PURPOSE: This rule clarifies the requirements for licensure of out-of-state applicants who are relocating to Missouri.

1. (1) The board may issue a license to applicants who have a current certificate or license in another state or have a current foreign certificate or license that is acceptable to the board, and shall meet the following conditions:

   1. (A) Meets the eligibility requirements to sit for the Uniform Certified Public Accountant

2. (CPA) examination as prescribed in 4 CSR 10-2.041; or

   1. (B) Has passed the Uniform CPA examination; and
   2. (C) Has successfully completed a written examination in professional ethics acceptable to the board as prescribed in 4 CSR 10- 2.061(6); and
   3. (D) Has met the experience requirements as prescribed in 4 CSR 10-2.061.

3. (2) The board may issue a license to an outof-state applicant who:

   1. (A) Has had four (4) years of experience, as a licensed certified public accountant, outside of this state, of the type described in subdivision 326.280.1(6), RSMo within the ten

4. (10) years immediately preceding the application;

   1. (B) Has passed the Uniform CPA examination;
   2. (C) Has successfully completed a written examination in professional ethics acceptable to the board as prescribed in 4 CSR 10- 2.061(6);
   3. (D) Has met the continuing education requirements in the state of licensure; and
   4. (E) Has a minimum of a bachelor’s degree from an accredited college or university.
5. (3) If the applicant for licensure sat and passed the examination in another state but is not a current certificate or license holder in that state, he or she shall meet the requirements as prescribed in section (1) of this rule and will be required to submit all information on forms provided by the board and pay the initial reciprocity fee. 20 CSR 2010-2

AUTHORITY: section 326.262, RSMo Supp. 2005.* Original rule filed April 3, 2006, effective Nov. 30, 2006.

*Original authority: 326.262, RSMo 2001.