☰ Revisor of Missouri


Chapter 326

< > Effective - 28 Aug 2001    bottom

  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.


(L. 2001 H.B. 567)

---- end of effective  28 Aug 2001 ----

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