Continuing Professional Education (CPE) Exceptions and Waivers

PURPOSE: This rule sets forth the exemptions from continuing professional education (CPE) requirements in certain circumstances. (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. AUTHORITY: section 326.271, RSMo 2016.* This rule originally filed as 4 CSR 10-4.041. Original rule filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-4.041, effective Aug. 28, 2006. Amended: Filed Feb. 23, 2010, effective Aug. 30, 2010. Amended: Filed May 20, 2019, effective Dec. 30, 2019. *Original authority: 326.271, RSMo 2001, amended 2002.