Mo. Code Regs. Ann. tit. 20, § 2010-4.010
Effective Dates and Basic Requirements
Effective Aug 28, 2006section 326.271, RSMo Supp. 2003.* This rule originally filed as 4 CSR 10- 4.010. Original rule filed Nov. 5, 1984, effective Feb. 11, 1985. Amended: Filed Aug. 3, 1988, effective Nov. 24, 1988. Amended: Filed April 18, 1989, effective July 27, 1989. Amended: Filed Feb. 5, 1990, effective June 28, 1990. Amended: Filed Oct. 9, 1996, effective April 30, 1997. Rescinded and readopted: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-4.010, effective Aug. 28, 2006. *Original authority: 326.271, RSMo 2001, amended 2002Missouri State Board of Accountancy
PURPOSE: This rule sets forth the continuing education requirements for renewal of license to practice.
(1) The following requirements of continuing professional education apply to the renewal of licenses pursuant to section 326.286, RSMo:
- (A) An applicant seeking renewal of a license shall have completed no less than one hundred twenty (120) hours of continuing professional education, complying with these rules during the three (3)-year period preceding renewal. Commencing on January 1, 2004, a minimum of twenty (20) hours of continuing professional education (CPE) is required in each calendar year. Also commencing on January 1, 2004, a minimum of two (2) hours of the required twenty (20) hours per calendar year of CPE shall be in the area of ethics. An applicant seeking renewal of a license shall demonstrate participation in a program of learning meeting the standards set forth in the Statement on Standards for Continuing Professional Education
(CPE) Programs jointly approved by National Association of State Boards of Accountancy (NASBA) and American Institute of Certified Public Accountants (AICPA) as provided in 4 CSR 10-4.020, or such other standards acceptable to the board;
- (B) An applicant whose license has lapsed shall have completed no less than one hundred twenty (120) hours of CPE complying with these rules during a three (3)-year period preceding the date of reapplication; or who agrees to obtain the one hundred twenty
(120) hours of CPE within one (1) year of applying for reinstatement. The applicant shall provide to the board, upon request, copies of CPE documentation verifying compliance with this requirement;
- (C) A nonresident licensee seeking renewal of a license in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a license in the state in which the licensee’s principal office is located;
- (D) Nonresident applicants for renewal shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee’s principal office is located by attesting on an application provided by the board;
- (E) If a nonresident licensee’s principal office state has no CPE requirements for renewal of a license, the nonresident licensee must comply with all CPE requirements for renewal of a license in this state.
AUTHORITY: section 326.271, RSMo Supp. 2003.* This rule originally filed as 4 CSR 10- 4.010. Original rule filed Nov. 5, 1984, effective Feb. 11, 1985. Amended: Filed Aug. 3, 1988, effective Nov. 24, 1988. Amended: Filed April 18, 1989, effective July 27, 1989. Amended: Filed Feb. 5, 1990, effective June 28, 1990. Amended: Filed Oct. 9, 1996, effective April 30, 1997. Rescinded and readopted: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-4.010, effective Aug. 28, 2006. *Original authority: 326.271, RSMo 2001, amended 2002.