Missouri

Eligibility for Examination

As a first-time applicant, you must be:

• Of good moral character;
• Have 120 semester hours of general college education to include:
  • 24 semester hours in accounting
  • 24 semester hours in general business

For additional information and course specific requirements, see the Board’s Rules at 20 CSR 2010-2.041.

Education requirements must be met no later than 60 days following the actual date you take your first test section of the Examination. Official transcript(s), Certificate of Enrollment, evaluations, etc., must be submitted to CPAES at the time of application.

Note: On and after June 30, 2021, applicants for initial licensure shall demonstrate completion of at least 150 semester credit hours of college education and earned a baccalaureate degree and/or graduate degree from an accredited college or university approved by the board. The 150 semester credit hours shall include a minimum of 30 semester hours in accounting and 30 semester hours in business in undergraduate and/or graduate level courses. For additional information, see the Board’s Rules at 20 CSR 2010-2.041.

Transcripts

If you who have completed the educational requirement at the time of application:

• You must submit an official transcript from each school you attended. Transfer credits are not acceptable; you must submit a transcript from each institution.
• Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
• Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
• Photocopies of transcripts are not official and cannot be accepted.
• Please Note: If you have not yet applied when you submit your transcripts, they will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you are currently enrolled in college at the time of application, you must:

• submit an official transcript from each school you attended.
• submit to CPAES a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses will be completed no later than 60 days following the actual date you take the first section of the Examination. The form must be signed by an authorized official of the college and signed by the you.
• The official transcript(s) must be sent directly from your school to CPA Examination Services. The Certificate of Enrollment form may be submitted by you or your school.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

After all educational requirements have been met, you must:

• have the academic institution(s) submit to CPAES an official transcript to confirm satisfactory completion of the required courses.
• The official transcript(s) must be sent directly from your school to CPA Examination Services.

You are also advised:

• You will not be permitted to take future examinations until CPAES receives the final official transcript.
• Failure to successfully complete the courses as indicated on the Certificate of Enrollment will result in the examination score(s) being voided.
• If the required final official transcript is not received, the application will be determined to be incomplete and you will not receive any credit for any Examination section taken. You will not be permitted to take any future examinations and will be required to reapply as a First-time applicant.

If you have completed educational requirements at institutions outside the U.S., you must:

• have your educational credentials evaluated by:
  • NASBA International Evaluation Services (NIES)
• obtain the form to request this service from NIES
• submit a translated copy of each international transcript used for the evaluation,
• require the agency to evaluate as follows:
  • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
  • A credential analysis that specifies:
    • The name of the country;
    • The degree awarded;
    • The year the degree was awarded; and
    • The entity that awarded the degree;
  • A course-by-course listing; and
  • A course credit analysis that includes:
    • Total credits earned toward the degree as stated on transcripts submitted;
    • Total accounting credits earned; and
    • Total business credits earned.
• Completed original evaluations must be received by CPAES directly from NIES at the time of your application. Photocopies are not acceptable.
• A copy of the international transcript must be included with the report sent from NIES. Your application will be considered incomplete without these documents and the processing of your application will not move forward until transcripts are provided.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
• Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Training completed as part of a Chartered Accountant or similar program may be considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

• CPA Review courses offered by regionally accredited institutions are accepted to meet the 120 hour requirement. Courses will be accepted provided credit is awarded for the courses.
• Commercial CPA review courses are not acceptable.
• Education earned at a community college or two-year degree granting institution is acceptable.
• Correspondence, online courses and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. CLEP credits are only accepted to meet the 120 hour requirement; these credits are not acceptable toward the accounting or business requirement. These courses must appear on an official transcript.
• Of the forty-eight (48) semester hours in accounting and business, a maximum of 9 semester hours may be from formal, supervised internships or independent study in the areas of accounting and business in undergraduate and/or graduate level courses.

1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
2. Certificate of Enrollment, if applicable. Submission by you or school to CPAES.
3. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
4. Testing Accommodations Request Form, if applicable. Submission by you to CPAES.

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat, but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are not automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the Testing Accommodations Request Form for more information.

First-Time Application

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application (Once you have been found eligible, your candidate status will change to Re-examination Applicant.)

Application Fee – $180.00

Re-Exam Application

All re-examination applicants are required to pay both a registration fee and an examination fee at the time of re-exam registration.

Registration Fee – $100.00

Examination Fees

When applying you may select one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Auditing and Attestation (AUD) – $238.15
Business Environment and Concepts (BEC) – $238.15
Financial Accounting and Reporting (FAR) – $238.15
Regulation (REG) – $238.15

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.