326.253. Policy statement, purpose clause. - Missouri Statutes

Policy statement, purpose clause.

326.253. It is the policy of this state and the purpose of thischapter to promote the reliability of information that is used for guidancein financial transactions or for accounting for or assessing the financialstatus or performance of commercial, noncommercial and governmentalenterprises. The protection of the public interest requires that personsprofessing special competence in accountancy or offering assurance as tothe reliability or fairness of presentation of such information shall havedemonstrated their qualifications to do so, and that persons who have notdemonstrated and maintained such qualifications not be permitted torepresent themselves as having such special competence or to offer suchassurance; that the conduct of persons licensed as having specialcompetence in accountancy be regulated in all aspects of their professionalwork; that a public authority competent to prescribe and assess thequalifications and to regulate the conduct of certified public accountantsbe established; and that the use of titles that have a capacity or tendencyto deceive the public as to the status or competence of the persons usingsuch titles be prohibited.

(L. 2001 H.B. 567)