PURPOSE: This rule provides the applicant with necessary information regarding the actual procedures relating to the applications for the certified public accountant examination.

1. (1) Persons desiring to take the examination shall apply on forms provided by the board and obtainable from the board’s office or from the firm which administers the examination for the board. Different application forms are provided for initial examination and reexamination. Only those candidates who have taken at least one (1) part of the examination as a Missouri candidate may apply using a reexamination form. Candidates who are applying for the examination for the first time as a Missouri candidate and candidates who previously applied for the examination but did not take it must use the initial application form.
2. (2) Items which constitute a complete initial application are: a completed and notarized application form, the appropriate fee, one (1) recent two-inch by two-inch (2" × 2") passport-type photograph of the applicant and certified college transcripts. The applicant is responsible for insuring that transcripts are received by the board or the firm which administers the examination for the board at least thirty (30) days before the examination or the application will be considered incomplete.
3. (3) Applicants wishing to apply for reexamination must call 1-800-CPA-Exam or register online at www.nasba.org and pay the appropriate fee.
4. (4) Applicants who wish to transfer conditional credit from other jurisdictions must use the initial application form and pay the fee for all parts of the examination. These candidates are responsible for requesting transfer of their grades from the original jurisdiction. The applicant is responsible for insuring that grades from the other jurisdiction are received by the board or the firm which administers the examination for the board at least thirty (30) days before the date of the examination or the application will be considered incomplete. A form for this purpose can be obtained from the board’s office or the firm which administers the examination for the board.
5. (5) Applicants who are applying for examination under the provisions of section 326.280, RSMo and who expect to satisfy the educational requirements within sixty (60) days after the examination also must submit a certificate of enrollment as required by 4 CSR 10-2.135. The applicant is responsible for insuring that the certificate of enrollment is received by the board or the firm which administers the examination for the board at least thirty (30) days before the date of the examination or the application will be considered incomplete. A form for this purpose can be obtained from the board’s office or the firm which administers the examination for the board.
6. (6) Requests for modifications to the examination administration to accommodate a disability must be made in writing with supportive documentation from the physician and should be received by the board or the firm which administers the examination for the board by the examination deadline.
7. (7) Candidates who are attending school in another state, who are on military duty in another state or who are on a temporary work assignment in another state, and candidates who are the spouses of persons who are attending school in another state, who are on military duty in another state or who are on a temporary work assignment in another state, may request that they be allowed to take the examination in another jurisdiction as a Missouri candidate. By the examination deadline, these candidates must submit the appropriate application to this state with all required attachments and the appropriate fee. The request to be proctored in another jurisdiction must be made in writing to the board or the firm which administers the examination for the board and must be made prior to the other jurisdiction’s deadline for receiving proctor requests. The applicant shall be responsible for paying any proctoring fee charged by the other jurisdiction and for complying with any other requirements specified by that jurisdiction. The board cannot guarantee that the candidate’s request to be proctored in another jurisdiction will be granted by that jurisdiction.
8. (8) To assist the board in evaluating the educational qualifications of applicants who have degrees from colleges or universities outside the United States of America, these applicants shall have their educational qualifications and transcripts evaluated by a qualified evaluator which has been approved in advance by the board. Names and application forms for approved evaluators may be obtained from the board office. The applicant shall be responsible for paying any fees charged by the evaluator. The applicant is responsible for insuring that, at least thirty
9. (30) days before the date of the examination, the evaluator’s report detailing the evaluator’s findings is received by the board or the firm which administers the examination for the board or the application will be considered incomplete.
10. (9) Applications must be received or bear a United States Postal Service postmark or its commercial carrier equivalent, by the examination deadline. For the November examination, the examination deadline is September 1; for the May examination, the examination deadline is March 1. If the deadline falls on a Saturday, Sunday or a legal holiday in the state of Missouri then the deadline shall be on the next day which is neither a Saturday, Sunday nor a legal holiday in the state of Missouri.
11. (10) Applications bearing a United States Postal Service postmark or its commercial carrier equivalent indicating receipt by the carrier for delivery after the deadlines specified above shall be stamped untimely filed and shall be returned to the sender without consideration.
12. (11) The provisions of this rule are declared severable. If any provision of this rule is held invalid by a court of competent jurisdiction, the remaining provisions of this rule shall remain in full force and effect, unless otherwise determined by a court of competent jurisdiction to be invalid.

AUTHORITY: sections 326.262, 326.268 and 326.286, RSMo Supp. 2003.* This rule originally filed as 4 CSR 10-2.130. Original rule filed Sept. 13, 1978, effective Jan. 13, 1979. Amended: Filed Dec. 7, 1982, effective March 11, 1983. Amended: Filed March 14, 1984, effective July 12, 1984. Amended: Filed Feb. 5, 1990, effective June 28, 1990. Amended: Filed June 10, 1998, effective Dec. 30, 1998. Amended: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-2.130, effective Aug. 28, 2006. *Original authority: 326.262, RSMo 2001; 326.268, RSMo 2001; and 326.286, RSMo 2001, amended 2002.