CPA / Accounting License from New York to Missouri: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Missouri State Board of Accountancy (MOSBA) ↗
Yes — Missouri recognizes CPA licenses from all states, including New York. Apply to the Missouri State Board of Accountancy (MOSBA) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Missouri recognizes substantial equivalency, so your New York CPA license clears the bar on its own — the Missouri State Board of Accountancy (MOSBA) cares that you are a CPA in good standing, not that your license came from New York. What remains is Missouri-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Missouri ethics or rules-of-conduct exam. Do the mobility math first, though — if Missouri is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, New York → Missouri
| New York (current) | Missouri (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $427 ($427 Form 1 licensure and first-registration fee) | $165 (reciprocity application fee per the Board fee schedule) |
| Processing time | The Office of the Professions does not publish a fixed processing time; review begins once all forms and out-of-state verification are received | MOSBA does not publish a processing time for reciprocity applications |
| Licensing authority | New York State Education Department, Office of the Professions (State Board for Public Accountancy) | Missouri State Board of Accountancy (MOSBA) |
The destination column is what you must satisfy — Missouri sets the rules for this move.
Step by step
- Confirm Missouri's current requirements on the Missouri State Board of Accountancy (MOSBA) website (linked below) — rules change.
- Submit the endorsement application to the Missouri State Board of Accountancy (MOSBA) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA license in good standing in another US jurisdiction (the streamlined 'Reciprocity via Licensure' path requires at least one year of licensure elsewhere).
- Submit verification of licensure / Authorization for Interstate Exchange of Examination and Licensure Information from the original board.
- Have completed an examination in professional ethics acceptable to the Board.
- If lacking one year of licensure, qualify instead under the 'Reciprocity 4/10' path (four of the last ten years in the practice of public accounting).
- Obtain the Missouri license within 60 days if establishing a Missouri practice.
- Pay the fees ($165 (reciprocity application fee per the Board fee schedule)) and allow MOSBA does not publish a processing time for reciprocity applications.
Official links
Related guides
Frequently asked questions
Does Missouri accept a New York CPA license?
Yes — Missouri recognizes CPA licenses from all states, including New York. Apply to the Missouri State Board of Accountancy (MOSBA) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from New York to Missouri?
No — the Uniform CPA Exam transfers with your license. The Uniform CPA Examination is not retaken; passage is confirmed through the interstate exchange of examination and licensure information from your current board (national lookup at CPAverify.org). Missouri does not impose a separate state rules exam, but reciprocal applicants must have completed an examination in professional ethics acceptable to the Board (the AICPA ethics exam)..
Do I need a Missouri license, or does mobility cover the move?
If Missouri becomes your principal place of business, you apply to the Missouri State Board of Accountancy (MOSBA) for a reciprocal license. If you are only serving Missouri clients from New York, practice privilege usually covers you with no Missouri license, notice, or fee.
What does the New York-to-Missouri move cost?
$165 (reciprocity application fee per the Board fee schedule) (reciprocity application fee per the Board fee schedule).
Can I keep my New York CPA license after licensing in Missouri?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the New York license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- MOSBA — Board of Accountancy Forms (Reciprocity via Licensure application) ↗ (accessed 2026-07-21)
- MOSBA — Fee schedule ($165.00 reciprocity fee) ↗ (accessed 2026-07-21)
- MOSBA — CPA Examination page (120 semester hours to sit; education overview) ↗ (accessed 2026-07-21)
- NASBA — Substantial Equivalency and practice privilege (UAA Section 23) ↗ (accessed 2026-07-21)
- NYSED Office of the Professions - Licensure by Endorsement for CPAs ($427 fee; 4 years post-licensure experience within last 10; significantly-comparable-state requirement; Forms 1/3/4B) ↗ (accessed 2026-07-21)
- NYSED - States with Significantly Comparable Licensure Requirements (all 50 states + DC, PR, Guam, USVI, CNMI; asterisks flag two-tier certificate-only states) ↗ (accessed 2026-07-21)
- NYSED - Initial License Requirements for CPAs (150 semester hours; one-year experience baseline; good moral character) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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