Mo. Code Regs. Ann. tit. 20, § 2010-4.020
Qualifying Programs
Effective Aug 28, 2006section 326.271, RSMo Supp. 2003.* This rule originally filed as 4 CSR 10- 4.020. Original rule filed Nov. 5, 1984, effective 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 Rescinded and readopted: Filed April 5, 2004, effective July 30, 2004.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, 2006Missouri State Board of Accountancy
PURPOSE: This rule establishes the criteria to be satisfied in order for a continuing education program to be considered acceptable by the board.
(1) Programs Qualifying for Continuing Professional Education Credit.
- (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.
- (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. 20 CSR 2010-4
AUTHORITY: section 326.271, RSMo Supp. 2003.* This rule originally filed as 4 CSR 10- 4.020. Original rule filed Nov. 5, 1984, effective 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 Rescinded and readopted: Filed April 5, 2004, effective July 30, 2004.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.