CPA licenses are issued for a licensing period of two years beginning on October 1 and expiring on September 30 and are renewed biennially.
CPAs provide the board with the following information at the time of application for renewal of his or her individual license to practice:
- Residence address;
- Business connection or employer;
- Business address;
- Verification that the individual has met the Continuing Professional Education (CPE) requirements;
- Details regarding any conviction of any criminal offense other than a minor traffic violation and any subsequent sentencing;
- Details regarding any suspension, revocation or cancellation of the CPA license or right to practice;
- Details regarding any judgments rendered against the licensee for professional malpractice; and
- Details regarding any willful violation of the rules and standards of professional conduct governing the practice of public accounting.
Each licensee shall report to the board any disciplinary action to practice any profession regulated by this chapter, or by another entity, whether voluntarily agreed to by the certified public accountant or applicant.
All employees, representatives, agent, resident partners, members, managers and shareholders of CPA firms practicing public accounting in Missouri who have held a Missouri certificate issued prior to August 28, 2001 or who received an initial license on or after August 28, 2001 are required to have an active Missouri license to practice in a certified public accounting firm.
License renewal applications will be mailed to each licensee at the last known address at least 60 days before the license expiration date. You are obligated to renew your license, even if you don't receive the notice.
Before a current license to practice will be issued, you pay all required fees and penalties, including any fees and penalties owed for periods during which you were engaged in the practice of public accounting in Missouri. No license shall be issued or reinstated until all required fees and penalties are paid.
The above was summarized from Rules of Department of Insurance, Financial Institutions and Professional Registration; Division 2010-Missouri State Board of Accountancy; Chapter 2-General Rules. This information was compiled as a resource for CPA candidates, but please check with the Missouri State Board of Accountancy to obtain the latest candidate information or to confirm specific requirements.