reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 324 - Occupations and Professions General Provisions › Section 324.1126 - Expiration of license, when — renewal — licensee responsible for good conduct of employees.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 324
• Effective - 28 Aug 2010, 2 histories
324.1126. Expiration of license, when — renewal — licensee responsible for good conduct of employees. —
1. Any license issued under sections 324.1100 to 324.1148 shall be valid for two years. An application for renewal of such license shall be mailed to every person to whom a license was issued or renewed during the current licensing period. The applicant shall complete the application and return it to the board by the renewal date with a renewal fee in an amount to be set by the board and with evidence of continuing education under section 324.1122. Any licensee who practices during the time the license has expired shall be considered to be engaged in prohibited acts under section 324.1104 and shall be subject to the penalties provided for violation of the provisions of sections 324.1100 to 324.1148. If a person is otherwise eligible to renew the person's certification or license, the person may renew an expired certification or license within two years from the date of expiration. To renew such expired certification or license, the person shall submit an application for renewal, pay the renewal fee, pay a delinquent renewal fee as established by the board, and present evidence, in the form prescribed by the board, of having completed the continuing education requirements for renewal specified in section 324.1122. Upon a finding of extenuating circumstances, the commission may waive the payment of the delinquent fee. If a person has failed to renew the person's license within two years of its expiration, the license shall be void. A new photograph shall be submitted with the application for renewal only if the photograph on file with the board has been on file for more than two years.
2. A licensee shall at all times be legally responsible for the good conduct of each of the licensee's employees or agents while engaged in the business of the licensee and the licensee is legally responsible for any acts committed by such licensee's employees or agents which are in violation of sections 324.1100 to 324.1148. A person receiving an agency license shall directly manage the agency and employees.
3. A license issued under sections 324.1100 to 324.1148 shall not be assignable.
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(L. 2007 H.B. 780 merged with S.B. 308, A.L. 2010 H.B. 2226, et al.)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 324 - Occupations and Professions General Provisions › Section 324.1128 - Information regarding criminal offenses, licensee to divulge as required by law — prohibited acts.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 324
• Effective - 28 Aug 2011, 3 histories
324.1128. Information regarding criminal offenses, licensee to divulge as required by law — prohibited acts. —
1. Any licensee may divulge to the board, any law enforcement officer, prosecuting attorney, or such person's representative any information such person may acquire about any criminal offense. The licensee shall not divulge to any other person, except as required by law, any other information acquired by the licensee at the direction of his or her employer or client for whom the information was obtained. A licensee may instruct his or her client to divulge any information to the board, any law enforcement officer, prosecuting attorney, or other such person's representative related to a criminal offense if the client is the victim of the criminal offense.
2. No licensee officer, director, partner, associate, or employee thereof shall:
(1) Knowingly make any false report to his or her employer or client for whom information was being obtained;
(2) Cause any written report to be submitted to a client except by the licensee, and the person submitting the report shall exercise diligence in ascertaining whether or not the facts and information in such report are true and correct;
(3) Use a title, wear a uniform, use an insignia or an identification card, or make any statement with the intent to give an impression that such person is connected in any way with the federal government, a state government, or any political subdivision of a state government;
(4) Appear as an assignee party in any proceeding involving claim and delivery, replevin or other possessory action, action to foreclose a chattel mortgage, mechanic's lien, materialman's lien, or any other lien;
(5) Manufacture false evidence;
(6) Allow anyone other than the individual licensed pursuant to the provisions of sections 324.1100 to 324.1148 or otherwise authorized by such sections to conduct an investigation;
(7) Assign or transfer a license issued pursuant to section 324.1100 to 324.1148; or
(8) Create any video recording of an individual in their domicile without the individual's permission. Furthermore, if such video recording is made, it shall not be admissible as evidence in any civil proceeding, except in a proceeding against such licensee officer, director, partner, associate, or employee.
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(L. 2007 H.B. 780 merged with S.B. 308, A.L. 2010 H.B. 2226, et al., A.L. 2011 H.B. 464)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 324 - Occupations and Professions General Provisions › Section 324.1130 - Records to be maintained — required filings.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 324
• Effective - 28 Aug 2011, 2 histories
324.1130. Records to be maintained — required filings. —
Each licensee shall maintain a record containing such information relative to the licensee's employees as may be prescribed by the board. Such licensee shall file with the board the complete address of the location of the licensee's principal place of business. The board may require the filing of other information for the purpose of identifying such principal place of business.
