Missouri CPA License Late Renewal: Late Fee and Grace Period
If you missed your Missouri renewal deadline
See how we verify every figure on this site.
Through December 31. Licenses expire September 30; an expired license can be late-renewed through December 31 of the year it expired.
- Late fee: The fee rule sets a delinquent fee of $50 per month or portion of a month for failing to renew on time. The biennial renewal fee itself is $80. The rule doesn't spell out how the months are counted or how the two combine, so confirm the total with the Board.
- Practicing during the window: Not allowed. Someone holding an expired or lapsed license may not practice public accounting or use the CPA designation in any form.
- After the window: After December 31 the license is lapsed, and getting back to active status means applying for reinstatement.
What the rule says
(5) Licensees may allow their license to expire in lieu of an inactive license status. An individual not applying for renewal continues to hold an expired license and may apply for late renewal through December 31 of the year the license is expired. Individuals who apply for a late license renewal are deemed to hold the license for the entire calendar year and must comply with the continuing professional education requirements. After December 31, the individual is deemed to hold a lapsed license. (6) Individuals who hold an expired or lapsed license shall not practice public accounting nor use the CPA designation in any form, as provided by section 326.292, RSMo. (7) Individuals who hold a lapsed or inactive license may return to active status by applying for reinstatement of license as defined in 20 CSR 2010-2.075.
Delinquent fee for failure to obtain a permit or license, or timely renew a permit or license (per month or portion of a month) ... 2. Certified public accountants $ 50.00
Past the late window? What reinstating a lapsed Missouri license costs →
Can extra CPE hours roll forward in Missouri? →