State Updates
Missouri SB 1233 Would Add a 120-Credit CPA Pathway, Awaiting the Governor
Missouri SB 1233 passed both chambers and was delivered to Governor Mike Kehoe on May 28, 2026. The bill would add a 120-credit pathway to CPA licensure alongside the existing 150-hour route. It awaits the governor's signature as of June 7, 2026.
Published June 7, 20264 min readVerified as of June 7, 2026
What Happened
Missouri's SB 1233 passed both chambers of the legislature and was delivered to Governor Mike Kehoe on May 28, 2026. As of June 7, 2026, the bill is awaiting his signature. It would add alternative routes to CPA licensure that let candidates substitute work experience for the extra coursework that currently pushes most candidates toward a fifth year of college. The Missouri Society of CPAs supported the measure as a response to the accounting workforce shortage.
What the Bill Would Require
SB 1233 would create two education-and-experience combinations on top of the exam requirement. The first lets a candidate qualify with a bachelor's degree (120 credits) and two years of supervised experience. The second accepts a bachelor's degree plus 30 additional semester hours, or a post-baccalaureate degree, paired with one year of experience. The bill also simplifies practice for CPAs licensed elsewhere, letting them work in Missouri without a separate license if they meet the standards, and it lets sole practitioners or single-member LLCs that do not perform attest services request an exemption from the firm permit requirement.
How the Pathways Would Compare
The choice would come down to how a candidate splits time between school and work. A candidate who adds 30 credits beyond a bachelor's, or earns a graduate degree, would license with one year of supervised experience. A candidate who stops at a 120-credit bachelor's would need two years instead. Missouri already requires 33 semester hours of accounting, which is higher than many states, and that coursework requirement would still apply under either route.
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What Would Not Change
Missouri already lets candidates sit for the CPA exam with 120 semester hours, so SB 1233 changes the licensure rules rather than exam eligibility. License fees would stay at $90 for the initial application and $80 for renewal, and CPAs would continue to complete 80 hours of CPE every two years. The Missouri State Board of Accountancy would keep oversight of experience verification and applications. The bill text lists varying effective dates by provision, so candidates should confirm the start date with the board once the governor acts.
Where Missouri Fits Nationally
Missouri is one of three states, along with Louisiana and Vermont, that moved CPA pathway bills to the governor's desk in late May and early June 2026. As of June 2026, roughly 43 states have enacted a 120-credit pathway or revised their certification rules, according to the Minnesota Society of CPAs tracker. The bachelor's-plus-two-years model in SB 1233 matches the framework most neighboring states have adopted, which helps candidates who plan to practice regionally. Our 120-credit pathway tracker and interactive pathway map show where every state stands.
What Missouri Candidates Should Do
Candidates should watch for the governor's decision before counting on the new routes, since the bill is not yet law. Those finishing a bachelor's degree can plan around the 120-credit option, which would trade a fifth year of school for a second year of supervised work. The Missouri State Board of Accountancy answers licensure questions at (573) 751-0012 or mosba@pr.mo.gov. We track the bill's status on our Missouri CPA requirements page, and the LIFTS assessment can help match a CPA review course to your situation.
Sources
- 1.Missouri Senate — SB 1233 (2026 Regular Session)(accessed Jun 7, 2026)
- 2.CFO Dive — 3 More States Pass CPA Pathways Legislation(accessed Jun 7, 2026)
- 3.MNCPA — Broadening Pathways to CPA Licensure (National Tracker)(accessed Jun 7, 2026)
- 4.Missouri State Board of Accountancy(accessed Jun 7, 2026)
Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
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