326.271. Rulemaking authority, conduct of matters and continuing education. - Missouri Statutes

Rulemaking authority, conduct of matters and continuing education.

326.271. 1. The board shall promulgate rules of procedure forgoverning the conduct of matters before the board.

2. The board shall promulgate rules of professional conduct forestablishing and maintaining high standards of competence and integrity inthe profession of public accounting.

3. In promulgating rules and regulations regarding the requirementsof continuing education, the board:

(1) May use and rely upon guidelines and pronouncements of recognizededucational and professional associations;

(2) May prescribe for content, duration and organization of courses;

(3) Shall consider applicant accessibility to continuing education asrequired by the board, and any impediments to the interstate practice ofpublic accounting which may result from differences in requirements instates;

(4) May in its discretion relax or suspend continuing educationrequirements for instances of individual hardship;

(5) Shall not require the completion of more than one hundred twentyhours 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. Thecontinuing education requirements must be capable of being fulfilled inprograms or courses reasonably available to licensees within the state.

4. The board may require by rule licensees to submit any continuingeducation reporting as the board deems necessary.

5. Any rule or portion of a rule, as that term is defined in section536.010, RSMo, that is created under the authority delegated in thischapter shall become effective only if it complies with and is subject toall of the provisions of chapter 536, RSMo, and, if applicable, section536.028, RSMo. This chapter and chapter 536, RSMo, are nonseverable and ifany of the powers vested with the general assembly pursuant to chapter 536,RSMo, to review, to delay the effective date or to disapprove and annul arule are subsequently held unconstitutional, then the grant of rulemakingauthority and any rule proposed or adopted after August 28, 2001, shall beinvalid and void.

(L. 2001 H.B. 567, A.L. 2002 H.B. 1600)