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

  • Degree: 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
  • 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 (opens new window).
  • Experience Requirements for Licensure
    • Minimum Work Experience: One-year of accounting experience to include at least 2,000 hours.


Additional information can be found on the Missouri State Board of Accountancy (opens new window) website.


Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. 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. Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.



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