Mo. Code Regs. Ann. tit. 20, § 2010-4.031
Continuing Professional Education (CPE) Documentation
Effective Dec 30, 2019section 326.271, RSMo 2016, and section 326.310, RSMo Supp. 2019.* 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. *Original authority: 326.271, RSMo 2001, amended 2002 and 326.310, RSMo 2001, amended 2017Missouri State Board of Accountancy
PURPOSE: This rule sets forth the record requirements for documenting the required continuing professional education (CPE).
(1) Continuing Professional Education (CPE) Records.
- (A) All licensees must maintain documentation demonstrating compliance in meeting their CPE requirements.
- (B) Acceptable documentation requirements are set forth in the Statement on Standards for Continuing Professional Education
(CPE) Programs in rule 20 CSR 2010-4.020.
- (C) Responsibility for documenting the acceptability of the program and the validity of the credits rests with the applicant or license holder who should retain such documentation for a period of five (5) calendar years. AND INSURANCE
- (D) The board may verify the CPE reported by applicants for licensure and licensees. 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.
(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. 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 obtain qualifying CPE hours; and
- 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.
- (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. 2019.* 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. *Original authority: 326.271, RSMo 2001, amended 2002 and 326.310, RSMo 2001, amended 2017.