PURPOSE: This rule sets forth the record requirements for documenting the required continuing professional education (CPE).

1. (1) Continuing Professional Education (CPE) Records.

   1. (A) All licensees must maintain documentation demonstrating compliance in meeting their CPE requirements.

   2. (B) Acceptable documentation.

      1. 1. Licensees shall demonstrate compliance in meeting

their CPE requirements by maintaining and providing certificates of completion from the American Institute of Certified Public Accountants (AICPA), a state society of CPAs, or a registered National Association of State Boards of Accountancy (NASBA) CPE Program Sponsor. Program Sponsors may be verified at the NASBA website: https://nasba.org.

1. 2. Licensees seeking credit for CPE from any non-registered

NASBA program, other than the AICPA or a state society of CPAs, shall maintain and provide the following documentation:

1. A. Program materials;
2. B. Agenda with dates, times, and locations;
3. C. Sign-in sheets/records of attendance;
4. D. Number of CPE credits earned by participants;
5. E. Name, contact information, and qualifications of the

developer;

1. F. Name, contact information, and qualifications of the

reviewer;

1. G. Results of program evaluations; and
2. H. Other information or documentation as the board

may request.

1. (C) Responsibility for documenting the acceptability of the program and the validity of the credits rests with the applicant or license holder who shall retain such documentation for a minimum of five (5) calendar years from the end of the year in which the learning activities were completed.
2. (D) The board may verify the CPE reported by applicants for licensure and licensees. Licensees who do not provide the board with either a completed certificate from the AICPA, a state society of CPAs, or a registered NASBA CPE program sponsor, or the documentation required for a non-registered NASBA program, will not receive CPE credit. In cases where the board determines that the requirement is not met, the board may grant an additional period of time in which the deficiencies may be cured.

3. (E) Beginning January 1, 2021, a licensee in good standing may cure their CPE deficiencies due to a disallowance of courses or hours by the board as follows:

   1. 1. A licensee shall have thirty (30) days from the date of

notice of the board’s assertion of a licensee’s failure to comply with the annual qualifying CPE requirements to provide the acceptable documentation set forth in subsection (1)(B) above, or obtain qualifying CPE hours;

1. 2. Licensees requesting to use the above cure period shall

submit a written application to the board on a form provided by the board no later than thirty (30) days from the date of the board’s notice; and

1. 3. To cure a deficiency, a licensee must, within thirty (30)

days of the notice to cure—

1. A. Submit the acceptable documentation for hours

denied; and/or

1. B. Complete new CPE courses and provide acceptable

documentation.

1. (F) Failure to comply with CPE requirements and/or fraudulent reporting of CPE is a basis for disciplinary action.

AUTHORITY: section 326.271, RSMo 2016, and section 326.310, RSMo Supp. 2022.* This rule originally filed as 4 CSR 10-4.031. Original rule filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-4.031, effective Aug. 28, 2006. Amended: Filed Feb. 23, 2010, effective Aug. 30, 2010. Amended: Filed May 20, 2019, effective Dec. 30, 2019. Amended: Filed Oct. 30, 2020, effective May 30, 2021. Amended: Filed Dec. 1, 2022, effective May 30, 2023. *Original authority: 326.271, RSMo 2001, amended 2002 and 326.310, RSMo 2001, amended 2017.