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(L. 2007 H.B. 780 merged with S.B. 308, A.L. 2011 H.B. 464)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 324 - Occupations and Professions General Provisions › Section 324.1132 - Advertising requirements.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 324
• Effective - 28 Aug 2011, 3 histories
324.1132. Advertising requirements. —
Every advertisement by a licensee soliciting or advertising business shall contain the licensee's name, city, and state as it appears in the records of the board. No individual or business can advertise as a private investigator, private detective, private investigator agency, private fire investigator, or private fire investigator agency without including their individual or agency license number in the advertisement. A licensee shall not advertise or conduct business from any Missouri address other than that shown on the records of the board as the licensee's principal place of business unless the licensee has received an additional agency license for such location after compliance with the provisions of sections 324.1100 to 324.1148 and such additional requirements necessary for the protection of the public as the board may prescribe by regulation. A licensee shall notify the board in writing within ten days after closing or changing the location of a branch office. The fee for the additional license shall be determined by the board.
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(L. 2007 H.B. 780 merged with S.B. 308, A.L. 2010 H.B. 2226, et al., A.L. 2011 H.B. 464)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 324 - Occupations and Professions General Provisions › Section 324.1138 - Rulemaking authority.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 324
• Effective - 28 Aug 2011, 2 histories
324.1138. Rulemaking authority. —
1. The board shall adopt such rules and regulations as may be necessary to carry out the provisions of sections 324.1100 to 324.1148.
2. The board may establish by rule requirements for a dual license to be issued to individuals who qualify separately for both a private investigator and private fire investigator licensure.
3. The board may establish by rule a code of conduct.
4. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in sections 324.1100 to 324.1148 shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly under chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2007, shall be invalid and void.
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(L. 2007 H.B. 780 merged with S.B. 308, A.L. 2011 H.B. 464)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 324 - Occupations and Professions General Provisions › Section 324.1142 - Falsification of required information, penalties.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 324
• Effective - 01 Jan 2017, 2 histories, see footnote
324.1142. Falsification of required information, penalties. —
Any person who knowingly falsifies the fingerprints or photographs or other information required to be submitted under sections 324.1100 to 324.1148 is guilty of a class E felony; and any person who violates any of the other provisions of sections 324.1100 to 324.1148 is guilty of a class A misdemeanor.
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(L. 2007 H.B. 780 merged with S.B. 308, A.L. 2014 S.B. 491)
Effective 1-01-17
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 324 - Occupations and Professions General Provisions › Section 324.1144 - Reciprocity.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 324
• Effective - 28 Aug 2011, 2 histories
324.1144. Reciprocity. —
The board may negotiate and enter into reciprocal agreements with appropriate officials in other states to permit licensed private investigators, fire investigators, private investigator agencies, and private fire investigator agencies who meet or exceed the qualifications established in sections 324.1100 to 324.1148 to operate across state lines under mutually acceptable terms.
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(L. 2007 H.B. 780 merged with S.B. 308, A.L. 2011 H.B. 464)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 324 - Occupations and Professions General Provisions › Section 324.1146 - Licensure of law enforcement officers, qualifications.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 324
• Effective - 28 Aug 2007
324.1146. Licensure of law enforcement officers, qualifications. —
Law enforcement officers who perform private investigations shall be licensed under this chapter subject to the following qualifications and limitations:
(1) The board may waive testing for law enforcement officers currently certified under existing peace officer standards and training requirements under chapter 590;
(2) Law enforcement officers shall pay the appropriate licensing fees;
(3) Law enforcement officers shall assume individual liability for their actions while performing private investigations, complying with any insurance or bonding requirements imposed under sections 324.1100 to 324.1148;
(4) Law enforcement officers shall not utilize their official capacity in the course of a private investigation, including but not limited to:
(a) Accessing information intended only for police officials. Law enforcement officers shall comply with the legal limits on access to the information of private citizens;
(b) Utilizing any official item, such as a uniform, badge, or vehicle, while performing a private investigation. Law enforcement officers shall provide their own equipment;
(c) Utilizing law enforcement officer arrest and use of force standards. Law enforcement officers shall use private citizen arrest and use of force standards while operating as a private investigator;
(5) Law enforcement officers shall produce evidence of training and experience concerning the legal limits imposed on private investigations or pass a test on such subject produced by the board; and
(6) The provisions of sections 324.1100 to 324.1148 shall not apply to law enforcement officers who provide only private security services and not private investigator services.
