Mo. Code Regs. Ann. tit. 20, § 2010-4.041
Continuing Professional Education (CPE) Exceptions and Waivers
Effective Aug 30, 2010section 326.271, RSMo Supp. 2009.* This rule originally filed as 4 CSR 10- 4.041. Original rule filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-4.041, effective Aug. 28, 2006. Amended: Filed Feb. 23, 2010, effective Aug. 30, 2010Missouri State Board of Accountancy
PURPOSE: This rule sets forth the exemptions from continuing professional education (CPE) requirements in certain circumstances.
(1) Exceptions.
- (A) A licensee who received a license after August 28, 2001, and who is not practicing public accounting in any setting may be granted an inactive license at the discretion of the board and be exempted from the continuing professional education (CPE) requirement by the board.
- (B) The board may in particular cases make exceptions to the requirements set out in 20 CSR 2010-4.010 for reasons of individual hardship including health, military service, foreign residence, or other good cause.
- (C) Applicants requesting a waiver of CPE requirements shall do so in writing and shall provide documentation supporting the request if required by the board.
AUTHORITY: section 326.271, RSMo Supp. 2009.* This rule originally filed as 4 CSR 10- 4.041. Original rule filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-4.041, effective Aug. 28, 2006. Amended: Filed Feb. 23, 2010, effective Aug. 30, 2010.
*Original authority: 326.271, RSMo 2001, amended 2002.