Applications for Examination

PURPOSE: This rule provides the applicant with necessary information regarding the actual procedures relating to the applications for the certified public accountant examination. (1) Persons desiring to take the examination shall apply on forms provided by the board and obtainable from the firm which administers the examination for the board, CPA Examination Services (CPAES). The forms are available online at www.nasba. org or by calling CPA Examination Services at 800-CPA-EXAM or 615-880-4250. Different application forms are provided for initial examination and reexamination candidates. (2) Initial applications must be completed by candidates who: (A) Have never taken the examination; (B) Have previously taken the examination as candidates in another state but who have not earned credit; (C) Have previously taken the examination as candidates of another state and wish to transfer credit to this state; or (D) Have previously applied as candidates of this state and were found eligible but who have not yet taken the examination. (3) Applicants transferring credit(s) from another jurisdiction into Missouri are responsible for completing the Authorization for Transfer of the Uniform CPA Examination Grades form. The form must be completed and submitted to CPAES. This form may be obtained online at www.nasba.org or by calling CPA Examination Services at 800-CPA-EXAM or 615-880-4250. (4) A candidate who has been found qualified to take the examination and fails to pass the examination shall remain qualified to apply for reexamination if the candidate in the meantime has not committed an act which is grounds to refuse to issue a license under section 326.310, RSMo. Only those candidates who have taken at least one (1) part of the examination as a Missouri candidate may apply using a reexamination form. Applicants wishing to apply for reexamination must call 1-800-CPA-Exam or register online at www.nasba.org and pay the appropriate fee. (5) Items which constitute a complete initial application are: a completed and notarized application form, the appropriate fee, one (1) recent two-inch by two-inch (2" × 2") passport-type photograph of the applicant, official transcripts from each institution at which original credit towards the educational requirements was earned, completed certificate of enrollment, if applicable and authorization for transfer form if required by section (3) above. The applicant is responsible for insuring that transcripts are received by CPAES at least thirty (30) days before the examination or the application will be considered incomplete. (6) Applicants who are applying for examination under the provisions of section 326.280, RSMo, and who expect to satisfy the educational requirements within sixty (60) days after the examination also must submit a certificate of enrollment as required by 20 CSR 2010-2.135. The applicant is responsible for insuring that the certificate of enrollment is received by CPAES at least thirty (30) days before the date of the examination or the application will be considered incomplete. (7) In accordance with the provisions of the Americans with Disabilities Act, examination administration modifications are available for applicants who qualify. Such applicants must obtain an official modification form from CPAES. Applicants must complete and submit this form each time they apply for the examination and require special modifications. The completed form must be returned to CPAES with all required documentation. This form may be obtained online at www.nasba.org or by calling CPAES at 800-CPA-EXAM or 615-880-4250. (8) To assist the board in evaluating the educational qualifications of applicants who have degrees from colleges or universities outside the United States of America, these applicants shall have their educational qualifications and transcripts evaluated by a qualified evaluator which has been approved in advance by the board. Names and application forms of approved evaluators may be obtained online at www.nasba.org or by calling CPAES at 800-CPA-EXAM or 615-880-4250. The applicant shall be responsible for paying any fees charged by the evaluator. The applicant is responsible for insuring that, at least thirty (30) days before the date of the examination, the evaluator’s report detailing the evaluator’s findings is received by CPAES or the application will be considered incomplete. (9) Reference to books, or other matter, by a candidate during the examination or exchange of information with other persons shall be considered fraud or deceit and shall be grounds for the board to refuse to issue a license under section 326.310, RSMo. (10) 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 326.262, 326.268, and 326.286, RSMo Supp. 2009.* This rule originally filed as 4 CSR 10-2.130. Original rule filed Sept. 13, 1978, effective Jan. 13, 1979. Amended: Filed Dec. 7, 1982, effective March 11, 1983. Amended: Filed March 14, 1984, effective July 12, 1984. Amended: Filed Feb. 5, 1990, effective June 28, 1990. Amended: Filed June 10, 1998, effective Dec. 30, 1998. Amended: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-2.130, effective Aug. 28, 2006. Rescinded and readopted: Filed April 3, 2006, effective Nov. 30, 2006. Amended: Filed Feb. 23, 2010, effective Aug. 30, 2010. *Original authority: 326.262, RSMo 2001; 326.268, RSMo 2001; and 326.286, RSMo 2001, amended 2002.