Mo. Rev. Stat. § 313.940
A licensed operator shall contract annually with a certified public accountant to perform a financial audit of the licensed operator and the authorized internet website to ensure compliance with sections 313.900 to 313.955 and any rule governing sections 313.900 to 313.955. The licensed operator shall pay for the audit and submit, by March first of each year, the results of the audit to the commission.
(L. 2016 H.B. 1941 § 313.990)