Modifies provisions relating to continuing education requirements for certified public accountants

HB 885 modifies Missouri's continuing education requirements for certified public accountants (CPAs). It replaces existing rules with new provisions that cap required continuing education at 120 hours over a three-year period (no more than 40 hours in any single year), while requiring the board to consider accessibility for licensees and barriers to practicing across state lines. The bill also allows the board to grant exceptions for individual hardship and exempts CPAs actively serving in the Missouri General Assembly from annual requirements. This directly affects all licensed CPAs in Missouri who must fulfill these education standards to maintain their credentials.