Missouri Code of State Regulations
Title 20 - DEPARTMENT OF COMMERCE AND INSURANCE
Division 2010 - Missouri State Board of Accountancy
Chapter 4 - Continuing Education Requirements
Section 20 CSR 2010-4.020 - Qualifying Programs

1. Group programs;

2. Self-study programs;

3. Blended-learning programs;

4. Nano-learning programs;

5. Instructor/developer of CPE programs;

6. Technical reviewer of CPE programs or work on technical committees;

7. Independent study through a CPE program;

8. College or university courses in accounting or accounting-related field of study, except basic or introductory accounting courses or CPA exam preparation/review courses; and

9. Authorship of published articles, books, and other publications relevant to maintaining or improving professional competence. Authorship hours claimed for CPE shall not exceed two (2) hours in any calendar year.

1. The board determines that the research and writing maintain or improve the professional competency of the author or writer as a CPA;

2. The number of credit hours claimed is consistent with the quality and scope of the article, book, or program;

3. CPE credits may be claimed only upon publication. A licensee shall not receive CPE credit for re-authoring or re-presenting the same or substantially similar program;

4. To receive CPE credit for authorship, the material must contain a minimum of seven hundred fifty (750) words. CPE credit for authorship is determined by the number of words divisible by seven hundred fifty (750) (# of words / 750 = 1 CPE hour). The number of words do not include any material not critical to the publication. Examples of material that is not critical and, therefore, excluded from the word count are the introduction, biographies, table of contents, glossary, reference materials (including, but not limited to, recitation of an accounting rule or regulation), or appendices;

5. CPE credit for authorship will be granted only in one (1) hour increments. Where the word count formula exceeds a one (1) hour increment, the final total is rounded down to the nearest full hour; and

6. If requested, a copy of the publication shall be provided to the board in electronic format.

1. CPE credit may only be claimed upon receipt of a completed verifiable certificate demonstrating the licensee has successfully obtained certification within the applicable CPE reporting period. CPE hours granted will be based on the year the certificate was issued.

2. Upon review of the course/certification content and requirements, the board will determine the number of CPE hours that can be claimed for successful completion of the certification;

3. The following initial certifications will be accepted by the board for CPE hours, as designated:

4. Licensees seeking CPE for any course not set forth above may request the board determine appropriate credit by submitting the required documents as set forth in 20 CSR 2010-4.031.

5. Certificate renewals and recertifications are not eligible for CPE hours.