Missouri Administrative Code

Retention Act provided by the director which designates the tive, false, or fraudulent acts or practices. director as its agent for the purpose of receiv- (H) Review by Director. The director shall PURPOSE: This rule effectuates or aids in ing service of legal documents or proces…

ity to conduct business as a TPA in this state. (Rescinded August 28, 1994) report for the two (2) most recent fiscal years (2) A TPA will be permitted to use a fictitious in accordance with sections 375.1025– AUTHORITY: sections 374.045, RSMo 1986 name, an acronym or a portion o…

(Rescinded August 28, 1994) ciples (SSAP), for each completed fiscal year (3) Any TPA which does business as a TPA AUTHORITY: sections 374.045, RSMo 1986 and for each month during the current fiscal in this state under a fictitious name shall file and 375.929, RSMo Supp. 1990. Th…

Agreements action for violations of this rule and take sheet; (Rescinded August 28, 1994) other action as is authorized by the provisions (B) Amounts for each entity stated sepa- of sections 374.046, 375.942, and 376.1094, rately; and AUTHORITY: sections 374.045, RSMo 1986 RSMo a…

1993, 1995, 2008; 375.948, RSMo 1959, amended 1978, not file such a bond so long as the director is (Rescinded August 28, 1994) 1991; and 376.1095, RSMo 1993, amended 1995. satisfied with the financial condition of that AUTHORITY sections 374.045, RSMo 1986 insurance company. If …

ments (1) A third-party administrator must com- Amended: Filed April 23, 1999, effective plete an application for a certificate of Nov. 30, 1999. Amended: Filed Jan. 8, 2019, PURPOSE: This rule implements the provi- authority, accompanied by a fee in the effective July 30, 2019. …

Authority PURPOSE: This rule prescribes the process to be used by a third-party administrator to renew its certificate of authority. (1) A renewal notice provided by the director of the department must be submitted to the director along with a renewal fee of two hun- dred fifty d…

March 1 PURPOSE: This rule prescribes the process and forms to be used by a third-party admin- istrator to notify the department of the names and addresses of all insurers and trusts with which the third-party administrator had an agreement during the preceding fiscal year. Befor…

PURPOSE: This rule complies with section (7) The meetings of the board shall be con- (2) In addition to the compensation fixed in 536.023(3), RSMo, which requires each ducted in accordance with the latest version this rule, each member is entitled to reim- agency to adopt as a ru…

ent, or potential client one (1) or more services involving the PURPOSE: This rule defines terms used in the rules of the Missouri use of accounting or auditing skills or one (1) or more manage- State Board of Accountancy. ment advisory or consulting services or the preparation o…

to 20 CSR 2010-2.022, effective Aug. 28, 2006. Rescinded and re- PURPOSE: This rule sets forth requirements for practice privilege of adopted: Filed April 3, 2006, effective Nov. 30, 2006. Amended: certified public accountants from other states who are not relocat- Filed Feb. 23,…

(8) Each certified public accounting firm shall attest that all Practice employees, representatives, agents, resident partners, mem- bers, managers and shareholders of certified public accounting PURPOSE: This rule sets forth the type of education and work ex- firms practicing pu…

No license shall be issued or reinstated until all required fees PURPOSE: This rule clarifies requirements of the statutes pertain- and penalties are paid by the applicant. ing to the renewal of the license to practice public accounting by certified public accountants and public …

Firm Permit provided— (A) That person submits evidence to the board, along with the PURPOSE: This rule establishes requirements pertaining to the reinstatement application and fee, that he or she has completed issuance and renewal of the permit to practice public accounting forty…

previously been suspended or revoked. PURPOSE: This rule establishes requirements for reinstatement of a license to practice. (3) In the event of application for reinstatement of a permit to John R. Ashcroft (4/30/23) CODE OF STATE REGULATIONS 9 Secretary of State DIVISION 2010—M…

