A quiet change in Missouri law eliminates a major compliance barrier for CPAs serving clients across state lines.
Most CPA firms and sole practitioners don't realize that Missouri law just changed in a way that could eliminate a significant compliance cost and operational friction. Starting August 28, 2026, out-of-state CPAs with a valid unrestricted license can practice in Missouri without obtaining a Missouri license, registering with the state, or paying any fee.
Under Senate Bill 1233, which modifies provisions relating to activities requiring licensure, Missouri now allows CPAs licensed in other states to serve Missouri clients directly—without the traditional gatekeeping requirements that have long applied to professional services. This is codified in Section 326.283, subsection 1(1)(a), on page 31 of the act.
For small CPA firms and sole practitioners, this eliminates a real barrier. Previously, if you were licensed in Kansas, Illinois, or any other state and wanted to serve a Missouri client, you faced a choice: obtain a Missouri CPA license (which involves application fees, potential examination requirements, and administrative overhead) or decline the work. Now, you don't.
The provision applies to CPAs with an "unrestricted" license in their home state. This means your license must allow you to practice without limitations. If your out-of-state license has restrictions or conditions, you'll need to verify whether it qualifies under this rule.
This change is most relevant to:
If you're a Missouri-licensed CPA, this doesn't directly affect your ability to practice in Missouri. However, it does mean you may face new competition from out-of-state practitioners who can now serve your market without the licensing requirements you navigated.
The law takes effect on August 28, 2026. Missouri included a grandfathering clause for those who already hold practice privileges in the state as of the effective date, meaning existing arrangements are protected.
If you're planning to expand into Missouri or serve new Missouri clients, you don't need to wait until August 2026 to understand how this affects your business strategy. The rule is now law, and you can begin planning accordingly.
Review whether your firm has out-of-state CPAs who could serve Missouri clients under this new provision. If you're licensed out of state and have been hesitant to pursue Missouri work, this removes a significant obstacle. If you're Missouri-licensed, consider how this competitive change affects your market positioning and client relationships.
For detailed guidance on how SB1233 applies to your specific situation—including questions about what "unrestricted" means for your license or how to document compliance—consult with your state CPA society or a professional advisor familiar with Missouri licensing requirements.
Source: Senate Bill 1233, Section 326.283, subsection 1(1)(a), effective August 28, 2026.