General Organization

PURPOSE: This rule complies with section 536.023(3), RSMo, which requires each agency to adopt as a rule a description of its operation and the methods and procedures where the public may obtain information or make submissions or requests. (1) The Missouri State Board of Accountancy is a unit of the Division of Professional Registration of the Department of Commerce and Insurance. (2) The board was created in 1909 by Senate Bill 112 passed by the 44th General Assembly. (3) The board consists of six (6) licensed certified public accountants and one (1) public member appointed by the governor and confirmed by the senate. Members are appointed to terms of five (5) years. The board annually elects from among its members a president, vice president, secretary, and treasurer. (4) The board is directed by Chapter 326, RSMo, to adopt rules for the application and enforcement of Chapter 326, RSMo. (5) The board has superintending control over the practice of accounting in Missouri and its primary duties consist of— (A) Examination and licensing of applicants; (B) Registration and licensing of certified public accounting firms; (C) The establishment and collection of fees, penalties, and all monies payable to the State Board of Accountancy Fund and the Missouri State Board of Accountancy Investigation Fund; (D) Review and investigation of complaints; (E) Disciplinary action including sanction of certificates, licenses, and permits of certified public accountants and certified public accounting firms who have been found to have violated the provisions of Chapter 326, RSMo; and (F) Protecting the public while maintaining the integrity of the profession. (6) The board shall hold regular meetings as determined by the board. The annual meeting of the board shall be held between May 1 and July 31 of each year. Four (4) voting members of the board shall constitute a quorum at any meeting. Information as to the dates and place of meetings can be obtained by contacting the Executive Director, PO Box 613, Jefferson City, MO 65102-0613, (573) 7510012 or www.pr.mo.gov/accountancy.asp. (7) The meetings of the board shall be conducted in accordance with the latest version of Robert’s Rules of Order, so far as it is compatible with the laws of Missouri governing this board or the board’s own resolutions as to its conduct. (8) Any person may contact the Missouri State Board of Accountancy, PO Box 613, Jefferson City, MO 65102-0613, (573) 7510012, or www.pr.mo.gov/accountancy.asp for information and application forms or to register a complaint involving the public accounting profession as provided in 20 CSR 2010-1.030. (9) 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. AUTHORITY: sections 326.256, 326.259.4, 326.262, 326.268.1, and 326.319, RSMo Supp. 2009.* This rule originally filed as 4 CSR 10-1.010. Original rule filed Sept. 13, 1978, effective Jan. 13, 1979. Amended: Filed Dec. 7, 1982, effective March 11, 1983. Amended: Filed Aug. 3, 1988, effective Nov. 24, 1988. Amended: Filed Nov. 13, 1992, effective June 7, 1993. Amended: Filed April 9, 1993, effective Oct. 10, 1993. Amended: Filed Feb. 1, 1996, effective July 30, 1996. Amended: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-1.010, effective Aug. 28, 2006. Amended: Filed April 3, 2006, effective Nov. 30, 2006. Amended: Filed Feb. 23, 2010, effective Aug. 30, 2010. Non-substantive change filed July 30, 2019, published Sept. 30, 2019. *Original authority: 326.256, RSMo 2001; amended 2002, 2008; 326.259, RSMo 2001; 326.262, RSMo 2001; 326.268, RSMo 2001; and 326.319, RSMo 2001.