PURPOSE: This rule sets forth the continuing professional education requirements for a license to practice.

1. (1) The following requirements of continuing professional education (CPE) apply to all applicants and active individual licensees who hold a license for an entire calendar year—

   1. (A) Prior to January 1, 2020, an applicant seeking renewal of a license shall have completed no less than one hundred twenty

2. (120) hours of CPE, complying with these rules during the three- (3-) year period preceding renewal, ending December 31, 2019. Commencing on January 1, 2004 (and through December 31, 2019), a minimum of twenty (20) hours of CPE is required in each calendar year. Commencing on January 1, 2012 (and through December 31, 2019), a minimum of six (6) hours of the required one hundred twenty (120) hours of CPE in a three- (3-) year period preceding renewal shall be in the area of ethics. An applicant seeking renewal of a license shall demonstrate participation in a program of learning meeting the standards set forth in the Statement on Standards for Continuing Professional Education (CPE) Programs jointly approved by National Association of State Boards of Accountancy (NASBA) and American Institute of Certified Public Accountants (AICPA) as provided in 20 CSR 2010-4.020, or such other standards acceptable to the board.

   1. (B) Beginning January 1, 2020, a licensee shall complete and maintain acceptable documentation of no less than forty (40) hours of qualifying CPE each calendar year a licensee holds a license. A minimum of two (2) hours of the required forty (40) hours of CPE shall be in the area of ethics.
   2. (C) Beginning January 1, 2021, licensees in good standing will be granted a grace period through March 1 after each calendar year to cure a CPE shortage for the preceding calendar year. Licensees requesting to use this grace period shall submit a written application to the board on a form prescribed by the board.
   3. (D) The board may deem a nonresident applicant or licensee to have met the CPE requirements of this chapter by meeting the CPE requirements in the state in which the licensee resides or where the licensee’s principal office is located. Nonresidents may request approval by submitting written application to the board. AUTHORITY: section 326.271, RSMo 2016.* This rule originally filed as 4 CSR 10-4.010. Original rule filed Nov. 5, 1984, effective Feb. 11, 1985. Amended: Filed Aug. 3, 1988, effective Nov. 24, 1988. Amended: Filed April 18, 1989, effective July 27, 1989. Amended: Filed Feb. 5, 1990, effective June 28, 1990. Amended: Filed Oct. 9, 1996, effective April 30, 1997. Rescinded and readopted: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-4.010, effective Aug. 28, 2006. Amended: Filed Feb. 23, 2010, effective Aug. 30, 2010. Amended: Filed July 26, 2012, effective Jan. 30, 2013. Amended: Filed May 20, 2019, effective Dec. 30, 2019. *Original authority: 326.271, RSMo 2001, amended 2002.