Missouri
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Initial License | |
Initial License: An applicant who has passed the Uniform CPA Examination for the state of Missouri, is not certified or licensed to practice public accounting in any jurisdiction, is a resident of Missouri or has a place of business in Missouri, or, as an employee, is regularly employed in Missouri, may apply for an Initial License in Missouri. License by Transfer of Grades: An applicant who has passed the Uniform CPA Examination for any jurisdiction, is not certified or licensed to practice public accounting in any jurisdiction, is a resident of Missouri or has a place of business in Missouri, or, as an employee, is regularly employed in Missouri, may apply for an Initial License in Missouri. NOTE: Missouri offers Veterans reimbursement for licensing exam fees. Click Initial Licensure in the menu bar at the top of this page for additional information. |
Reciprocal License | |
License by Reciprocity: Applicants who have passed the Uniform CPA Examination and received a CPA certificate/license from a jurisdiction other than Missouri and are now a resident of Missouri or have a place of business in Missouri or, as an employee are regularly employed in Missouri may apply for a Reciprocal License in Missouri. Missouri offers reciprocity through standard requirements, individual substantial equivalency and reciprocity based on the Four in Ten Rule (4 in 10 Rule). Foreign applicants may also apply for reciprocity if they meet the requirements. Click Reciprocal Licensure in the menu bar at the top of this page for additional information. |
Practice Privilege / Mobility / Interstate Practice | |
Additional information about Practice Privileges is available at Mo. Rev. Stat. § 326.283, Mo. Rev. Stat. § 326.289 and 20 CSR 2010-2.022. Practice Privilege/Provisional Licensee: Effective November 30, 2006, a non-resident CPA who does not have a principal place of business in Missouri and does not have a Missouri CPA certificate may exercise practice privileges in Missouri without giving notification or paying a fee if the individual meets one (1) of the following three (3) requirements:
Out-of-state CPA holding a restricted license: A non-resident CPA who qualifies for practice privileges under one (1) of the three (3) options listed above, but holds a restricted license, shall apply to the Missouri Board in writing, on a provisional licensure form obtain from the Missouri Board. Practice Privileges extend to offering to perform or performing a regulated activity in person or by mail, telephone, or other electronic means in Missouri. Consent to Jurisdiction An individual licensee of another state exercising practice privileges and the firm which employs such licensee simultaneously consent, as a condition of the grant of this privilege, to:
Firm Registration Requirements May Apply The following shall hold a firm permit:
Any firm that does not have an office in this state may offer or perform attest or compilation services in this state without a valid permit only if it meets each of the following requirements:
A firm which is not subject to the permit or practice privilege requirements may perform other non-attest or non-compilation services while using the title "CPA" or "CPA firm" in this state without a permit issued under this section only if it:
Incidental Practice Exception An out-of-state CPA may temporarily practice in Missouri for professional business incidental to a CPA's regular practice outside Missouri. "Temporary practice" means that practice related to the direct purpose of an engagement for a client located outside of Missouri, which engagement began outside of Missouri and extends into Missouri through common ownership, existence of a subsidiary, assets or other operations located within Missouri. For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:
Click Practice Privilege in the menu bar at the top of this page for additional information. |
Firm Registration | |
Firm Permit. Any in-state firm performing public accounting services in Missouri must obtain a permit to practice from the Missouri State Board of Accountancy. Click Firm Registration in the menu bar at the top of this page for additional information. |
Relinquish a License | |
License Relinquishment: Although the Missouri State Board of Accountancy rules are silent regarding license relinquishment, any individual CPA licensed in Missouri who no longer wishes to hold said license/permit to practice may voluntarily surrender such to the Missouri State Board of Accountancy. Click Relinquish a License in the menu bar at the top of this page for additional information. |