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
Universal Citation: 20 MO Code of State Regs 2010-4.041
Current through Register Vol. 49, No. 6, March 15, 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.
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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