Missouri CPA License Reinstatement: What a Lapsed License Costs
If your Missouri CPA license has already lapsed
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Flat $200 'CPA Reinstatement of License Fee' (20 CSR 2010-2.160(1)(G)). A separate $50/month delinquent fee applies for failure to timely renew, and all required fees/penalties for any period practicing without a current license must also be paid -- total cost can exceed $200.
- 40 CPE hours 20 CSR 2010-2.075(1)(A): 40 hours of CPE completed in the 12 months immediately preceding the reinstatement application -- the same 40-hour annual amount already required of an active licensee, not a stacked extra.
- 2 ethics hours, within that total.
What triggers lapsed status: Licenses run a 2-year period, October 1 to September 30. If not renewed by September 30, the license is expired but can still be late-renewed through December 31 of that year. If no renewal is filed by December 31, the license becomes 'lapsed,' and the holder may not practice or use the CPA title.
See Missouri's CPA license renewal deadline →