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(L. 2007 H.B. 780 merged with S.B. 308)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 324 - Occupations and Professions General Provisions › Section 324.1147 - Civil and criminal liability, no immunity, when.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 324
• Effective - 28 Aug 2010
324.1147. Civil and criminal liability, no immunity, when. —
The provisions of sections 324.1100 to 324.1148 shall not be construed to release any person from civil liability or criminal prosecution under any other law of this state.
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(L. 2010 H.B. 2226, et al.)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 324 - Occupations and Professions General Provisions › Section 324.1148 - Violations, penalty.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 324
• Effective - 01 Jan 2017, 2 histories, see footnote
324.1148. Violations, penalty. —
Any person who violates sections 324.1100 to 324.1148 is guilty of a class A misdemeanor. Any second or subsequent violation of sections 324.1100 to 324.1148 is a class E felony.
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(L. 2007 H.B. 780 merged with S.B. 308, A.L. 2014 S.B. 491)
Effective 1-01-17
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 325 - Public Adjusters and Adjuster Solicitors › Section 325.010 - Definitions.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 325
• Effective - 28 Aug 2008
325.010. Definitions. —
As used in sections 325.010 to 325.055, unless the context clearly requires another meaning, the following words and phrases mean:
(1)
"Director"
, the director of the department of commerce and insurance;
(2)
"Public adjuster"
, any person, partnership, association or corporation engaging in the adjustment or settlement of claims for losses or damages arising out of policies of fire or allied lines of insurances; but does not include persons, partnerships, associations or corporations engaged in the adjustment or settlement of claims for losses or damages arising out of other types of policies for casualty insurance; and does not include attorneys at law; and does not include an agent or employee of an issuer of policies of insurance against loss or damage by fire or allied casualty; nor to an insurance broker acting as an adjuster without compensation for a client for whom he is acting as broker;
(3)
"Public adjuster solicitor"
, any person, other than clerical employees, employed by a public adjuster who solicits or aids in securing any contract for adjustment for a public adjuster, or who acts for or with a public adjuster in making settlements or adjustments of claims.
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(L. 1973 S.B. 28 § 1, A.L. 2008 S.B. 788)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 325 - Public Adjusters and Adjuster Solicitors › Section 325.015 - License required.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 325
• Effective - 28 Aug 1973
325.015. License required. —
No person, partnership, association or corporation shall, directly or indirectly, act as a public adjuster or public adjuster solicitor within this state, or receive for or because of services rendered in the adjustment of any claim or claims for loss or damage by fire or other casualty within the provisions of fire or allied insurance policies any money or commission or other thing of value, without first securing a license to act as a public adjuster or public adjuster solicitor from the director as hereinafter prescribed. No such license shall permit the holder thereof to engage in the practice of law or to conduct law business as defined in section 484.010.
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(L. 1973 S.B. 28 § 2)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 325 - Public Adjusters and Adjuster Solicitors › Section 325.020 - Application for license, contents of — bond.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 325
• Effective - 28 Aug 1973
325.020. Application for license, contents of — bond. —
1. Any person, partnership, association or corporation desiring to be licensed as a public adjuster or public adjuster solicitor shall submit an application therefor to the director upon forms adopted by the director, and shall file corporate surety bond in the amount of ten thousand dollars and for each employee engaged as a public adjuster or solicitor a separate corporate surety bond in the amount of one thousand dollars; said bonds shall be conditioned upon a satisfactory accounting of any funds received in settlement of losses or claims for holders of insurance policies within the provisions of sections 325.010 to 325.055; provided, however, that the aggregate liability of the surety for all breaches of the conditions of the bond shall, in no event, exceed the sum of such bond. The surety on the bond shall have the right to cancel such bond upon giving thirty days' notice to the director and thereafter shall be relieved of liability for any breach of condition occurring after the effective date of said cancellation.