AUTHORITY: sections 326.262 and 326.289, RSMo Supp. 2009.* This rule originally filed as 4 CSR 10-2.072. Original rule filed April PURPOSE: This rule establishes requirements for reinstatement of 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-2.072, effec- permit to pract…

only to the following: PURPOSE: This rule clarifies the statutes pertaining to ownership 1. Natural persons who hold a current license as a CPA to of certified public accounting firms. practice public accounting issued by this state, another state or (1) Limited Liability Compani…

examination and require special modifications. The completed PURPOSE: This rule provides the applicant with necessary infor- form must be returned to CPAES with all required documenta- mation regarding the actual procedures relating to the applica- tion. This form may be obtained…

Satisfy the Educational Requirements Within Sixty Days After the Examination. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 20 CSR 2010-2.140 Granting of Credit for the Examination. . . . . . . . . . . . . . . . . . . . . . . …

the candidate carries Business and Environment Concepts (BEC) PURPOSE: This rule clarifies the requirements for granting credit into the transition period and this credit expires, the candidate for the Uniform Certified Public Accountant (CPA) Examination. must then select one (1…

in full force and effect, unless otherwise determined by a court PURPOSE: This rule provides the applicant with information of competent jurisdiction to be invalid. regarding the actual examination procedures. All candidates are advised to read the Candidate Bulletin at www.nasba…

Licenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 John R. Ashcroft (10/31/23) CODE OF STATE REGULATIONS 1 Secretary of State 20 CSR 2010-2—DEPARTMENT OF COMMERCE DIVISION 2010—MISSOURI STATE AND INSURANCE …

(5) In the interpretation and enforcement of the AICPA Code of PURPOSE: This Code of Professional Conduct is promulgated under Professional Conduct, the board will give consideration, but the authority granted by section 326.271, RSMo, which delegates not necessarily dispositive …

1, 2012) may also be obtained from the American Institute of Certified Public Accountants, 220 Leigh Farm Road, Durham, PURPOSE: This rule sets forth the professional principles and is NC 27707 or http://www.aicpa.org. This rule does not incorpo- intended to help ensure that a ce…

expensive. This material as incorporated by reference in this rule PURPOSE: This rule sets forth the continuing professional educa- shall be maintained by the agency at its headquarters and shall tion requirements for a license to practice. be made available to the public for ins…

2. The number of credit hours claimed is consistent with PURPOSE: This rule establishes the criteria to be satisfied in order the quality and scope of the article, book, or program; John R. Ashcroft (7/31/24) CODE OF STATE REGULATIONS 3 Secretary of State DIVISION 2010—MISSOURI S…

PURPOSE: This rule sets forth the requirements and restrictions for AUTHORITY: section 326.271, RSMo 2016.* This rule originally an inactive license. filed as 4 CSR 10-4.041. Original rule filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-4.041, effective Aug. 28…

(1) Any firm which has performed one (1) or more attest engagements, reviews, or compi- AUTHORITY: sections 326.271 and PURPOSE: This rule specifies the standards 326.289.9, RSMo Supp. 2009. This rule orig- for peer review. lations, in any calendar year, shall enroll in an approv…

(Rescinded September 30, 2022) ........................................................3 20 CSR 2010-5.100 Administration................................................................................3 20 CSR 2010-5.110 Oversight .................................................…

PURPOSE: This rule establishes the require- ments for the oversight of the peer review pro- cess. (1) The president of the board may appoint a Peer Review Oversight Board (PROB) to ensure that firms comply with the peer review requirements. All appointments must be approved by a …

and Disposition (A) Acupuncturist Application PURPOSE: This rule specifies the title used Fee $200.00 by a licensed acupuncturist and requirements (B) Acupuncturist Biennial PURPOSE: This rule establishes a procedure for maintaining current licensee information. for the receipt, …

tials, Name and Address Changes (3) The fees are established as follows:

