HB 2591 — Modifies provisions relating to clinical fellowships required for licensure as a speech-language pathologist

(d) Requires skilled nursing services as defined in subdivision (23) of section 198.006 for which the facility is not licensed or able to provide;

(e) Requires more than one person to simultaneously physically assist the resident with any activity of daily living, with the exception of bathing and transferring;

(f) Is bed-bound or similarly immobilized due to a debilitating or chronic condition;

and SCS HB 2591 5 (9) Develops and implements a plan to protect the rights, privacy, and safety of all residents and to protect against the financial exploitation of all residents;

(10) Complies with the training requirements of subsection 7 of section 192.2000.

5.

Exceptions to paragraphs (d) to (f) of subdivision (8) of subsection 4 of this section shall be made for residents on hospice, provided the resident, designated representative, or both, and the assisted living provider, physician, and licensed hospice provider all agree that such program of care is appropriate for the resident.

6.

If an assisted living facility accepts or retains any individual with a physical, cognitive, or other impairment that prevents the individual from safely evacuating the facility with minimal assistance, the facility shall:

(1) Have sufficient staff present and awake twenty- four hours a day to assist in the evacuation;

(2) Include an individualized evacuation plan in the service plan of the resident;

and (3) Take necessary measures to provide residents with the opportunity to explore the facility and, if appropriate, its grounds;

and (4) Use a personal electronic monitoring device for any resident whose physician recommends the use of such device.

7.

An individual admitted or readmitted to the facility shall have an admission physical examination by a licensed physician, advanced practice registered nurse, or physician assistant.

Documentation should be obtained prior to admission but shall be on file not later than ten days after admission and shall contain information regarding the SCS HB 2591 6 individual's current medical status and any special orders or procedures that should be followed.

If the individual is admitted directly from a hospital or another long-term care facility and is accompanied on admission by a report that reflects his or her current medical status, an admission physical shall not be required.

8.

Facilities licensed as an assisted living facility shall disclose to a prospective resident, or legal representative of the resident, information regarding the services the facility is able to provide or coordinate, the costs of such services to the resident, and the resident conditions that will require discharge or transfer, including the provisions of subdivision (8) of subsection 4 of this section.

9.

After January 1, 2008, no entity shall hold itself out as an assisted living facility or advertise itself as an assisted living facility without obtaining a license from the department to operate as an assisted living facility.

Any residential care facility II licensed under this chapter that does not use the term assisted living in the name of its licensed facility on or before May 1, 2006, shall be prohibited from using such term after August 28, 2006, unless such facility meets the requirements for an assisted living facility in subsection 4 of this section.

Any facility licensed as an intermediate care facility prior to August 28, 2006, that provides the services of an assisted living facility, as described in paragraphs (a), (b), and (c) of subdivision (6) of section 198.006, utilizing the social model of care, may advertise itself as an assisted living facility without obtaining a license from the department to operate as an assisted living facility.

SCS HB 2591 7 10.

The department of health and senior services shall promulgate rules to ensure compliance with this section.

Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028.

This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2006, shall be invalid and void.

326.256.

1.

As used in this chapter, the following terms mean:

(1) "AICPA", the American Institute of Certified Public Accountants;

(2) "Attest" or "attest services", providing the following services:

(a) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);

(b) Any examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);

(c) Any engagement to be performed in accordance with the auditing standards and rules of the Public Company Accounting Oversight Board (PCAOB);

(d) Any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);

or (e) Any examination, review, or agreed upon procedures engagement to be performed in accordance with the SSAE, SCS HB 2591 8 other than an examination described in paragraph (b) of this subdivision;

(3) "Board", the Missouri state board of accountancy established under section 326.259 or its predecessor pursuant to prior law;

(4) "Certificate", a certificate issued under section 326.060 prior to August 28, 2001;

(5) "Certified public accountant" or "CPA", the holder of a certificate or license as defined in this section;

(6) "Certified public accounting firm", "CPA firm" or "firm", a sole proprietorship, a corporation, a partnership or any other form of organization issued a permit or otherwise authorized to practice under section 326.289;

(7) "Client", a person or entity that agrees with a licensee or licensee's employer to receive any professional service;

