Missouri CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Following are the specific requirements for examination and licensing in Missouri.


The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Missouri. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  Students must complete the following to be eligible to sit for the examination and to be licensed.


Education Requirements for CPA Examination and Licensure


Baccalaureate or higher degree with a concentration in accounting from a regionally accredited university.

Accounting Coursework

33 semester hours in accounting courses to include 3 semester hours in auditing and at least 18 semester hours in upper division accounting.

Business Coursework

27 semester hours in business related subjects.

Ethics Coursework

Verification of passing a written examination in professional ethics acceptable to the board.

Total Credit Hours

150 semester hours


Experience Requirements for Licensure

Minimum Work Experience

One-year of accounting experience to include at least 2,000 hours.


Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Complete the degree requirement, the accounting and business course requirements, and the total credit hour requirement.

Application Documents

Application documents found on the board website.


Additional information can be found on the Missouri State Board of Accountancy website.


Note: Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.



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