2. Each application shall be signed and verified under oath by the applicant, shall contain the name and address of the applicant and the address of the place where the applicant will conduct an adjusting business, whether any adjuster's license has previously been issued to the applicant, the applicant's occupation or business for the five years next preceding the date of the application, including names and addresses of employers within this period, and such other information as the director may require to enable him to determine the experience, education and training of the applicant to engage in this type of business.
3. If the applicant is a partnership, association or corporation, the application shall contain the above information for each partner, member, officer or director as may be applicable. The license issued shall entitle only those persons named in the application to engage in the adjusting business.
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(L. 1973 S.B. 28 § 3)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 325 - Public Adjusters and Adjuster Solicitors › Section 325.025 - Application fee — annual renewal fee, failure to pay, license terminates — supplemental application.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 325
• Effective - 28 Aug 1990
325.025. Application fee — annual renewal fee, failure to pay, license terminates — supplemental application. —
1. Each applicant shall pay an initial application fee of one hundred dollars for each individual who will act as a public adjuster or public adjuster solicitor. Each license issued shall be renewed annually on the anniversary date of issuance and continue in effect until refused, revoked or suspended by the director in accordance with section 325.035; except that if the annual renewal fee for the license is not paid on or before the anniversary date the license terminates.
2. The annual renewal fee for a public adjuster's or public adjuster solicitor's license if fifty dollars for each license.
3. Supplemental applications may be made for others becoming associated with or employed by a licensee upon the payment of the proper additional fee or fees and the filing of a completed application.
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(L. 1973 S.B. 28 § 4, A.L. 1990 H.B. 1739)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 325 - Public Adjusters and Adjuster Solicitors › Section 325.030 - License issued, when — titles — license refused, when.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 325
• Effective - 28 Aug 1973
325.030. License issued, when — titles — license refused, when. —
1. The director shall issue the proper license when the requirements of sections 325.010 to 325.055 have been met, and a person receiving the license shall thereafter be known and styled a "licensed public adjuster", or "licensed public adjuster solicitor", as the case may be.
2. The director shall require an applicant to submit to a written examination to determine his qualifications to engage in the adjustment business.
3. Notwithstanding subsection 1, the director shall not issue a license to any person who has been convicted of a felony or other crime involving fraudulent or dishonest practices; and shall have the power to revoke, suspend or refuse a license as hereinafter provided.
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(L. 1973 S.B. 28 § 5)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 325 - Public Adjusters and Adjuster Solicitors › Section 325.035 - Refusal to license, revocation or suspension, grounds for.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 325
• Effective - 28 Aug 1991
325.035. Refusal to license, revocation or suspension, grounds for. —
1. Whenever the director shall be satisfied that an applicant for a license does not have the necessary qualifications to engage in the public adjustment business, or when he shall be satisfied that a holder of such license has engaged in false, fraudulent or misleading business practices, the director may refuse to issue the license or may revoke or suspend the license. Such refusal, revocation or suspension shall be accomplished pursuant to the provisions of chapter 621 and shall be based on one or more of the following grounds:
(1) A violation of any provision of chapter 325; or
(2) Any ground under subdivisions (2) to (12) of subsection 1 of section 375.141.
2. The director may suspend the license of any holder thereof for such period as he may determine proper or revoke such license if as a result of his disciplinary hearing he deems such action to be necessary as being in the public interest.
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(L. 1973 S.B. 28 § 6, A.L. 1991 S.B. 53 merged with S.B. 283)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 325 - Public Adjusters and Adjuster Solicitors › Section 325.040 - Penalty.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 325
• Effective - 28 Aug 1973
325.040. Penalty. —
Anyone violating the provisions of sections 325.010 to 325.055 is guilty of a misdemeanor.
