628.002Purpose628.003Definitions628.005“Attest,” “attesting” and “attestation” defined628.009“Board” defined628.013“Certificate” defined628.014“Compilation” defined628.019“Live permit” defined628.023“Practice of public accounting” defined628.031“Report” defined628.033“State” defined628.0345Payment of child support: Submission of certain information by applicant; grounds for denial of certificate or permit; duty of Board628.0345Payment of child support: Submission of certain information by applicant; grounds for denial of certificate or permit; duty of Board628.035Creation; number and appointment of members628.045Qualifications of members628.055Reappointment of members628.075Nomination for appointment; filling of vacancy; appointment of representative of public by Governor628.085Removal of member628.090Officers and employees628.100Quorum628.105Offices628.110Salary of members; per diem allowance and travel expenses of members and employees628.120Regulations628.130Seal; records of proceedings; maintenance of and posting of certain information on website628.135Fiscal year628.140Deposit and use of money received by Board; delegation of authority concerning disciplinary action; deposit of fines; claim for attorney’s fees or costs of investigation628.160Regulations concerning professional conduct: Procedure for adoption; notice628.170Authority to establish certain committees by regulation628.190Qualifications of applicant for certificate of certified public accountant; issuance of provisional certificate628.200General requirements concerning education and work experience; regulations628.230Examination; regulations628.240Eligibility for examination of candidate who has not met requirement concerning work experience628.250Requirements for status as certified public accountant; related fees628.260Examination: Passage of sections; credit; regulations628.280Fee for examination; regulations628.290Conditions for use of designation “certified public accountant,” “C.P.A.” or “public accountant”; maintenance of list of certified public accountants by Board628.310Waiver of examination and waiver of requirements for education or work experience for person holding certificate as certified public accountant from other state or country; requirement for notification of changes to or issues relating to certification in other jurisdictions628.315Natural person licensed as certified public accountant or certified public accounting firm registered in another state: Practice privileges in this State; certificate, permit or registration not required; consent to certain conditions628.325Corporation or company for practice of public accounting: Organization; liability; ownership628.335Registration of partnership, corporation, limited-liability company or sole proprietorship: Grant or renewal of registration; activities for which registration is required; circumstances under which registration is not required628.340Registration as partnership of certified public accountants: Qualifications; application; determination; fees; authorized use of certain designations; notice to Board required of certain changes628.343Registration as corporation of certified public accountants: Qualifications; application; determination; fees; authorized use of certain designations; notice to Board required of certain changes628.345Registration as limited-liability company of certified public accountants: Qualifications; application; determination; fees; authorized use of certain designations; notice to Board required of certain changes628.370Annual registration of offices; fee; regulations628.375Registration of fictitious names; regulations628.380Permit to engage in practice of public accounting: Requirements; expiration; issuance and renewal; fee; retired or inactive status; regulations628.385Legislative findings628.386Adoption of regulations628.387Exemptions628.388Committee on Continuing Education628.390Grounds; penalties; private censure prohibited; orders imposing discipline deemed public records628.393Suspension of certificate or permit for failure to pay child support or comply with certain subpoenas or warrants; reinstatement of certificate or permit628.395Probation628.400Partnerships, corporations and limited-liability companies: Revocation or suspension of registration; sanctions; censure; additional grounds for disciplinary action628.410Initiation of proceedings; notice; subpoenas; hearings; decision628.415Disciplinary action by hearing officer or panel: Procedural requirements; powers and duties of officer or panel; appeal628.418Confidentiality of certain records of Board; exceptions628.420Issuance of new certificate, reissuance or modification of suspension of permit or modification of action or order after application and hearing628.420Issuance of new certificate, reissuance or modification of suspension of permit or modification of action or order after application and hearing; exception628.425Accountant’s report on financial statements: Requirements for persons who sign or authorize another to sign628.430Statement, record, schedule, working paper or memorandum made by accountant or natural person or certified public accounting firm granted practice privileges in course of professional service is property of accountant or natural person or certified public accounting firm; exception; limitations on sale, transfer or bequeathment628.435Attestations applicable to particular engagements: Compliance with professional standards for accounting and documentation; retention of documentation628.440Employees and assistants of accountants628.450Unlawful use of designation “certified public accountant” or “C.P.A.”628.460Unlawful use of designation “certified public accountant” or “C.P.A.” by partnership, corporation, limited-liability company or sole proprietorship628.470Unlawful use of designation “public accountant.”628.480Unlawful use of designation “public accountant” by partnership, corporation, limited-liability company or sole proprietorship628.490Unlawful use of designation or abbreviation likely to confuse public; use of “accountant,” “auditor” and “certified public accountant.”628.510Conditions under which affixing name to wording which indicates person is accountant or auditor or has certain expert knowledge is unlawful628.520Conditions under which affixing name of partnership, corporation, limited-liability company or sole proprietorship to wording which indicates partnership, corporation, limited-liability company or sole proprietorship is composed of accountants or auditors or persons with certain expertise is unlawful628.540Unlawful acts by person without permit or practice privileges or by partnership, corporation, limited-liability company or sole proprietorship without registration or practice privileges; exceptions628.550Unlawful use of title or designation which falsely indicates or implies existence of partnership, corporation or limited-liability company; misleading name prohibited628.560Prima facie evidence of violation628.570Order to cease and desist; injunctive relief; issuance without bond628.580Penalty; enforcement