Missouri Revised Statutes
Chapter 326 - Accountants
Section 326.307 - Use of certain titles, prima facie evidence that persons hold themselves out as accountants.

Effective - 28 Aug 2017, 2 histories
326.307. Use of certain titles, prima facie evidence that persons hold themselves out as accountants. — The display or uttering by a person of a card, sign, advertisement or other printed, engraved or written instrument or device, printed or through electronic media, bearing a person's name in conjunction with the words "certified public accountant" or any abbreviation thereof, or "public accountant" or any abbreviation thereof, shall be prima facie evidence in any action brought pursuant to section 326.298 that the person whose name is so displayed caused or procured the display or uttering of such card, sign, advertisement or other printed, engraved or written instrument or device and that such person is holding himself or herself out to be a certified public accountant or a public accountant holding a license. In any such action evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct.
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(L. 2001 H.B. 567, A.L. 2017 S.B. 395)

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.