Title XXII — OCCUPATIONS AND PROFESSIONS

326.250. Citation of law. — The provisions of sections 326.250 to 326.331 shall be known and may be cited as the "Missouri Accountancy Act". ­­-------- (L. 2001 H.B. 567)

326.253. Policy statement, purpose clause. — It is the policy of this state and the purpose of this chapter to promote the reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of comm…

326.256. Definitions. — 1. As used in this chapter, the following terms mean: (1) "AICPA", the American Institute of Certified Public Accountants; (2) "Attest" or "attest services", providing the following services: (a) Any audit or other engagement to be performed in accordance …

326.257. Criminal background check, fingerprint submission. — 1. The Missouri state board of accountancy may require that fingerprint submissions be made as part of an application seeking licensure as a certified public accountant and a permit for a certified public accounting fi…

326.259. Missouri state board of accountancy established, appointment, members, qualifications, terms, removal. — 1. The "Missouri State Board of Accountancy" is hereby established and shall consist of seven members, one of whom shall be a voting public member, and shall have the…

326.262. Rulemaking authority — office maintained in Jefferson City. — 1. The Missouri state board of accountancy shall have power by rule to adopt and use a seal; make and amend all rules deemed necessary for the proper administration of this chapter; conduct examinations; admin…

326.265. Officers elected by board, employment of legal counsel and personnel — continuing education committee, duties. — 1. The board shall elect annually one of its members as president, one as vice president, one as secretary and one as treasurer, and shall make an annual repo…

326.268. Meetings — examination of applicants, content, fees — compensation of board members. — 1. The board may prescribe by rule the dates and places for holding regular meetings and regulate the call, notice and holding of special meetings. Four members of the board shall cons…

326.271. Rulemaking authority, conduct of matters and continuing education. — 1. The board shall promulgate rules of procedure for governing the conduct of matters before the board. 2. The board shall promulgate rules of professional conduct for establishing and maintaining high …

326.274. Investigation of complaints by board. — Upon receipt of a complaint or other information suggesting violations of this chapter or the rules of the board, the board may conduct investigations to determine if probable cause exists to institute proceedings pursuant to secti…

326.277. Eligibility for examination, requirements. — 1. Prior to June 30, 2021, for an applicant to be eligible to apply for the examination, the applicant shall fulfill the education requirements of subdivision (4) of subsection 1 of section 326.280. 2. On or after June 30, 202…

326.280. License issued, when — reexamination and fees — temporary license issued, when. — 1. A license shall be granted by the board to any person who meets the requirements of this chapter and who: (1) Is a resident of this state or has a place of business in this state or, as …

326.283. Reciprocity for out-of-state accountants — licensee of this state committing act in another state, effect. — 1. (1) An individual whose principal place of business, domicile, or residency is not in this state and who holds a valid and unrestricted license to practice pub…

326.286. Issuance and renewal of licenses, when, term — license holder by foreign authority, state license issued, when. — 1. The board may grant or renew licenses to persons who make application and demonstrate that their qualifications, including the qualifications prescribed b…

326.289. Issuance and renewal of permits, procedure. — 1. The board may grant or renew permits to practice as a certified public accounting firm to applicants that demonstrate their qualifications in accordance with this chapter. (1) The following shall hold a permit issued under…

326.292. Issuance of reports on financial statements, license required — use of CPA or CA title, when — violations, penalty. — 1. Only licensees may issue a report on financial statements of any person, firm, organization or governmental unit or offer to render or render any atte…

326.295. Confidential information, peer review — immunity from civil liability, when. — 1. To assure a free flow of information for peer review pursuant to section 326.286 or 326.289, or proceedings before the board pursuant to section 326.310, all complaint files, investigation …

326.298. Acts which may be enjoined by court — venue. — 1. Upon application by the board and the necessary burden having been met, a court of general jurisdiction may grant an injunction, restraining order or other order as may be appropriate to enjoin a person from: (1) Offering…

326.304. Attorney general or other legal counsel to represent board in certain proceedings. — At all proceedings for the enforcement of these or any other provisions of this chapter, the board shall, in its discretion as it deems necessary, select the attorney general or one of h…

326.307. Use of certain titles, prima facie evidence that persons hold themselves out as accountants. — The display or uttering by a person of a card, sign, advertisement or other printed, engraved or written instrument or device, printed or through electronic media, bearing a pe…

326.310. Refusal to issue license or permit, grounds for refusal — complaint filed with administrative hearing commission, when, procedure — disciplinary actions authorized by board. — 1. The board may refuse to issue any license or permit required pursuant to this chapter for on…

326.316. Issuance of new license after revocation, when. — Upon application in writing and after hearing pursuant to notice, the board may issue a new license to a licensee whose license has been revoked, or may reissue or modify the suspension of any certificate, license, or per…

326.319. Division to collect moneys — fund created — costs paid by respondent in proceedings, when — fees set by board. — 1. All moneys payable pursuant to the provisions of this chapter shall be collected by the division of professional registration who shall transmit them to th…

326.322. Client confidentiality rules. — 1. Except by permission of the client for whom a licensee performs services or the heirs, successors or personal representatives of such client, a licensee pursuant to this chapter shall not voluntarily disclose information communicated to…

326.325. Work product, property of licensee — consent of client necessary for disclosure. — 1. Subject to the provisions of section 326.322, all statements, records, schedules, working papers and memoranda made by a licensee or a partner, shareholder, officer, director, member, m…

326.328. Secretary of state to act as applicant's agent, when. — Application by a person or a firm not a resident of this state shall constitute and authorize appointment of the Missouri secretary of state as the applicant's agent upon whom process may be served in any action or …

326.331. Severability clause. — If any provisions of sections 326.250 to 326.331 or the application thereof to anyone or to any circumstances is held invalid, the remainder of those sections and the application of the invalid provision to others or other circumstances shall not b…