(8) "Compilation", providing a service to be performed in accordance with Statements on Standards for Accounting and Review Services (SSARS) that is presented in the form of financial statements information that is the representation of management (owners) without undertaking to express any assurance on the statements;

(9) "License", a license issued under section 326.280, or privilege to practice under section 326.283;

or, in each case, an individual license or permit issued pursuant to corresponding provisions of prior law;

(10) "Licensee", the holder of a license as defined in this section;

(11) "Manager", a manager of a limited liability company;

(12) "Member", a member of a limited liability company;

SCS HB 2591 9 (13) "NASBA", the National Association of State Boards of Accountancy;

(14) "PCAOB", the Public Company Accounting Oversight Board;

(15) "Peer review", a study, appraisal or review of one or more aspects of the professional work of a [licensee or] certified public accounting firm that performs attest or compilation services, by licensees who are not affiliated either personally or through their certified public accounting firm being reviewed pursuant to the Standards for Performing and Reporting on Peer Reviews promulgated by the AICPA or such other standard adopted by regulation of the board which meets or exceeds the AICPA standards;

(16) "Permit", a permit to practice as a certified public accounting firm issued under section 326.289 or corresponding provisions of prior law or pursuant to corresponding provisions of the laws of other states;

(17) "Principal place of business", the office location designated by the licensee for purposes of [substantial equivalency] mobility and reciprocity;

(18) "Professional", arising out of or related to the specialized knowledge or skills associated with certified public accountants;

(19) "Public accounting":

(a) Performing or offering to perform for an enterprise, client or potential client one or more services involving the use of accounting or auditing skills, or one or more management advisory or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters by a person, firm, limited liability company or professional corporation using the title "C.P.A." or "P.A." SCS HB 2591 10 in signs, advertising, directory listing, business cards, letterheads or other public representations;

(b) Signing or affixing a name, with any wording indicating the person or entity has expert knowledge in accounting or auditing to any opinion or certificate attesting to the reliability of any representation or estimate in regard to any person or organization embracing financial information or facts respecting compliance with conditions established by law or contract, including but not limited to statutes, ordinances, rules, grants, loans and appropriations;

or (c) Offering to the public or to prospective clients to perform, or actually performing on behalf of clients, professional services that involve or require an audit or examination of financial records leading to the expression of a written attestation or opinion concerning these records;

(20) "Report", when used with reference to any attest or compilation service, means an opinion, report or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements, and that also includes or is accompanied by any statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing.

Such a statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the person or firm is an accountant or auditor, or from the language of the report itself.

The term report includes any form of language which disclaims an opinion when such form of language is conventionally understood to imply any positive assurance as to the reliability of the attested information or compiled financial statements referred to or SCS HB 2591 11 special competence on the part of the person or firm issuing such language, and includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence;

(21) "State", any state of the United States, the District of Columbia, Puerto Rico, the U.S.

Virgin Islands, the Commonwealth of the Northern Mariana Islands, and Guam;

except that "this state" means the state of Missouri;

(22) ["Substantial equivalency" or "substantially equivalent", a determination by the board of accountancy or its designee that the education, examination and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to or exceed the education, examination and experience requirements contained in this chapter or that an individual certified public accountant's education, examination and experience qualifications are comparable to or exceed the education, examination and experience requirements contained in this chapter;

(23)] "Transmittal", any transmission of information in any form, including but not limited to any and all documents, records, minutes, computer files, disks or information.

2.

The statements on standards specified in this section shall be adopted by reference by the board pursuant to rulemaking and shall be those developed for general application by the AICPA or other recognized national accountancy organization as prescribed by board rule.

326.277.

1.

Prior to June 30, 2021, for an applicant to be eligible to apply for the examination, the applicant shall fulfill the education requirements of subdivision (4) of subsection 1 of section 326.280.

SCS HB 2591 12 2.

On or after June 30, 2021, for an applicant to be eligible to apply for the examination, the applicant shall:

(1) Provide proof that the applicant has [completed at least one hundred twenty semester hours of college education] obtained a baccalaureate degree or a post- baccalaureate degree at an accredited college or university recognized by the board, with an accounting concentration or equivalent as determined by the board, in either case by rule;

(2) Be at least eighteen years of age;

and (3) Be of good moral character.

