Missouri Guidelines
* -- June 30, 1999 Requirements
Text of Eligibility Regulation

CPA Examination Eligibility Requirements
UMSL Guidelines - Rules Effective June 30, 1999


  • At least 150 semester hours
  • A minimum of a baccalaureate degree
  • A minimum of 60 credit hours in business, to include:
  • A minimum of 33 credit hours in accounting, including a course in auditing.

UMSL courses satisfying the Missouri State Board of Accountancy's definition of accounting beyond introductory include:

  • Current Numbering System
    • ACCTNG 3401, 3402, 3411, 3421, 3441, 3451,3490, 4401, 4402, 4435, 4441
    • All 5400 and 6400--level courses
  • Pre-2003 Numbering System
    • BA 340A, 340B, 341, 342, 343, 344, 345, 347, 348
    • AC 419, 421, 422, 431, 432, 433, 434, 435, 436, 439, 440, 441, 442, 443, 445, 446, 447, 448, 449

The undergraduate Bachelor of Science in Accounting degree at UMSL will not meet the State of Missouri requirements to sit for the Uniform CPA Examination without additional courses to satisfy the requirements listed above. These requirements may be met with appropriate supplemental coursework at the undergraduate level or may be achieved through graduate study, including work leading to the Master of Accounting degree. Individuals interested in studying to become a certified public accountant in Missouri should consult an academic advisor in the College of Business Administration to plan an appropriate course of study.

Source: Chapter 326 RSMo, Accountants, and Rules and Regulations, State of Missouri/Missouri State Board of Accountancy. The above summary is not all inclusive and is designed only to assist students at the University of Missouri - Saint Louis in completing eligibility requirements to take the Certified Public Accounting (CPA) Examination. The final authority for determining one's eligibility for certification and licensure rests with the Missouri State Board of Accountancy, P.O. Box 613, Jefferson City, MO 65102-0613.

PURPOSE: This rule determines the eligibility requirements an applicant shall meet in order to qualify to sit for the certified public accountant examination as a Missouri candidate.
(1) The applicant must be a resident of this state or have a place of business in this state or, as an employee, be regularly employed in this state.
(2) The applicant must be of good moral character.
(3) The applicant shall have attained the age of twenty-one (21)
(4) The applicant, if s/he applies for the initial examination on or after June 30, 1999, must have at least one hundred fifty (150) semester hours of college education including a baccalaureate or higher degree conferred by an accredited college or university recognized by the board with a concentration or major in accounting or substantially the equivalent of a concentration in accounting as described in subsection (5)(A) of this rule.
(5)The equivalent of a concentration in accounting shall be determined in the following manner:
(A) Beginning with candidates who apply for the initial examination on or after June 30, 1999, the equivalent of a concentration in accounting shall be sixty (60) semester hours or ninety (90) quarter hours of accounting and other related courses. At least thirty-three (33) semester hours or fifty (50) quarter hours shall be accounting courses with at least one (1) course in auditing.  The remaining twenty-seven (27) semester hours or forty (40) quarter hours shall be in accounting or other areas of business administration such as business law, statistics, economics, finance, marketing, management, data processing and business communications. These courses shall be taken at an accredited college or university recognized by the board.
(6) An applicant who satisfies the requirements of section 326.060.1(1),(2) and (3), RSMo shall be eligible to take the examination if the applicant reasonably expects to satisfy the educational requirements of section 326.060.1(4), RSMo within sixty (60) days after the examination. No certificate shall be issued or credit for the examination issued unless the educational requirement is, in fact, met within the sixty (60)-day period.
(7) Any university or college accredited by the Middle States Association of Colleges and Schools, New England Association of Schools and Colleges, North Central Association of Colleges and Schools, Northwest Association of Schools and Colleges, Southern Association of Colleges and Schools or Western Association of Schools and Colleges is recognized by the board and will satisfy the requirements of section 326.060.1, RSMo and this rule.
(8) To satisfy the requirements of this rule, employment in Missouri need not be in public accounting.