Missouri CPA CPE Requirements 2026: 40 Hours a Year

Missouri CPAs must complete at least 40 hours of qualifying CPE in each calendar year they hold a license, including at least two hours of ethics. The rule works on a single-year basis, with no multi-year total, and licensees in good standing have a grace period through March 1 after the calendar year. This guide explains rule 20 CSR 2010-4.010, what counts as CPE, the limit on authorship hours and the record-keeping requirement. For a comparison across states see our CPA CPE requirements guide.

Missouri CPE requirements at a glance

One year at a time

Many states count CPE over two or three years. Missouri's rule requires no less than 40 hours each calendar year a licensee holds a license, and there is no multi-year total. That makes it harder to catch up: a light year cannot be balanced by a heavy one. The CPE period runs from January 1 to December 31. The Board's grace period clarification says licensees in good standing have until March 1 after the calendar year to complete the hours, a rule that has applied since January 1, 2021.

Ethics

At least two of the 40 hours must be ethics each year. The rule does not say the ethics must be Missouri-specific. Our overview of ethics CPE for CPAs explains how ethics credit is usually defined in other states.

What counts as CPE

The rule recognizes group programs, self-study, blended learning, nano-learning, instructor credit, independent study, college courses and authorship. College courses exclude basic or introductory accounting courses and CPA exam preparation or review courses. Authorship credit cannot exceed two hours in any calendar year. We did not find a percentage cap on self-study in the rule.

Sponsors and standards

Programs must meet the AICPA and NASBA Statement on Standards for CPE Programs. Acceptable proof includes AICPA certificates and a certificate from a registered NASBA CPE program sponsor. Our explainer on what NASBA does describes the registry. Keep records for five calendar years, because the Board can ask for evidence of the hours you claim.

New licensees and carryover

The rule applies to licensees who hold a license for an entire calendar year, but we could not find a clear statement about how the requirement works in the year of first licensure, or whether surplus hours can be carried forward. The rule is silent on carryover. Ask the Board before you assume either.

Documenting your hours

Because the Board can ask for proof for any of the last five calendar years, keep a single log. For each course record the date, title, sponsor, hours and subject, and attach the certificate. Mark the ethics courses so you can show the two ethics hours for every year. If you claim authorship credit, keep a copy of the published work and a note of the hours, and remember the two-hour annual cap. A tidy log also makes the March 1 grace period easier to use, because you can see at a glance how many hours remain.

A recent law change to watch

The state revisor's site shows a version of section 326.283 of the Missouri statutes effective August 28, 2026, amended by 2026 Senate Bill 1233. The 2026 change to section 326.283, effective August 28, 2026, covers out-of-state practice privileges, temporary practice and discipline, and we found no CPE content in it. We did not find a CPE rule amendment since the version we reviewed, which is marked 7/31/24, but our search of the Missouri Register was not exhaustive. Check the Board's rules page before a renewal.

Planning your year

A simple plan is 10 hours a quarter, with two ethics hours in the first quarter. That gives you 40 hours by December 31, with the March 1 grace period as a safety net rather than a plan. Log each course as you finish it, with the date, hours, topic and sponsor.

Frequently asked questions

How many CPE hours do Missouri CPAs need?

At least 40 hours each calendar year.

How many ethics hours are required?

At least 2 of the 40 hours each year.

Is there a grace period?

Yes, through March 1 after the calendar year for licensees in good standing.

Is there a limit on authorship credit?

Yes, no more than 2 hours in any calendar year.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: 20 CSR 2010-4 (sos.mo.gov), Missouri State Board of Accountancy grace period clarification (pr.mo.gov) and RSMo 326.271 (revisor.mo.gov), checked October 2026.