Can I sit for the CPA exam in Missouri with 120 credits?

Yes, Missouri allows candidates to sit for the CPA exam with 120 semester hours. As of August 28, 2026, 120 credits also qualify you for licensure under SB 1233, provided you complete 2 years of supervised experience instead of the 1 year required on the 150-hour route.

Does Missouri have a 120-credit CPA pathway?

Yes, and it is already in force. Governor Mike Kehoe signed SB 1233 on July 13, 2026, and the law took effect August 28, 2026. Missouri candidates can now qualify with a bachelor's degree (120 credits) plus 2 years of supervised experience, or a bachelor's plus 30 additional hours (or a post-baccalaureate degree) plus 1 year. The traditional 150-hour route with 1 year of experience remains available.

MOCPA Requirements 2026Updated August 31, 2026

Missouri CPA Requirements

Everything you need to become a CPA in Missouri

120/150

Credit Hours*

Year Experience

$90

License Fee

CPE Hours/2 Years

Key Facts

✓120-credit pathway now in effect (SB 1233, signed July 13, 2026; effective August 28, 2026)
✓Higher accounting credit requirement (33)
✓1 year of supervised experience required (2 years under the 120-credit pathway)
✓80 hours of CPE required every 2 years

*Missouri offers a 120-credit pathway (SB 1233) with additional experience requirements. See Licensure Pathways below for details.

International Candidates: Missouri does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree

Total Credit Hours150

Accounting Credits33(for licensure)

Business Credits27(for licensure)

Additional Requirements:

•Must include auditing, tax, and cost accounting

Missouri offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)

SupervisionLicensed CPA

Acceptable Experience Types:

✓Public accounting
✓Private industry
✓Government

Exam Eligibility

Education to Sit120 credits with 24 accounting + 24 business credits

Credits to Sit120

Accounting Credits to Sit24

Business Credits to Sit24

Minimum AgeNone

Residency RequiredNo

SSN RequiredNo

Licensing & CPE

Initial License Fee$90

Renewal Fee$80

Renewal Period2 years

CPE Hours Required80 per 2 years

Ethics CPE RequiredYes

Exam vs. Licensure: Missouri requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 24 accounting credits, but must complete 33 for full licensure. Business credits: 24 to sit, 27 for licensure. Total credits: 120 to sit, 150 for licensure.

Licensure Pathways

Active

Traditional 150-Credit Pathway

150

Credits

Year Exp.

•150 semester hours with 33 accounting + 27 business credits
•1 year of supervised experience

ActiveSB 1233

120-Credit + Experience Pathway

120

Credits

Years Exp.

Effective: August 28, 2026

•Bachelor's degree with an accounting concentration (120 credits)
•2 years of supervised experience
•Passage of the CPA exam
•Signed by Governor Mike Kehoe on July 13, 2026
•Effective August 28, 2026 (90 days after legislative adjournment)

ActiveSB 1233

Bachelor's + 30 Credits Pathway

150

Credits

Year Exp.

Effective: August 28, 2026

•Bachelor's degree plus 30 additional credit hours, or a post-baccalaureate degree
•1 year of supervised experience
•Passage of the CPA exam
•Part of SB 1233, signed July 13, 2026; effective August 28, 2026

Missouri State Board of Accountancy

Visit Official Website

(573) 751-0012

mosba@pr.mo.gov

Application Tips

1.Verify current requirements on the official state board website before applying
2.Have official transcripts sent directly from your educational institution
3.Allow 4-6 weeks for application processing
4.Keep copies of all submitted documents for your records

Disclaimer: Requirements may change. Always verify current requirements with the Missouri State Board of Accountancy before beginning your application. Last updated: 2026-08-31.