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(L. 1973 S.B. 28 § 7)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 325 - Public Adjusters and Adjuster Solicitors › Section 325.045 - Limit on expenditure by state — fees raised, when.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 325
• Effective - 28 Aug 1973
325.045. Limit on expenditure by state — fees raised, when. —
No more general revenues of the state of Missouri shall be used to carry out the provisions of sections 325.010 to 325.055 than
*
the amount collected in fees. The director may from time to time raise the amount of such fees as are provided in sections 325.010 to 325.055 in order to make said act self-sustaining.
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(L. 1973 S.B. 28 § 8)
*Word "that" appears here in original rolls.
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 325 - Public Adjusters and Adjuster Solicitors › Section 325.050 - Cancellation of agreement, when, how.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 325
• Effective - 28 Aug 1973
325.050. Cancellation of agreement, when, how. —
1. The owner of damaged property has the right to cancel any agreement entered into with a licensed public adjuster or licensed public adjuster solicitor until midnight of the third business day after the day on which the agreement was signed.
2. Cancellation occurs when the buyer gives written notice of cancellation to the licensed public adjuster or licensed public adjuster solicitor at the address stated in the agreement between the parties. Notice of cancellation may be given by mail and is given when deposited in a United States mail box properly addressed and postage prepaid. Notice of cancellation must contain the written intention of the owner to cancel the agreement. No liability accrues to the owner when the agreement is cancelled within said period, except for reasonable expenses incurred in preserving the damaged premises during the said three-day period.
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(L. 1973 S.B. 28 § 9)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 325 - Public Adjusters and Adjuster Solicitors › Section 325.055 - Contracts to repair or replace prohibited, when.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 325
• Effective - 28 Aug 1973
325.055. Contracts to repair or replace prohibited, when. —
No person, partnership, association or corporation, directly or indirectly, acting as a public adjuster or public adjuster solicitor licensed under the provisions of sections 325.010 to 325.055, may solicit, or enter into, an agreement for the repair or replacement of damaged property on which said public adjuster or public adjuster solicitor has been engaged to adjust or settle claims for losses or damages arising out of policies of fire or allied lines of insurances.
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(L. 1973 S.B. 28 § 10)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.250 - Citation of law.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2001
326.250. Citation of law. —
The provisions of sections 326.250 to 326.331 shall be known and may be cited as the "Missouri Accountancy Act".
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(L. 2001 H.B. 567)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.253 - Policy statement, purpose clause.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2001
326.253. Policy statement, purpose clause. —
It is the policy of this state and the purpose of this chapter to promote the reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial, noncommercial and governmental enterprises. The protection of the public interest requires that persons professing special competence in accountancy or offering assurance as to the reliability or fairness of presentation of such information shall have demonstrated their qualifications to do so, and that persons who have not demonstrated and maintained such qualifications not be permitted to represent themselves as having such special competence or to offer such assurance; that the conduct of persons licensed as having special competence in accountancy be regulated in all aspects of their professional work; that a public authority competent to prescribe and assess the qualifications and to regulate the conduct of certified public accountants be established; and that the use of titles that have a capacity or tendency to deceive the public as to the status or competence of the persons using such titles be prohibited.
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(L. 2001 H.B. 567)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.262 - Rulemaking authority — office maintained in Jefferson City.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2001
326.262. Rulemaking authority — office maintained in Jefferson City. —
1. The Missouri state board of accountancy shall have power by rule to adopt and use a seal; make and amend all rules deemed necessary for the proper administration of this chapter; conduct examinations; administer oaths and hear testimony regarding complaints, investigations and disciplinary actions or in pursuing settlement as provided by section 621.110, or preparatory to the filing of a complaint pursuant to section 621.045; require by summons or subpoena the attendance and testimony of witnesses, and the production of books, papers and documents with respect to testimony regarding complaints, investigations and disciplinary actions or in pursuing settlement; and do and perform all other acts and things committed to its charge and administration, or incidental thereto.
2. The board shall maintain its office in Jefferson City, Missouri.
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(L. 2001 H.B. 567)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.265 - Officers elected by board, employment of legal counsel and personnel — continuing education committee, duties.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2017, 3 histories
326.265. Officers elected by board, employment of legal counsel and personnel — continuing education committee, duties. —
1. The board shall elect annually one of its members as president, one as vice president, one as secretary and one as treasurer, and shall make an annual report to the governor and the general assembly. The board shall file and preserve all written applications, petitions, complaints, charges or requests made or presented to the board and all affidavits and other verified documents, and shall keep accurate records and minutes of its proceedings. A copy of any entry in the register, or of any records or minutes of the board, certified by the president or secretary of the board under its seal shall constitute and have the full force and effect of the original.
