|HB 0093||Modifies Reciprocity and the CPA Examination Waiver|
|Sponsor:||TREADWAY||Handling House Bill:|
|Last Action:||04/19/95 - Voted Do Pass S Corrections & General Laws Committee|
|Effective Date:||August 28, 1995|
HB 93 - This act makes several modifications regarding reciprocity and the waiver of the CPA examination.
The Board of Accountancy shall waive the CPA examination and shall issue a CPA certificate if:
(1) The candidate has been awarded a CPA certificate under the laws of any state; or
(2) The candidate has been granted a valid certificate from a foreign jurisdiction that is comparable to the CPA certificate issued under the laws and standards of Missouri. In addition, the foreign jurisdiction must have reciprocity with Missouri, and the candidate must have received the foreign CPA designation based on educational and examination standards similar to those in effect in Missouri. RONALD J. LEONE