Bill > HB2118

This bill modifies the continuing education requirements for Certified Public Accountants (CPAs) in Missouri by adding a new provision that exempts CPAs who are actively serving in the state's general assembly from continuing education requirements during their period of service. The existing law already allows the state board to establish continuing education rules, including setting a maximum of 120 hours of continuing education over a three-year period (with no more than 40 hours in a single year), and gives the board discretion to consider accessibility of education programs and potential hardship situations. The board can also use professional association guidelines, prescribe course content and duration, and require licensees to submit continuing education reporting. The new exemption provides a specific carve-out for CPAs who are simultaneously serving as state legislators, recognizing the potential time constraints of elected public service. The bill maintains the existing framework for continuing education while adding this targeted exemption for general assembly members.

https://house.mo.gov/Bill.aspx?bill=HB2118&year=2026&code=R