Missouri Code of State Regulations
Title 20 - DEPARTMENT OF COMMERCE AND INSURANCE
Division 2010 - Missouri State Board of Accountancy
Chapter 4 - Continuing Education Requirements
Section 20 CSR 2010-4.041 - Continuing Professional Education (CPE) Exceptions and Waivers

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

PURPOSE: This rule sets forth the exemptions from continuing professional education (CPE) requirements in certain circumstances.

PURPOSE: This amendment clarifies the exceptions and waivers of CPE.

(1) Exceptions.

(A) A licensee who is not practicing public accounting in any setting may be granted an inactive license at the discretion of the board and be exempted from the continuing professional education (CPE) requirements by the board.

(B) The board may make exceptions to the requirements for CPE for reasons of individual hardship including health, military service, foreign residence, or other good cause.

(C) Applicants or licensees requesting a waiver of CPE requirements shall do so in writing and shall provide documentation supporting the request if required by the board.

*Original authority: 326.271, RSMo 2001, amended 2002.

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