Missouri Code of State Regulations
Title 20 - DEPARTMENT OF COMMERCE AND INSURANCE
Division 2010 - Missouri State Board of Accountancy
Chapter 2 - General Rules
Section 20 CSR 2010-2.075 - Reinstatement of License to Practice

Universal Citation: 20 MO Code of State Regs 2010-2.075

Current through Register Vol. 49, No. 18, September 16, 2024

PURPOSE: The proposed amendment requires the applicant to obtain necessary CPE prior to reinstatement and removes the option to allow the applicant to obtain the necessary CPE in the 60 days after reinstatement is issued.

(1) The board may reinstate the license of any licensee provided -

(A) That person submits evidence to the board, along with the reinstatement application and fee, that he or she has completed forty (40) hours of continuing professional education (CPE) during the twelve (12) months previous to making application for reinstatement of the license.

(2) In the event of application for reinstatement of a license to practice, wherein the license had been previously suspended or revoked by the board, the board may modify the earlier discipline by placing requirements or restrictions upon the reinstated license. Such modifications may include probation, preissuance reviews, and other such requirements as permitted by law and determined by the board.

(3) Continuing education courses required under sections (1) and (2) of this rule shall comply with the provisions of the current continuing education requirements as set forth in 20 CSR 2010-4.010 to 20 CSR 2010-4.041. The forty (40) hours required in subsection (1)(A) above shall include a minimum of two (2) hours taken in the area of ethics.

(4) An applicant for reinstatement who has been practicing public accounting in Missouri without a license shall not be reinstated until he or she pays all required fees and delinquent fees, which he or she has not paid previously, and fulfills the CPE requirement, for any periods during which he or she was practicing public accounting in Missouri.

(5) The provisions of this rule are declared severable. If any provision of this rule is held invalid by a court of competent jurisdiction, the remaining provisions of this rule shall remain in full force and effect, unless otherwise determined by a court of competent jurisdiction to be invalid.

*Original authority: 324.038, RSMo 2008; 326.262, RSMo 2001; 326.286, RSMo 2001, amended 2002; 326.310, RSMo 2001; and 326.316, RSMo 2001.

Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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