2. The board may employ legal counsel and board personnel as defined in section 324.001 and incur such travel and other expense as in its judgment shall be necessary for the effective administration of this chapter.
3. The board may also appoint a continuing education committee of not less than five members consisting of certified public accountants of this state. Such committee shall:
(1) Evaluate continuing education programs to determine if they meet continuing education regulations adopted by the board;
(2) Consider applications for exceptions to continuing education regulations adopted pursuant to the provisions of section 326.271; and
(3) Consider other matters regarding continuing education as may be assigned by the board.
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(L. 2001 H.B. 567, A.L. 2008 S.B. 788, A.L. 2017 S.B. 395)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.268 - Meetings — examination of applicants, content, fees — compensation of board members.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2001
326.268. Meetings — examination of applicants, content, fees — compensation of board members. —
1. The board may prescribe by rule the dates and places for holding regular meetings and regulate the call, notice and holding of special meetings. Four members of the board shall constitute a quorum at any regular meeting or special meeting.
2. The board shall determine by rule the dates and times of examination of applicants. Examination of applicants shall be held at least twice annually. The board may determine by rule the method for publicizing the times and places of the examination. The board may require any or all applicants to appear in person before the board to answer questions regarding their qualifications and may, in the board's discretion, require evidence in support of the statements of the applicant.
3. The required examination shall test the applicant's knowledge of the subjects of accounting and auditing, and such other related subjects as the board may specify by rule, including but not limited to business law and taxation. The board shall prescribe by rule the methods of applying for and conducting the examination, including methods for grading and passing grades; provided, however, that the board shall, to the extent possible, ensure the examination, grading of the examination and the passing grades are uniform with those applicable in other states. The board may make use of all or any part of the Uniform Certified Public Accountant Examination and Advisory Grading Service of the American Institute of Certified Public Accountants and may contract with third parties to perform administrative services with respect to the examination as the board deems appropriate.
4. The board may determine by rule the examination fee.
5. Each member of the board shall receive as compensation an amount set by the board not to exceed seventy dollars for each day devoted to the affairs of the board, and shall be reimbursed for necessary and actual expenses incurred in the performance of the member's official duties. All claims for compensation and expenses shall be presented and allowed in open meetings of the board. No compensation or expenses of members of the board, its officers or employees shall be charged against the general funds of the state, but shall be paid out of the state board of accountancy fund.
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(L. 2001 H.B. 567)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.271 - Rulemaking authority, conduct of matters and continuing education.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2002, 2 histories
326.271. Rulemaking authority, conduct of matters and continuing education. —
1. The board shall promulgate rules of procedure for governing the conduct of matters before the board.
2. The board shall promulgate rules of professional conduct for establishing and maintaining high standards of competence and integrity in the profession of public accounting.
3. In promulgating rules and regulations regarding the requirements of continuing education, the board:
(1) May use and rely upon guidelines and pronouncements of recognized educational and professional associations;
(2) May prescribe for content, duration and organization of courses;
(3) Shall consider applicant accessibility to continuing education as required by the board, and any impediments to the interstate practice of public accounting which may result from differences in requirements in states;
(4) May in its discretion relax or suspend continuing education requirements for instances of individual hardship;
(5) Shall not require the completion of more than one hundred twenty hours of continuing education or its equivalent in any three-year period, not more than one-third of which shall be required in any one year. The continuing education requirements must be capable of being fulfilled in programs or courses reasonably available to licensees within the state.
4. The board may require by rule licensees to submit any continuing education reporting as the board deems necessary.
5. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this chapter shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This chapter and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2001, shall be invalid and void.
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(L. 2001 H.B. 567, A.L. 2002 H.B. 1600)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.274 - Investigation of complaints by board.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2001
326.274. Investigation of complaints by board. —
Upon receipt of a complaint or other information suggesting violations of this chapter or the rules of the board, the board may conduct investigations to determine if probable cause exists to institute proceedings pursuant to sections 326.295 to 326.316 against any person or firm for the violation, but an investigation pursuant to this section shall not be a prerequisite to initiate proceedings where a determination of probable cause can be made without investigation.