AUTHORITY: sections 324.481, 324.496, and 324.499, RSMo 2016.* This rule origi- PURPOSE: This rule establishes the various nally filed as 4 CSR 15-1.010. Original rule fees and charges for the Acupuncturist Advi- filed July 24, 2001, effective Feb. 28, 2002. sory Committee. Moved…

sure two (2)-year licensure period. Continuing (4) A person applying for licensure based education shall be related to the practice of PURPOSE: This rule outlines the require- upon current licensure, certification, or reg- acupuncture and include universal precau- ments for apply…

PURPOSE: This rule establishes standards of (3) An acupuncturist shall not delegate AUTHORITY: sections 324.481 and 324.496, practice for licensed acupuncturists. acupuncture duties to a person that is not RSMo 2016.* This rule originally filed as 4 qualified or licensed to perfo…

lar Detox Technicians not perform include, and are not limited to: (A) Forty-seven (47) semester credits (A) Interpretation of referrals or prescrip- (seven hundred five (705) clock hours) in PURPOSE: This rule outlines the require- tions for acupuncture services; Oriental medica…

RSMo and rules of the board adopted pur- PURPOSE: This rule fixes the compensation suant thereto affects only one (1) division of PURPOSE: This rule describes organization for the members of the Missouri Board for the board the division so affected shall pre- of board and procedu…

tificate of Authority applicant limited liability company, or a full- 30, 2005. Moved to 20 CSR 2030-10.010, time employee of the applicant corporation or effective Aug. 28, 2006. Amended: Filed June PURPOSE: This rule establishes standards the applicant limited liability company…

months from the license renewal date without (continuing education) is a requirement for PURPOSE: This rule establishes the licens- penalty. A license or certificate not renewed every professional engineer licensed by the ing period for the Missouri Board for Archi- within three …

for Architects association, institution, or other entity that class hour spent teaching architectural courses provides an educational activity for the pur- or seminars. Credit is allowed for first occur- PURPOSE: The continuing education require- pose of fulfilling the continuing…

for Professional Landscape Architects imum of fifty (50) minutes of actual course courses sponsored by the CLARB, ASLA, or time. No credit will be allowed for introduc- similar organizations. Credit will be given for PURPOSE: Pursuant to Senate Bill 72 of the tory remarks, meals,…

Handling and Disposition Procedure and belief, in reliance upon oral, telephone, dential to the extent practicable. However, a or written communications received by the copy of the complaint and any attachments PURPOSE: This rule establishes a procedure board, unless those commun…

Supervision ment and preparation of plats, maps, prelim- cations, drawings, reports, design surveys, or inary subdivision plans, drawings, reports, other technical submissions and is able to, descriptions, surveys, or other technical sub- PURPOSE: This rule defines immediate per-…

Used in Section 327.314.2(1)(a), RSMo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Used in Section 327.314.2(1)(b), RSMo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Work as Used in Section 327.314.2(1)(c), RSMo. . . . . . . . . . . . . . . . . . . . . . . . . 4

(Rescinded May 30, 2012). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 20 CSR 2030-14.060 Definition of Final Year of Study as Used in Section 327.241.4, RSMo . . . . . 4 John R. Ashcroft (9/30/24) CODE OF STATE REGULATIONS 1 Secretary of …

in Section 327.241.4, RSMo PURPOSE: This rule provides a definition of the phrase “final year 4 CODE OF STATE REGULATIONS (9/30/24) John R. Ashcroft Secretary of State…

erty Descriptions PURPOSE: This rule defines which ease- ments and property descriptions shall be pre- pared by a Professional Land Surveyor. (1) In accordance with section 327.272(3) and (4), RSMo, the subdivision of a parcel of property to create a new parcel and the cre- ation…

PURPOSE: These standards provide the professional land surveyor (7) Physical Monument—Natural or artificial objects which are and recipient of boundary surveys with a realistic guideline for accepted and used to mark boundaries and corners. adequate survey performance. This rule …