Mo. Rev. Stat. ch. 326 – Accountants | Midpage326.250Citation of law326.253Policy statement, purpose clause326.256Definitions326.257Criminal background check, fingerprint submission326.259Missouri state board of accountancy established, appointment, members, qualifications, terms, removal326.262Rulemaking authority — office maintained in Jefferson City326.265Officers elected by board, employment of legal counsel and personnel — continuing education committee, duties326.268Meetings — examination of applicants, content, fees — compensation of board members326.271Rulemaking authority, conduct of matters and continuing education326.274Investigation of complaints by board326.277Eligibility for examination, requirements326.280License issued, when — reexamination and fees — temporary license issued, when326.283Reciprocity for out-of-state accountants — licensee of this state committing act in another state, effect326.286Issuance and renewal of licenses, when, term — license holder by foreign authority, state license issued, when326.289Issuance and renewal of permits, procedure326.292Issuance of reports on financial statements, license required — use of CPA or CA title, when — violations, penalty326.295Confidential information, peer review — immunity from civil liability, when326.298Acts which may be enjoined by court — venue326.304Attorney general or other legal counsel to represent board in certain proceedings326.307Use of certain titles, prima facie evidence that persons hold themselves out as accountants326.310Refusal to issue license or permit, grounds for refusal — complaint filed with administrative hearing commission, when, procedure — disciplinary actions authorized by board326.316Issuance of new license after revocation, when326.319Division to collect moneys — fund created — costs paid by respondent in proceedings, when — fees set by board326.322Client confidentiality rules326.325Work product, property of licensee — consent of client necessary for disclosure326.328Secretary of state to act as applicant's agent, when326.331Severability clause