Veterans' Services and Benefits

Grace Period Clarification

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Amendment 3 - Marijuana Legalization Initiative

On November 8, 2022, Missourians approved an amendment allowing the legal use of marijuana and expungement of convictions for marijuana offenses as set forth in the amendment language. The Department of Health and Senior Services (DHSS) will facilitate all requirements related to legalized marijuana including licensure for cultivation, manufacture, dispensing and sale of marijuana, under the new requirements. The effective date of the amendment was December 8, 2022.

The Division of Professional Registration and its 41 licensing boards will follow Amendment 3 and its enabling regulations regarding the legalization of marijuana for its licensees and applicants who are qualifying individuals.

The Missouri State Board of Accountancy recognizes licensees and CPA firms may decide to provide professional services to the marijuana industry. The Board cautions those licensees and/or firms that choose to provide services of any kind to this industry to be diligent in addressing potential risks and uncertainties involved, including but not limited to the continued uncertainty surrounding enforcement of applicable federal drug laws and related provisions of the Internal Revenue Service Code.

The Board, however, will not generally pursue disciplinary action solely on the basis that a licensee or firm offers to provide or provides professional services to the marijuana businesses legally operating in this state.

The Division of Professional Registration and/or the Missouri State Board of Accountancy will provide additional information as it becomes available from DHSS.

CPA Examination

Effective January 1, 2024, the Uniform CPA Examination changed significantly.

To successfully complete the Uniform CPA examination, three core sections must be passed along with one of the three disciplines.

The three core sections are:

AUD-Auditing and Attestation
FAR-Financial Accounting and Reporting
REG-Taxation and Regulation

The three disciplines are:

BAR-Business Analysis and Reporting
ISC-Information Systems and Controls
TCP-Tax Compliance and Planning

Effective January 1, 2024, the Board also extended the period allowed to successfully complete the Uniform CPA examination (three core sections and one discipline). The period was extended from eighteen (18) months to thirty (30) months. More information regarding the transition from the previous examination to the new examination can be found in Board rule 20 CSR 2010-2.140, Granting of Credit for the Examination. Follow the Rules & Regulations link to view the rule.

Individuals seeking information regarding the CPA examination should reach out to CPA Examination Services at or 800-272-3926.


A letter dated 4/12/19 had previously identified the web address as The correct link is We apologize for any inconvenience this may have caused.


If you are a current licensee, please fill out the short 1 minute survey below.

About the Board

The Missouri State Board of Accountancy is a unit of the Division of Professional Registration of the Department of Commerce and Insurance (DCI). The Missouri State Board of Accountancy was created in 1909 by Senate Bill 112 and passed by the 44th General Assembly. The Board is a state agency and the members are appointed by the Governor and confirmed by the Senate. The Board is a cash funded agency, supported entirely by CPA candidates' and licensees' fees. The Public Accountancy Act is the set of statutes that govern the ability of the Board to regulate certified public accountants in Missouri.

Mission Statement

The mission of the State Board of Accountancy is to protect the interests of all the citizens of the State of Missouri, as provided in Chapter 326, RSMo, by examining, certifying, licensing and regulating certified public accountants and public accountants, and firms of certified public accountants and public accountants in the State of Missouri. The Board promulgates rules necessary to administer the provisions of Chapter 326 to ensure the competence and ethical standards of practitioners; regulates and enforces the practice of public accounting; investigates complaints and violations of Chapter 326 and related rules; and determines appropriate discipline for those who are found to have violated the statutes or regulations.

Veterans - learn about reimbursement for your licensing examination fees.

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Worker Misclassification is Bad for Business

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Missouri Sales or Withholding Tax Reporting Requirement

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