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.
Terms Used In Missouri Laws 326.271
- Board: the Missouri state board of accountancy established under section Missouri Laws 326.256
- Professional: arising out of or related to the specialized knowledge or skills associated with certified public accountants. See Missouri Laws 326.256
- State: any state of the United States, the District of Columbia, Puerto Rico, the U. See Missouri Laws 326.256
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.