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 2010-2.135 - Requirements for Applicants for the Examination Who Expect to Satisfy the Educational Requirements Within Sixty Days After the Examination

Current through Register Vol. 49, No. 6, March 15, 2024

PURPOSE: This rule specifies the procedure an applicant must follow to demonstrate that he or she reasonably expects to satisfy the educational requirements of section 326.280.1(4), RSMo.

(1) An applicant for examination under the provisions of section 326.280.5, RSMo who expects to satisfy the educational requirements of section 326.280.1, RSMo within sixty (60) days after the date of the examination shall submit with the application a certified copy of his or her transcript(s) listing all courses completed.

(2) The applicant shall submit a certificate of enrollment which must be signed by the candidate under oath and notarized or bear the school seal and the signature of the dean, registrar or department head of the college or university in which he or she is enrolled. This certificate of enrollment shall list all accounting and business courses the applicant currently is taking and state the anticipated date the courses will be completed, the degree the applicant will be awarded and the date the degree will be conferred. It shall be the applicant's responsibility to submit a certified copy of his or her final transcript as evidence that the applicant satisfies the educational requirements.

(3) No licenses shall be issued and no grades for any part of the examination shall be issued to any applicant unless the educational requirement, in fact, is met within the sixty (60)day period.

(4) An applicant for the Uniform CPA Examination who is currently enrolled in college and who will complete all courses and graduation requirements no later than sixty (60) days following the examination, may be permitted to take the examination. In order to determine eligibility, the information required by this rule must be completed and submitted with all transcript(s) at least thirty (30) days prior to the examination.

(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: 326.262, RSMo 2001; 326.268, RSMo 2001; and 326.280, RSMo 2001, amended 2002.

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