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 2010-2.200 - Use of the Title Certified Public Accountant and Display of CPA Licenses

(1) If the holder of a certificate as a certified public accountant (CPA) does not hold a current license to practice issued under prior law and he or she is engaged either full- or part-time in performing or offering to perform for the public one (1) or more types of services involving the use of accounting, auditing or bookkeeping skills, one (1) or more types of management advisory or consulting services, the preparation of tax returns, the furnishing of advice on tax matters, or any similar occupation, then he or she shall not use the title certified public accountant or C PA in any manner except in a resume or qualifications prepared in connection with an application for employment.

(2) If the holder of a certificate as a C PA does not hold a current license to practice issued under section 326.286, RSMo and if he or she is engaged either full- or part-time in performing or offering to perform for the public one (1) or more types of services involving the use of accounting, auditing or bookkeeping skills, one (1) or more types of management advisory or consulting services, the preparation of tax returns, the furnishing of advice on tax matters, or any similar occupation, then he or she shall not display his or her certificate.

(3) 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.