SB 395 - This act modifies provisions relating to the practice of public accountants. The act modifies several definitions related to the profession of accountancy. The act also lowers the age that someone can become licensed as an accountant from 21 to 18. A certified public accounting firm that does not have an office in the state of Missouri may offer or perform attest or compilation services in Missouri without a permit if it meets certain requirements, as set forth in the act. All firms practicing public accounting in the state of Missouri shall register with the Secretary of State, unless they are exempted as described in the act. The act repeals several provisions relating to review services done by a public accountant or a public accounting firm. The act repeals a provision stating that a licensee who supervises review services or signs or authorizes someone to sign review reports shall meet competency requirements as determined by the Board. The act also repeals a provision that states that, prior to January 1, 2008, licensees who perform fewer than 3 attest services a year shall be exempt from the requirement to undergo peer review as described in the act. The act repeals a provision relating to documents subject to lawful discovery in a court proceeding pursuant to the Missouri Rules of Civil Procedure prior to August 28, 2001. The act also repeals a provision about the power of the Missouri State Board of Accountancy to revoke the permit of a CPA firm. This act is identical to HB 1060 (2017) and substantially similar to provisions contained in HCS/SB 125 (2017). JAMIE ANDREWS