2 hours of ethics CPE, annually, for CPAs licensed in Missouri.
| Ethics hours required | 2 |
|---|---|
| Reporting cycle | Annually |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Two hours of ethics per reporting period. Effective 1 January 2020 the reporting period is annual (1/1 to 12/31) with a 40-hour general requirement.
Two hours every calendar year, within the 40-hour annual requirement.
No, and this is the most common misunderstanding. Since 1 January 2020 Missouri requires 40 hours each calendar year including two hours of ethics, replacing the previous 120 hours over three years with six hours of ethics.
Regulatory ethics, AICPA ethics, Circular 230 ethics and behavioural ethics all qualify. Missouri accepts all NASBA fields of study and has no state-specific ethics course requirement.
Reporting is annual, 1 January to 31 December, while licence renewal is biennial on 30 September. Because reporting is annual, you must meet the requirement every year, not only in renewal years.
Licensees in good standing are granted a 60-day grace period to 1 March to make up any shortage. If the Board disallows course hours on audit, you have 30 days to obtain qualifying CPE.
No. Excess hours cannot be applied to a future period, so completing extra CPE this year does not reduce next year's requirement.
Missouri State Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.