Missouri

1. Official transcript(s). Submission by you or school to CPAES.
2. Certificate of Enrollment, if applicable. Submission by you or school to CPAES.
3. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
4. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat, but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are not automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Examination Fees

Registration Fees

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

• 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);
  • 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.

Transcripts

If you have completed all educational requirements at the time of application, you must:

• submit to CPAES relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• The official transcript(s) may be submitted by you.
• Photocopies of transcripts are not acceptable.
• Transcripts “Issued to Student” are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you are currently enrolled in college at the time of application, you must:

• submit to CPAES relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• submit to CPAES a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses and graduation requirements will be completed no later than 60 days following the actual date you took the first test section. The form must be signed by an authorized official of the college and signed by the you.
• The official transcript(s) and Certificate of Enrollment form may be submitted by you.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.

After all educational requirements have been met, you must:

• have the academic institution(s) submit to CPAES an official transcript to confirm degree conferral and satisfactory completion of courses.
• The final official transcript must display satisfactory completion of all courses and the degree graduation date.
• The official transcript may be submitted by you.

You are also advised:

• Examination scores will not be released, nor will you be permitted to take future examinations until CPAES receives the final official transcript.
• Failure to successfully complete the courses and/or degree requirements as indicated on the Certificate of Enrollment will result in the examination score(s) being voided.
• If the required final official transcript is not received, the application will be determined to be incomplete and you will not receive examination score(s), will not receive any credit for any Uniform CPA Examination section taken, and will not be permitted to take any future examinations and will be required to reapply as a First-time applicant.

If you have completed educational requirements at institutions outside the U.S., you must:

• have your educational credentials evaluated by:
  • Educational Credential Evaluators, Inc.
  • Foreign Academic Credentials Service, Inc.
  • Josef Silny & Associates, Inc.
  • NASBA International Evaluation Services
• obtain the form to request this service from the evaluation service agency.
• submit your foreign transcript(s) from each institution at which original credit toward the educational requirement has been earned to the evaluation service agency.
• The evaluation of the foreign transcript(s) must be a course-by-course comparison to Missouri requirements.
• Completed original evaluations must be submitted to CPAES. The original evaluation may be submitted by you. Photocopies are not acceptable. If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

Course Requirements

• CPA Review courses offered by regionally accredited institutions are accepted to meet the 150 hour requirements. Courses will be accepted provided credit is awarded for the courses. These courses can be used to fulfill the accounting or business requirements, but NOT the auditing course requirement.
• Commercial CPA review courses are not acceptable.
• Education earned at a community college or two-year degree granting institution is acceptable.
• Correspondence, online courses and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. CLEP credits are only accepted to meet the 150 hour requirement. These courses must appear on an official transcript.

Residency

You must be a resident of Missouri, have a place of business in Missouri, or as an employee be regularly employed in Missouri to be eligible to sit for the Uniform CPA Examination.