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

1. (1) Continuing Professional Education Records.

   1. (A) Applicants for renewal of a license shall attest on an application provided by the board that they have met the requirements for participation in a program of continuous learning as set forth by the board or contained in the Statement on Standards for Continuing Professional Education (CPE) Programs jointly approved by the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA). Responsibility for documenting the acceptability of the program and the validity of the credits rests with the applicant who should retain such documentation for a period of five (5) years following completion of each learning activity.
   2. (B) The board may verify information submitted by applicants for licensure. 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 can be cured. Failure to comply with CPE requirements and/or fraudulent reporting of CPE is basis for disciplinary action.

AUTHORITY: sections 326.271 and 326.310, RSMo Supp. 2009.* 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. *Original authority: 326.271, RSMo 2001, amended 2002 and 326.310, RSMo 2001.