Education Requirements to take CPA Examination
The Public Accountancy Act defines the education requirements to take the Uniform CPA Examination. Section 901.254 states that an applicant must hold a baccalaureate or graduate degree, conferred by a board-recognized institution of higher education; and, complete at least 150 semester hours in board-recognized courses, including an accounting concentration as determined by board rule.
Section 901.306 requires that the Uniform CPA Examination must test the person's knowledge of accounting, auditing, and any other subject the board determines is appropriate.
The Board determined that the Uniform CPA ExaminationBlueprints defined by the American Institute of Certified Public Accountants (AICPA) will be the guide for accounting course requirements. Board Rule 511.57 provides the requirements and accounting courses that may be taken.
Board Rule 511.58 provides the requirements and related business courses that may be taken. Additionally, the rule defines a 3-semester hour ethics course that is required for a person to be eligible to take the CPA exam.
Links to Content Specifications
Links to Rules
Board Rule 511.52 - Recognized Colleges and Universities
Board Rule 511.57 - Definition of Accounting Courses