find success by:
- Completing 10 hours per quarter
- Taking ethics courses early in the year
- Using self-study courses to fill gaps
- Tracking progress throughout the year
- Avoiding a December rush to complete all requirements
Because Missouri reports annually, consistency is more important than accumulating large numbers of credits at once.
Recommended CPE for Missouri CPAs
If you're planning your Missouri CPA renewal, consider:
- Missouri Ethics CPE
- Accounting & Auditing updates
- Federal tax developments
- AI and technology for accountants
- Financial reporting and compliance courses
Quick start:
[Missouri Ethics CPE Course]
[Ethics for CPAs]
[Ethics for Corporate Accountants]
Why Choose CPE Inc. for Missouri CPE?
CPE Inc. helps Missouri CPAs stay compliant with:
- Courses aligned to Missouri requirements
- Flexible live and self-study formats
- Annual ethics coverage
- Expert-led instruction
- Convenient year-round learning options
Whether you're planning ahead or completing credits before year-end, we make compliance easier.
FAQs – Missouri CPA CPE Requirements
How many CPE hours are required for Missouri CPAs?
Missouri CPAs must complete 40 CPE hours each calendar year.
Is ethics required for Missouri CPAs?
Yes. Missouri requires 2 hours of ethics CPE annually.
Does Missouri use a 120-hour reporting cycle?
No. Since 2020, Missouri has required 40 hours annually instead of a 120-hour rolling cycle.
Can I carry over excess CPE hours?
No. Missouri does not allow excess CPE credits to be carried forward.
When are Missouri CPE credits due?
Required CPE must generally be completed by December 31 each year.
Is there a grace period for CPE deficiencies?
Yes. Eligible CPAs in good standing may apply for a grace period through March 1 to cure shortages.
Can self-study courses count toward Missouri CPE?
Yes. Missouri allows all required CPE hours to be completed through qualifying self-study programs.
When is Missouri CPA license renewal due?
CPA licenses renew biennially on September 30 of odd-numbered years.
Complete Your Missouri CPE with Confidence
Meeting Missouri CPA CPE requirements doesn't have to be complicated. Find the courses that fit your schedule, satisfy ethics requirements, and help you stay compliant year after year.
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