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(L. 2001 H.B. 567)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.277 - Eligibility for examination, requirements.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2020, 2 histories
326.277. Eligibility for examination, requirements. —
1. Prior to June 30, 2021, for an applicant to be eligible to apply for the examination, the applicant shall fulfill the education requirements of subdivision (4) of subsection 1 of section 326.280.
2. On or after June 30, 2021, for an applicant to be eligible to apply for the examination, the applicant shall:
(1) Provide proof that the applicant has completed at least one hundred twenty semester hours of college education at an accredited college or university recognized by the board, with an accounting concentration or equivalent as determined by the board by rule;
(2) Be at least eighteen years of age; and
(3) Be of good moral character.
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(L. 2001 H.B. 567, A.L. 2020 H.B. 2046)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.295 - Confidential information, peer review — immunity from civil liability, when.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2001
326.295. Confidential information, peer review — immunity from civil liability, when. —
1. To assure a free flow of information for peer review pursuant to section 326.286 or 326.289, or proceedings before the board pursuant to section 326.310, all complaint files, investigation files, and all other investigation reports and other investigative information in the possession of the board or peer review committee or firm, acting pursuant to the authority of section 326.286, 326.289 or 326.310, or its employees or agents, which relate to the hearings or review shall be privileged and confidential, and shall not be subject to discovery, subpoena, or other means of legal compulsion for their release to any person, other than the licensee and the board or peer review committee or firm or their employees and agents involved in such proceedings or be admissible in evidence in any judicial or administrative proceeding, other than the proceeding for which such material was prepared or assembled. A final written decision and finding of fact of the board, pursuant to section 326.310, shall be a public record.
2. No person shall be civilly liable as a result of his or her acts, omissions or decisions in good faith as a member of the board, a peer review committee or firm, or as an employee or agent thereof, in connection with such person's duties.
3. No person shall be civilly liable as a result of filing a report or complaint with the board or a peer review committee, or for the disclosure to the board or a peer review committee or its agents or employees, whether pursuant to a subpoena, of records, documents, testimony or other forms of information which constitute privileged matter in connection with proceedings of a peer review committee, or other board proceedings pursuant to section 326.310. Immunity from civil liability shall not apply if the act is done with malice.
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(L. 2001 H.B. 567)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.298 - Acts which may be enjoined by court — venue.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2001
326.298. Acts which may be enjoined by court — venue. —
1. Upon application by the board and the necessary burden having been met, a court of general jurisdiction may grant an injunction, restraining order or other order as may be appropriate to enjoin a person from:
(1) Offering to engage or engaging in the performance of any acts or practices for which a license or permit is required upon a showing that acts or practices were performed or offered to be performed without a license or permit; or
(2) Engaging in any practice or business authorized by a certificate, license or permit issued pursuant to this chapter upon a showing that the holder presents a substantial probability of serious danger to the health, safety or welfare of any resident of this state or client of the licensee.
2. Any action shall be commenced either in the county in which such conduct occurred or in the county in which the defendant resides.
3. Any action brought pursuant to this section shall be in addition to and not in lieu of any penalty provided by this chapter and may be brought concurrently with other actions to enforce this chapter.
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(L. 2001 H.B. 567)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.304 - Attorney general or other legal counsel to represent board in certain proceedings.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2001
326.304. Attorney general or other legal counsel to represent board in certain proceedings. —
At all proceedings for the enforcement of these or any other provisions of this chapter, the board shall, in its discretion as it deems necessary, select the attorney general or one of his or her designated assistants, or other legal counsel to appear and represent the board at each stage of the proceeding or trial until its conclusion.
