Requirements for Licensure through Reciprocity

PURPOSE: This rule clarifies the requirements for licensure of outof-state applicants who are relocating to Missouri. (1) The board may issue a license to applicants who have a current certificate or license in another state or have a current foreign certificate or license that is acceptable to the board, and shall meet the following conditions: (A) Meets the eligibility requirements to sit for the Uniform Certified Public Accountant (CPA) examination as prescribed in 20 CSR 2010-2.041; (B) Has passed the Uniform CPA examination; (C) Has successfully completed a written examination in AND INSURANCE professional ethics acceptable to the board as prescribed in 20 CSR 2010-2.061(6); (D) Has met the experience requirements as prescribed in 20 CSR 2010-2.061. (2) The board may issue a license to an out-of-state applicant who— (A) Has had four (4) years of experience, as a licensed certified public accountant, of the type described in subdivision 326.280.1(6), RSMo within the ten (10) years immediately preceding the application; (B) Has passed the Uniform CPA examination; (C) Has successfully completed a written examination in professional ethics acceptable to the board as prescribed in 20 CSR 2010-2.061(6); (D) Has met the continuing education requirements in the state of licensure; and (E) Has a minimum of a bachelor’s degree from an accredited college or university. (3) If the applicant for licensure sat and passed the examination in another state but is not a current certificate or license holder in that state, he or she shall meet the requirements as prescribed in section (1) of this rule and will be required to submit all information on forms provided by the board and pay the initial reciprocity fee. (4) Upon establishment of residency in Missouri, out-of-state applicants who will be practicing public accounting in this state shall apply for a license through reciprocity within sixty (60) days of entering the state and such applicants may practice public accounting in this state during the pendency of this application. AUTHORITY: section 326.262, RSMo 2016.* Original rule filed April 3, 2006, effective Nov. 30, 2006. Amended: Filed Feb. 23, 2010, effective Aug. 30, 2010. Amended: Filed March 9, 2020, effective Sept. 30, 2020. Amended: Filed July 12, 2022, effective Jan. 30, 2023. *Original authority: 326.262, RSMo 2001.