(2) The board shall require as a condition for

licensure, the verification of experience as

provided for by section 326.280.1(6), RSMo.

A licensee from this or another state shall

verify on a form provided by the board:

(A) The applicant has one (1) year of

accounting experience consisting of full-time

employment that is no less than one (1) year

and no fewer than two thousand (2,000)

hours or in the case of part-time employment,

experience that extends over a period of no

less than one (1) year and no more than three

(3) years and includes no fewer than two

thousand (2,000) hours of performance of

services as described in 326.280.1(6),

RSMo; and

(B) The applicant has acceptable experience,

which may include employment in

industry, government, academia or public

practice. The board may look at such factors

as the complexity and diversity of the work as

set forth in the experience verification section

of the initial application form.

(3) In accordance with 326.289.4(3), RSMo

any individual licensee who was initially

licensed on or after August 28, 2001, and

who is responsible for supervising attest services

or signs or authorizes someone to sign

attestation reports on behalf of a firm, shall

have an additional year of experience, which

includes attest services, consisting of fulltime

employment that is no less than one (1)

year and no fewer than two thousand (2,000)

hours or in the case of part-time employment,

experience that extends over a period of no

less than one (1) year and no more than three

(3) years and includes no fewer than two

thousand (2,000) hours of performance of

services. The experience shall be under the

supervision of a licensee from this or another

state. The experience shall consist of

either:

(A) Practicing public accounting in a certified

public accounting firm; or

(B) Practicing as an auditor, employed by a

local, state, or federal government entity,

devoted principally to the comprehensive

application of generally accepted accounting

principles or generally accepted government

auditing standards to diversified field examinations.

(4) In accordance with 326.289.4(4), RSMo

any licensee who was initially licensed on or

after August 28, 2001, and who is responsible

for supervising, or signs or authorizes

someone to sign review reports shall have a

year of experience consisting of full-time

employment that is no less than one (1) year

and no fewer than two thousand (2,000)

hours or in the case of part-time employment,

experience that extends over a period of no

less than one (1) year and no more than three

(3) years and includes no fewer than two

thousand (2,000) hours of performance of

services as described in section

326.280.1(6), RSMo. Acceptable experience

shall include employment in industry, government,

academia or public practice.

(5) Any licensee who has direct access and

knowledge of an applicant’s experience and

who has been requested by an applicant to

submit to the board evidence of the applicant’s

experience and has refused to do so

shall, upon request by the board, explain the

basis for such refusal in a written submission.

The board may require any licensee who has

verified the applicant’s experience to substantiate

the information in a written submission.

Any applicant may be required to appear

before the board to supplement or verify evidence

of experience. The board may inspect

applicant-provided documentation relating to

the applicant’s claimed experience.

(6) Satisfactory completion of a written

examination in professional ethics acceptable

to the board shall be required for issuance of

a Missouri license as a certified public

accountant (CPA).

(A) Verification that the applicant has

received a score of ninety percent (90%) on

the examination of the correspondence course

on professional ethics for CPAs of the American

Institute of Certified Public Accountants

shall satisfy this requirement.

(B) Applicants applying for a license as a

CPA under section 326.280, RSMo can satisfy

this requirement by submitting verification

that they have passed a written examination

on professional ethics approved by the Missouri

State Board of Accountancy where they

hold a valid license.

(7) The provisions of this rule are declared

severable. If any provision of this rule is held

invalid by a court of competent jurisdiction,

the remaining provisions of this rule shall

remain in full force and effect, unless otherwise

determined by a court of competent

jurisdiction to be invalid.