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 2010-2.100 - Foreign Corporations
Universal Citation: 20 MO Code of State Regs 2010-2.100
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This rule clarifies the statutes pertaining to foreign corporations practicing public accounting in Missouri.
(1) A foreign professional corporation which meets the definition of section 356.021(2), RSMo, may apply for a CPA firm permit.
(2) Applicants for a firm permit as a foreign professional corporation shall provide to the board-
(A) A completed application for a CPA firm
permit with all required fees;
(B)
A copy of the most recent articles of incorporation (or amendment) on file with
the secretary of state of the applicant's home state which states the applicant
is a professional corporation;
(C)
The certificate of corporation issued by the secretary of state from the
applicant's home state which demonstrates the business is eligible to practice
as a professional corporation; and
(D) Any additional information or
documentation as the board may request.
(3) Within thirty (30) days of issuance of the permit, the firm shall provide the board with verification that the firm is registered with the Missouri secretary of state's office.
(4) General business corporations are not eligible for a CPA firm permit.
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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