Additional information about Practice Privileges is available at Mo. Rev. Stat. § 326.283, Mo. Rev. Stat. § 326.289 and 20 CSR 2010-2.022.
Practice Privilege/Provisional Licensee: Effective November 30, 2006, a non-resident CPA who does not have a principal place of business in Missouri and does not have a Missouri CPA certificate may exercise practice privileges in Missouri without giving notification or paying a fee if the individual meets one (1) of the following three (3) requirements: - Holds a valid unrestricted license from a substantially equivalent state; OR
- Holds a valid unrestricted licensed from a non-substantially equivalent state but whose individual qualifications are substantially equivalent to those of Missouri; OR
- Holds a valid unrestricted license and has practiced as a CPA for a minimum of four (4) of the last ten (10) years, has a bachelor's degree, and passed the CPA exam.
Out-of-state CPA holding a restricted license: A non-resident CPA who qualifies for practice privileges under one (1) of the three (3) options listed above, but holds a restricted license, shall apply to the Missouri Board in writing, on a provisional licensure form obtain from the Missouri Board.
Practice Privileges extend to offering to perform or performing a regulated activity in person or by mail, telephone, or other electronic means in Missouri.
Consent to Jurisdiction An individual licensee of another state exercising practice privileges and the firm which employs such licensee simultaneously consent, as a condition of the grant of this privilege, to: - Personal and subject matter jurisdiction and disciplinary authority of the Missouri Board;
- Compliance with the laws and rules of the Missouri Board;
- Cease offering or rendering professional services in Missouri individually and on behalf of a firm if the license from any state is no longer valid or unrestricted;
- The appointment of the state board that issued the individual's license as the agent upon whom process may be served in any action or proceeding by the Missouri Board against that individual.
Firm Registration Requirements May Apply The following shall hold a firm permit: - Any firm with an office in this state, as defined by the board by rule, offering or performing attest or compilation services; or
- Any firm with an office in this state that uses the title "CPA" or "CPA firm".
Any firm that does not have an office in this state may offer or perform attest or compilation services in this state without a valid permit only if it meets each of the following requirements: - It complies with Missouri's firm ownership requirements;
- It complies with the Missouri peer review requirements;
- It performs such services through an individual with practice privileges under Mo. Rev. Stat. § 326.283; and
- It can lawfully do so in the state where said individual with the privilege to practice has his or her principal place of business.
A firm which is not subject to the permit or practice privilege requirements may perform other non-attest or non-compilation services while using the title "CPA" or "CPA firm" in this state without a permit issued under this section only if it: - Performs such services through an individual with practice privilege; and
- Can lawfully do so in the state where said individual with privilege to practice has his or her principal place of business.
Incidental Practice Exception An out-of-state CPA may temporarily practice in Missouri for professional business incidental to a CPA's regular practice outside Missouri. "Temporary practice" means that practice related to the direct purpose of an engagement for a client located outside of Missouri, which engagement began outside of Missouri and extends into Missouri through common ownership, existence of a subsidiary, assets or other operations located within Missouri.
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed: - An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
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