Missouri Exam Requirements

Eligibility for Examination

As a first-time applicant, you must be:

  • Of good moral character;
  • A resident in Missouri, be regularly employed in Missouri, or have a place of business in Missouri; and
  • Have 150 semester hours of general college education to include:
    • a baccalaureate degree or higher;
    • thirty-three semester hours in accounting (at least one course in auditing and at least 18 semester hours of the accounting courses must be upper division accounting). Please Note: Accounting Law and Business Law courses are not acceptable toward the accounting requirement regardless of the department in which they were offered;
    • twenty-seven semester hours in general business courses (e.g., marketing, management, economics, finance, etc.).

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


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.
  • The degree you have earned must be posted on your official transcript.
  • 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.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents 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: