Missouri Accounting (CPA) CE audits & penalties

What happens if a certified public accountant misses CE requirements in Missouri, and how the board checks compliance — sourced from the official board.

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An individual holding an expired or lapsed license shall not practice public accounting nor use the CPA designation in any form (20 CSR 2010-4, citing 326.292, RSMo); a late renewal still requires full CPE compliance for the period, and reinstatement requires 40 hours of CPE completed during the 12 months before applying, including 2 hours of ethics (board reinstatement instructions, MO 375-0127, 12-2024).Verify with board

How compliance is checked

No audit process appears in the available data. Keep your certificates regardless — boards can request proof of completion at renewal or during an investigation.

Official source: Missouri Code of State Regulations 20 CSR 2010-4 (Secretary of State)

⚠️Don't learn this the hard way. Penalties are set by the board and can change — verify against the official source before relying on this summary.

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