Missouri Revised Statutes
Chapter 326 - Accountants
Section 326.319 - Division to collect moneys — fund created — costs paid by respondent in proceedings, when — fees set by board.

Effective - 28 Aug 2001
326.319. Division to collect moneys — fund created — costs paid by respondent in proceedings, when — fees set by board. — 1. All moneys payable pursuant to the provisions of this chapter shall be collected by the division of professional registration who shall transmit them to the department of revenue for deposit in the state treasury to the credit of a fund to be known as the "State Board of Accountancy Fund" which is hereby created.
2. Notwithstanding the provisions of section 33.080 to the contrary, money in the fund shall not be transferred and placed to the credit of general revenue until the amount in the fund at the end of the biennium exceeds two times the amount of the appropriation from the board's funds for the preceding fiscal year or, if the board requires by rule certificate or permit renewal less frequently than yearly, then three times the appropriation from the board's funds for the preceding fiscal year. The amount, if any, in the fund which shall lapse is that amount in the fund which exceeds the appropriate multiple of the appropriations from the board's funds for the preceding fiscal year.
3. In any proceeding in which a remedy provided by subsection 1 or 2 of section 326.310 is imposed, the board may also require the respondent licensee to pay the costs of the proceeding if the board is a prevailing party or in settlement. The moneys shall be placed in the state treasury to the credit of the "Missouri State Board of Accountancy Investigation Fund", which is hereby created, to be used solely for investigations as provided in this chapter. The moneys shall not be considered in calculating amounts to be transferred to general revenue as provided in subsection 2 of this section. The fund shall be used solely for board investigations.
4. The board shall set the amount of the fees which this chapter authorizes and requires by rule pursuant to chapter 536. The fees shall be set at a level to produce revenue which shall not substantially exceed the cost and expense of administering this chapter.
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(L. 2001 H.B. 567)

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.