As a first-time applicant, you must be:
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). Please Note: Accounting Law and Business Law courses are not acceptable toward the accounting requirement regardless of the department in which they were offered;
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.