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Experience Requirement

How much experience do I need?
The Missouri Accountancy Law specifies that you must complete one year of general experience, and that a licensed CPA verify this experience (the endorser). For those in auditing, one additional year of auditing-specific experience is required in order to sign reports or supervise attest services.

Effective August 28, 2001, the Board's statutes require that all applicants applying for an initial license must demonstrate that they have a minimum of one (1) year of accounting experience consisting of full-time employment that is no less than one (1) year and no fewer than two thousand (2,000) hours or in the case of part-time employment, experience that extends over a period of no less than one (1) year and no more than three (3) years and includes no fewer than two thousand (2,000) hours. Any individual licensee who is responsible for supervising attest services or signs or authorizes someone to sign attestation reports on behalf of a firm, shall have an additional year (2,000 hours) of experience, which includes attest services.

What qualifies as "work experience"?
The Missouri State Board defines experience as "any type of service or advice involving the use of accounting, attest, review, compilation, management advisory, financial advisory, tax or consulting skills including governmental accounting, budgeting or auditing. Experience may include employment in industry, government, academia or public practice."

How do I document the experience?
You will document your experience on your application for initial license. Both you and your endorser have sections to complete on the application.

If you need assistance as you interpret the law and substantiate this experience, please contact Liz Schaetzel at (800) 264-7966 or

This information was compiled as a resource for CPA candidates, but please check with the Missouri State Board of Accountancy to obtain the latest candidate information or to confirm specific requirements.