CPA Exam Information
The Certified Public Accountant (CPA) certification is the premier credential for those who wish to pursue a career in public accounting. State law establishes the minimum academic, testing and practice requirements for this designation. A CPA license will be granted to an accounting professional once all the CPA exam parts are successfully completed and a minimum number of years of supervised practice have been achieved.
For more information about CPA certification, visit the National Association of State Boards of Accountancy or the Missouri State Board of Accountancy.
In Missouri, the academic requirement is 150 credit hours of college education, including a baccalaureate degree, with at least 60 credit hours in business. At least 33 of those 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 the required 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:
- Financial and reporting
- Auditing and attestation
- Business environment and concepts
For information about the content and skill specifications, visit the American Institute of CPAs’ website.
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. The Board of Accountancy can be contacted by phone at 573-751-0012 or online.
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 then 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.