Missouri Revised Statutes
Chapter 326 - Accountants
Section 326.277 - Eligibility for examination, requirements.

Effective - 28 Aug 2020, 2 histories
326.277. Eligibility for examination, requirements. — 1. Prior to June 30, 2021, for an applicant to be eligible to apply for the examination, the applicant shall fulfill the education requirements of subdivision (4) of subsection 1 of section 326.280.
2. On or after June 30, 2021, for an applicant to be eligible to apply for the examination, the applicant shall:
(1) Provide proof that the applicant has completed at least one hundred twenty semester hours of college education at an accredited college or university recognized by the board, with an accounting concentration or equivalent as determined by the board by rule;
(2) Be at least eighteen years of age; and
(3) Be of good moral character.
­­--------
(L. 2001 H.B. 567, A.L. 2020 H.B. 2046)

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title XXII - Occupations and Professions

Chapter 326 - Accountants

Section 326.250 - Citation of law.

Section 326.253 - Policy statement, purpose clause.

Section 326.256 - Definitions.

Section 326.259 - Missouri state board of accountancy established, appointment, members, qualifications, terms, removal.

Section 326.262 - Rulemaking authority — office maintained in Jefferson City.

Section 326.265 - Officers elected by board, employment of legal counsel and personnel — continuing education committee, duties.

Section 326.268 - Meetings — examination of applicants, content, fees — compensation of board members.

Section 326.271 - Rulemaking authority, conduct of matters and continuing education.

Section 326.274 - Investigation of complaints by board.

Section 326.277 - Eligibility for examination, requirements.

Section 326.280 - License issued, when — reexamination and fees — temporary license issued, when.

Section 326.283 - Reciprocity for out-of-state accountants — licensee of this state committing act in another state, effect.

Section 326.286 - Issuance and renewal of licenses, when, term — license holder by foreign authority, state license issued, when.

Section 326.289 - Issuance and renewal of permits, procedure.

Section 326.292 - Issuance of reports on financial statements, license required — use of CPA or CA title, when — violations, penalty.

Section 326.295 - Confidential information, peer review — immunity from civil liability, when.

Section 326.298 - Acts which may be enjoined by court — venue.

Section 326.304 - Attorney general or other legal counsel to represent board in certain proceedings.

Section 326.307 - Use of certain titles, prima facie evidence that persons hold themselves out as accountants.

Section 326.310 - Refusal to issue license or permit, grounds for refusal — complaint filed with administrative hearing commission, when, procedure — disciplinary actions authorized by board.

Section 326.316 - Issuance of new license after revocation, when.

Section 326.319 - Division to collect moneys — fund created — costs paid by respondent in proceedings, when — fees set by board.

Section 326.322 - Client confidentiality rules.

Section 326.325 - Work product, property of licensee — consent of client necessary for disclosure.

Section 326.328 - Secretary of state to act as applicant's agent, when.

Section 326.331 - Severability clause.