PURPOSE: This rule establishes the criteria to be satisfied in order for a continuing education program to be considered acceptable by the board.

1. (1) Programs Qualifying for Continuing Professional Education Credit.

   1. (A) Standards. Effective January 1, 2003 a program qualifies as acceptable continuing professional education for purposes of section 326.286, RSMo and these rules if it is a program of learning that contributes to the growth in the professional knowledge and professional competence of a licensee. The program must meet the minimum standards of quality of development, presentation, measurement, and reporting of credits set forth in the Statement on Standards for Continuing Professional Education Programs jointly approved by the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) or such other standards acceptable to the board.
   2. (B) Subject Areas. The board will accept programs meeting the standards set forth in the Statement on Standards for Continuing Professional Education Programs jointly approved by the NASBA and the AICPA or standards deemed by the board to be comparable thereto.

AUTHORITY: section 326.271, RSMo Supp. 2003.* This rule originally filed as 4 CSR 10- 4.020. Original rule filed Nov. 5, 1984, effec- 20 CSR 2010-4 tive Feb. 11, 1985. Amended: Filed June 4, 1990, effective Nov. 30, 1990. Rescinded and readopted: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-4.020, effective Aug. 28, 2006.

*Original authority: 326.271, RSMo 2001, amended 2002.