PURPOSE: This rule clarifies when a certified public accountant who received his or her certificate prior to August 28, 2001, is prohibited from using the title certified public accountant and displaying a certified public accountant certificate. (1) If the holder of a certificate as a certified public accountant (CPA) does not hold a current license to practice issued under prior law and he or she is engaged either fullor parttime in performing or offering to perform for the public one (1) or more types of services involving the use of accounting, auditing or bookkeeping skills, one (1) or more types of management advisory or consulting services, the preparation of tax returns, the furnishing of advice on tax matters, or any similar occupation, then he or she shall not use the title certified public accountant or CPA in any manner except in a resume or qualifications prepared in connection with an application for employment.

1. (2) If the holder of a certificate as a CPA does not hold a current license to practice issued under section 326.286, RSMo and if he or she is engaged either fullor part-time in performing or offering to perform for the public one (1) or more types of services involving the use of accounting, auditing or bookkeeping skills, one (1) or more types of management advisory or consulting services, the preparation of tax returns, the furnishing of advice on tax matters, or any similar occupation, then he or she shall not display his or her certificate.
2. (3) 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 and 326.292, RSMo Supp. 2003.* This rule originally filed as 4 CSR 10-2.200. Original rule filed Sept. 16, 1985, effective March 24, 1986. Amended: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-2.200, effective Aug. 28, 2006.

*Original authority: 326.262, RSMo 2001 and 326.292, RSMo 2001, amended 2002.