Missouri CPA CPE Carryover: Can Extra Hours Roll Forward?
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Missouri's CPE rules don't provide for carrying extra hours forward. CPE is counted each calendar year: at least 40 hours, including 2 hours of ethics. The only related mechanism is a grace period to March 1 to make up a shortfall from the prior year, which is not a carryover. The rules don't expressly prohibit carryover either, so confirm with the Board before counting excess hours toward a later year.
What the rule says
(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.
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