For the 2019 renewal year, online renewals will not be available. The 2019 paper renewal will ensure that the Missouri State Board of Accountancy is able to capture accurate ownership percentages for staff input into the licensing system. This will allow future online renewals to reflect accurate ownership information reported in the previous renewal period. We apologize for any inconvenience this may cause.

Amendment 2 - Medical Marijuana

On November 6, 2018, Missourians approved an amendment to the Constitution to approve the use of medical marijuana. The amendment is intended to make changes to Missouri laws that are necessary to protect patients, caregivers and physicians from civil and criminal penalties, and to allow for the limited legal production, distribution, sale and purchase of marijuana for medical use.

The amendment requires the Department of Health and Senior Services to promulgate rules related to the implementation and enforcement of the amendment. The Department’s website contains additional information and may be found at

The State Board of Accountancy recognizes licensees and firms may decide to provide professional services to the marijuana industry. The Board cautions that those licensees or firms that choose to provide services of any kind to this industry should diligently address the potential risks and uncertainties involved, including but not limited to the continued uncertainty surrounding enforcement of applicable federal drug laws and related provisions of the Internal Revenue Code.

Absent additional facts or evidence, the Board will not generally pursue disciplinary action against licensees or firms who offer to provide or provide professional services to the medical marijuana businesses legally operating in this state as it would not, absent additional facts or evidence, constitute cause to discipline under the Board’s statutes and regulations.


A letter dated 4/12/19 had previously identified the web address as The correct link is We apologize for any inconvenience this may have caused.


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About the Board

The Missouri State Board of Accountancy is a unit of the Division of Professional Registration of the Department of Insurance, Financial Institutions & Professional Registration (DIFP). The Missouri State Board of Accountancy was created in 1909 by Senate Bill 112 and passed by the 44th General Assembly. The Board is a state agency and the members are appointed by the Governor and confirmed by the Senate. The Board is a cash funded agency, supported entirely by CPA candidates' and licensees' fees. The Public Accountancy Act is the set of statutes that govern the ability of the Board to regulate certified public accountants in Missouri.

Mission Statement

The mission of the State Board of Accountancy is to protect the interests of all the citizens of the State of Missouri, as provided in Chapter 326, RSMo, by examining, certifying, licensing and regulating certified public accountants and public accountants, and firms of certified public accountants and public accountants in the State of Missouri. The Board promulgates rules necessary to administer the provisions of Chapter 326 to ensure the competence and ethical standards of practitioners; regulates and enforces the practice of public accounting; investigates complaints and violations of Chapter 326 and related rules; and determines appropriate discipline for those who are found to have violated the statutes or regulations.

Veterans - learn about reimbursement for your licensing examination fees.

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Worker Misclassification is Bad for Business

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Missouri Sales or Withholding Tax Reporting Requirement

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