Missouri

BOARD INFORMATION FOR REFERRALS:

Missouri State Board of Accountancy
3605 Missouri Blvd.
PO Box 613
Jefferson City, Missouri 65102-0613
Phone: (573) 751-0012
Fax: (573) 751-0890
Website: www.pr.mo.gov/accountancy.asp

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF MISSOURI? YES

The board requires that CPE meet the statement of standards as set forth by NASBA and the AICPA. PES is a member of NASBA and adheres to these standards. PES has issued credits in Missouri without any problems.

LICENSE RENEWAL INFORMATION:

• 120 hours of CPE every 3 years (this is a "rolling 3-year" period - meaning that every time you report your CPE, you must show that you have completed 120 hours of CPE during the previous three calendar years. So if your license expires 9/30/2007, you must show that you have completed 120 total hours in the calendar years 2004, 2005, and 2006.)
• 2 hours a year of Ethics. (Courses can be general ethics or state specific. PES general ethics courses #4200, #4205, #4325 and #4425: Ethics and Professional Conduct for Missouri CPAs will meet this requirement. )
• Minimum 20 hours per year.

LICENSE EXPIRATION INFORMATION:

• Biennially 9/30

CPE COMPLETION DUE BY:

• CPE must be completed by 12/31

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%

ACCEPTABLE AREAS OF STUDY:

Regulations state: "the board will accept programs meeting the standards set forth in the Statement of Standards for Continuing Professional Education Programs jointly approved by the NASBA and the AICPA or standards deemed by the board to be comparable thereto". Subjects areas listed by the standards include: Accounting and Auditing, Consulting Services, Ethics, Management, Personal Development , Specialized Knowledge and Applications, and Taxation.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. Updated 3/28/2008.

(PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.)

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