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(L. 2001 H.B. 567)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.307 - Use of certain titles, prima facie evidence that persons hold themselves out as accountants.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2017, 2 histories
326.307. Use of certain titles, prima facie evidence that persons hold themselves out as accountants. —
The display or uttering by a person of a card, sign, advertisement or other printed, engraved or written instrument or device, printed or through electronic media, bearing a person's name in conjunction with the words "certified public accountant" or any abbreviation thereof, or "public accountant" or any abbreviation thereof, shall be prima facie evidence in any action brought pursuant to section 326.298 that the person whose name is so displayed caused or procured the display or uttering of such card, sign, advertisement or other printed, engraved or written instrument or device and that such person is holding himself or herself out to be a certified public accountant or a public accountant holding a license. In any such action evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct.
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(L. 2001 H.B. 567, A.L. 2017 S.B. 395)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.316 - Issuance of new license after revocation, when.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2017, 2 histories
326.316. Issuance of new license after revocation, when. —
Upon application in writing and after hearing pursuant to notice, the board may issue a new license to a licensee whose license has been revoked, or may reissue or modify the suspension of any certificate, license, or permit to practice public accounting which has been revoked or suspended.
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(L. 2001 H.B. 567, A.L. 2017 S.B. 395)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.319 - Division to collect moneys — fund created — costs paid by respondent in proceedings, when — fees set by board.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2001
326.319. Division to collect moneys — fund created — costs paid by respondent in proceedings, when — fees set by board. —
1. All moneys payable pursuant to the provisions of this chapter shall be collected by the division of professional registration who shall transmit them to the department of revenue for deposit in the state treasury to the credit of a fund to be known as the "State Board of Accountancy Fund" which is hereby created.
2. Notwithstanding the provisions of section 33.080 to the contrary, money in the fund shall not be transferred and placed to the credit of general revenue until the amount in the fund at the end of the biennium exceeds two times the amount of the appropriation from the board's funds for the preceding fiscal year or, if the board requires by rule certificate or permit renewal less frequently than yearly, then three times the appropriation from the board's funds for the preceding fiscal year. The amount, if any, in the fund which shall lapse is that amount in the fund which exceeds the appropriate multiple of the appropriations from the board's funds for the preceding fiscal year.
3. In any proceeding in which a remedy provided by subsection 1 or 2 of section 326.310 is imposed, the board may also require the respondent licensee to pay the costs of the proceeding if the board is a prevailing party or in settlement. The moneys shall be placed in the state treasury to the credit of the "Missouri State Board of Accountancy Investigation Fund", which is hereby created, to be used solely for investigations as provided in this chapter. The moneys shall not be considered in calculating amounts to be transferred to general revenue as provided in subsection 2 of this section. The fund shall be used solely for board investigations.
4. The board shall set the amount of the fees which this chapter authorizes and requires by rule pursuant to chapter 536. The fees shall be set at a level to produce revenue which shall not substantially exceed the cost and expense of administering this chapter.
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(L. 2001 H.B. 567)
2023 Missouri Revised Statutes › Title XXII - Occupations and Professions › Chapter 326 - Accountants › Section 326.322 - Client confidentiality rules.

Title XXII OCCUPATIONS AND PROFESSIONS
Chapter 326
• Effective - 28 Aug 2001
326.322. Client confidentiality rules. —
1. Except by permission of the client for whom a licensee performs services or the heirs, successors or personal representatives of such client, a licensee pursuant to this chapter shall not voluntarily disclose information communicated to the licensee by the client relating to and in connection with services rendered to the client by the licensee. The information shall be privileged and confidential, provided, however, that nothing herein shall be construed as prohibiting the disclosure of information required to be disclosed by the standards of the public accounting profession in reporting on the examination of financial statements or as prohibiting disclosures in investigations, in ethical investigations conducted by private professional organizations, or in the course of peer reviews, or to other persons active in the organization performing services for that client on a need-to-know basis or to persons in the entity who need this information for the sole purpose of assuring quality control.
2. A licensee shall not be examined by judicial process or proceedings without the consent of the licensee's client as to any communication made by the client to the licensee in person or through the media of books of account and financial records, or the licensee's advice, reports or working papers given or made thereon in the course of professional employment, nor shall a secretary, stenographer, clerk or assistant of a licensee, or a public accountant, be examined, without the consent of the client concerned, regarding any fact the knowledge of which he or she has acquired in his or her capacity as a licensee. This privilege shall exist in all cases except when material to the defense of an action against a licensee.
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(L. 2001 H.B. 567)