326.310. Refusal to issue license or permit, grounds for refusal--complaint filed with administrative hearing commission, when, procedure--disciplinary actions authorized by board.

MISSOURI STATUTES AND CODES

326.310. Refusal to issue license or permit, grounds for refusal--complaint filed with administrative hearing commission, when, procedure--disciplinary actions authorized by board.

Refusal to issue license or permit, grounds for refusal--complaintfiled with administrative hearing commission, when,procedure--disciplinary actions authorized by board.

326.310. 1. The board may refuse to issue any license or permitrequired pursuant to this chapter for one or any combination of causesstated in subsection 2 of this section. The board shall notify theapplicant in writing of the reasons for the refusal and shall advise theapplicant of the applicant's right to file a complaint with theadministrative hearing commission as provided by chapter 621, RSMo.

2. The board may file a complaint with the administrative hearingcommission as provided by chapter 621, RSMo, or may initiate settlementprocedures as provided by section 621.045, RSMo, against any certifiedpublic accountant or permit holder required by this chapter or any personwho fails to renew or surrenders the person's certificate, license orpermit for any one or any combination of the following causes:

(1) Use of any controlled substance, as defined in chapter 195, RSMo,or alcoholic beverage to an extent that the use impairs a person's abilityto perform the work of any profession licensed or regulated by thischapter;

(2) The person has been finally adjudicated and found guilty, orentered a plea of guilty or nolo contendere, in a criminal prosecutionunder the laws of any state or of the United States, for any offensereasonably related to the qualifications, functions or duties of anyprofession licensed or regulated pursuant to this chapter, for any offensean essential element of which is fraud, dishonesty or an act of violence,or for any offense involving moral turpitude, whether or not sentence isimposed;

(3) Use of fraud, deception, misrepresentation or bribery in securingany certificate, permit or license issued pursuant to this chapter or inobtaining permission to take any examination given or required pursuant tothis chapter;

(4) Obtaining or attempting to obtain any fee, charge, tuition orother compensation by fraud, deception or misrepresentation;

(5) Incompetency, misconduct, gross negligence, fraud,misrepresentation or dishonesty in the performance of the functions orduties of any profession licensed or regulated by this chapter;

(6) Violation of, or assisting or enabling any person to violate, anyprovision of this chapter or any lawful rule or regulation adopted pursuantto this chapter;

(7) Impersonation of any person holding a certificate or permit orallowing any person to use his or her certificate or permit or diploma fromany school;

(8) Revocation, suspension, restriction, modification, limitation,reprimand, warning, censure, probation or other final disciplinary actionagainst the holder of or applicant for a license or other right to practiceany profession regulated by this chapter by another state, territory,federal agency or country, whether voluntarily agreed to by the certifiedpublic accountant or applicant, including but not limited to the denial oflicensure, surrender of a license, allowing a license to expire or lapse,or discontinuing or limiting the practice of accounting while subject to aninvestigation or while actually under investigation by any licensingauthority, branch of the armed forces of the United States of America,court, agency of the state or federal government, or employer;

(9) A person is finally adjudged insane or incompetent by a court ofcompetent jurisdiction;

(10) Assisting or enabling any person to practice or offer topractice accountancy pursuant to this chapter who is not eligible topractice pursuant to this chapter;

(11) Issuance of a certificate or permit based upon a materialmistake of fact;

(12) Failure to display a valid certificate or permit required bythis chapter or any rule promulgated pursuant to this chapter;

(13) Violation of any professional trust or confidence;

(14) Use of any advertisement or solicitation which is false,misleading or deceptive to the general public or persons to whom theadvertisement or solicitation is primarily directed;

(15) Violation of professional standards or rules of professionalconduct applicable to the accountancy profession as promulgated by theboard;

(16) Failure to comply with any final order of a court of competentjurisdiction enforcing a subpoena or subpoena duces tecum from the board;

(17) Failure to comply with any final order of the board;

(18) Failure to maintain documentation evidencing compliance with theboard's continuing professional education requirements;

(19) Failure, on the part of a holder of a certificate, license orpermit pursuant to section 326.280 or 326.289, to maintain compliance withthe requirements for issuance or renewal of such certificate, license,permit or provisional license or to report changes to the board pursuant tosections 326.280 to 326.289;

(20) Making any false or misleading statement or verification insupport of an application for a certificate, license or permit filed byanother.

3. Proceedings pursuant to this section shall be conducted inaccordance with the provisions of chapter 621, RSMo. Upon a finding thatthe grounds provided in subsection 2 of this section for disciplinaryaction are met, the board may, singly or in combination, assess anadministrative penalty not to exceed two thousand dollars per violation,censure or place on probation on such terms and conditions as the boarddeems appropriate for a period not to exceed five years, or may suspend fora period not to exceed three years or revoke the certificate, license orpermit. In any order of revocation, the board may provide that the personshall not apply for a new license for a maximum of three years and one dayfollowing the date of the order of revocation. All stay orders shall tollthis time period. In lieu of or in addition to any remedy specificallyprovided in subsection 1 of this section, the board may require of alicensee:

(1) A peer review conducted as the board may specify; or

(2) Satisfactory completion of continuing professional educationprograms as the board may specify; or

(3) A peer review conducted as the board may specify and satisfactorycompletion of continuing professional education programs as the board mayspecify.