Missouri State University

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School of Accountancy 

CPA Exam Information

 
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The CPA License

The Certified Public Accountant (CPA) certification is the premier credential for those who wish to purse a career in public accounting. State law establishes the minimum academic, testing and practice requirements for this designation.

Academic Preparation 

In Missouri the academic requirement is 150 credit hours of college education, including a baccalaureate degree, with at least 60 credit hours in business and at least 33 of the 60 business hours must be in accounting including at least one auditing course.   Missouri law does not require a master's degree to sit for the exam, however, the School of Accountancy recommends students pursue the Master of Accountancy to obtain 150 credit hours. 

 

The CPA Exam 

The CPA Exam is a computer-based test that is divided into four parts, which can be scheduled and completed independently. These parts are as follows:

  • Financial & Reporting

  • Auditing & Attestation

  • Regulation

  • Business Environment & Concepts

Scheduling an Exam Part:

Any part of the exam can be scheduled throughout 54 jurisdictions. Each state establishes its own rules and regulations for administering the exam and eligibility requirements.  The Missouri State Board of Accountancy administers the Uniform CPA Exam in  Missouri. You can write to the Board at P.O. Box 613,  Jefferson City, Missouri 65102-0613 or call 573/751-0012 or email http://pr.mo.gov/accountancy.asp.

When a candidate anticipates testing in a testing window, an application with fees is provided to the state board. A Notice to Schedule (NTS) is sent to the candidate. With the NTS available, a candidate can schedule an exam with Prometric, an agent with testing centers that administer the exam.

 

Focused Exam Preparation 

To aid CPA candidates in exam preparation, the Becker CPA Review Program is offered on the campus of Missouri State University. The classes are schedule on certain Saturdays throughout the year to allow a candidate to focus study on the material  of a test part followed by taking the exam for that part during a testing window (the first two months of every quarter). Becker CPA Review is a proven instructional, test-preparation program. Candidates still do the work, but with a confidence that they are focusing their efforts. For information regarding Becker, contact Dr. Stevan Olson or see http://www.beckercpa.com/.

 

How to Become CPA

Once the exam parts are successfully completed, and a candidate has achieved a minimum number of years of supervised practice, a CPA license will be granted.

 

(Editor's note: Material for this article was supplied by Dr. Stevan Olson, Professor of School of Accountancy, Missouri State University)