Chapter 326 - Accountants

Chapter 326 - Accountants

Section 326.250 Citation of law.
Section 326.253 Policy statement, purpose clause.
Section 326.256 Definitions.
Section 326.259 Missouri state board of accountancy established, appointment, members, qualifications, terms, removal.
Section 326.262 Rulemaking authority — office maintained in Jefferson City.
Section 326.265 Officers elected by board, employment of legal counsel and personnel — continuing education committee, duties.
Section 326.268 Meetings — examination of applicants, content, fees — compensation of board members.
Section 326.271 Rulemaking authority, conduct of matters and continuing education.
Section 326.274 Investigation of complaints by board.
Section 326.277 Eligibility for examination, education requirements.
Section 326.280 License issued, when — reexamination and fees — temporary license issued, when.
Section 326.283 Reciprocity for out-of-state accountants — licensee of this state committing act in another state, effect.
Section 326.286 Issuance and renewal of licenses, when, term — license holder by foreign authority, state license issued, when.
Section 326.289 Issuance and renewal of permits, procedure.
Section 326.292 Issuance of reports on financial statements, license required — use of CPA or CA title, when — violations, penalty.
Section 326.295 Confidential information, peer review — immunity from civil liability, when.
Section 326.298 Acts which may be enjoined by court — venue.
Section 326.304 Attorney general or other legal counsel to represent board in certain proceedings.
Section 326.307 Use of certain titles, prima facie evidence that persons hold themselves out as accountants.
Section 326.310 Refusal to issue license or permit, grounds for refusal — complaint filed with administrative hearing commission, when, procedure — disciplinary actions authorized by board.
Section 326.316 Issuance of new license after revocation, when.
Section 326.319 Division to collect moneys — fund created — costs paid by respondent in proceedings, when — fees set by board.
Section 326.322 Client confidentiality rules.
Section 326.325 Work product, property of licensee — consent of client necessary for disclosure.
Section 326.328 Secretary of state to act as applicant's agent, when.
Section 326.331 Severability clause.

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