326.280.

1.

A license shall be granted by the board to any person who meets the requirements of this chapter and who:

(1) Is a resident of this state or has a place of business in this state or, as an employee, is regularly employed in this state;

(2) Has attained the age of eighteen years;

(3) Is of good moral character;

(4) [Either] Meets one of the following educational requirements:

(a) [Applied for the initial examination prior to June 30, 1999, and] Holds a baccalaureate degree conferred by an accredited college or university recognized by the board, with [a] the total educational program including an accounting concentration [in accounting] or [the substantial] equivalent [of a concentration in accounting] as determined by [the] board rule to be appropriate;

or (b) [Applied for the initial examination on or after June 30, 1999, and has at least one hundred fifty semester hours of college education, including a baccalaureate or higher degree] Has a baccalaureate degree plus an additional SCS HB 2591 13 thirty semester hours of college education conferred by an accredited college or university recognized by the board, with the total educational program including an accounting concentration or equivalent as determined by board rule to be appropriate;

or (c) Has a post-baccalaureate degree conferred by an accredited college or university recognized by the board, with the total education program including an accounting concentration or equivalent as determined by board rule to be appropriate;

(5) Has passed an examination in accounting, auditing and such other related subjects as the board shall determine is appropriate;

and (6) (a) Either:

a.

Has had one year of experience for an applicant who is applying for licensure on the basis of the educational requirement in paragraphs (b) or (c) of subdivision (4) of subsection 1 of this section;

or b.

Has had two years of experience for an applicant who is applying for licensure on the basis of the educational requirement in paragraph (a) of subdivision (4) of subsection 1 of this section.

(b) Experience shall be verified by a licensee and shall include any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills including governmental accounting, budgeting or auditing.

The board shall promulgate rules and regulations concerning the verifying licensee's review of the applicant's experience.

2.

The board may prescribe by rule the terms and conditions for reexaminations and fees to be paid for reexaminations.

SCS HB 2591 14 3.

A person who, on August 28, 2001, holds an individual permit issued pursuant to the laws of this state shall not be required to obtain additional licenses pursuant to sections 326.280 to 326.286, and the licenses issued shall be considered licenses issued pursuant to sections 326.280 to 326.286.

However, such persons shall be subject to the provisions of section 326.286 for renewal of licenses.

4.

Upon application, the board may issue a temporary license to an applicant pursuant to this subsection for a person who has made a prima facie showing that the applicant meets all of the requirements for a license and possesses the experience required.

The temporary license shall be effective only until the board has had the opportunity to investigate the applicant's qualifications for licensure pursuant to subsection 1 of this section and notify the applicant that the applicant's application for a license has been granted or rejected.

In no event shall a temporary license be in effect for more than twelve months after the date of issuance nor shall a temporary license be reissued to the same applicant.

No fee shall be charged for a temporary license.

The holder of a temporary license which has not expired, been suspended or revoked shall be deemed to be the holder of a license issued pursuant to this section until the temporary license expires, is terminated, suspended or revoked.

[5.

Prior to June 30, 2021, an applicant for an examination who meets the educational requirements of subdivision (4) of subsection 1 of this section or who reasonably expects to meet those requirements within sixty days after the examination shall be eligible for examination if the applicant also meets the requirements of subdivisions (2) and (3) of subsection 1 of this section.

For an SCS HB 2591 15 applicant admitted to examination on the reasonable expectation that the applicant will meet the educational requirements within sixty days, no license shall be issued nor credit for the examination or any part thereof given unless the educational requirement is in fact met within the sixty-day period.] 326.283.

1.

(1) (a) An individual whose principal place of business, domicile, or residency is not in this state and who holds a valid and unrestricted license in good standing to practice public accounting from any state [which the board or its designee has determined by rule to be in substantial equivalence with the licensure requirements of this chapter, or if the individual's qualifications are substantially equivalent to the licensure requirements of this chapter, shall be presumed to have qualifications substantially equivalent to this state's requirements and] shall have all the privileges of licensees of this state without the need to obtain a license or to otherwise notify or register with the board or pay any fee[.

Provided, however], provided that at the time of initial licensure, the individual was required to show evidence of having passed the Uniform Certified Public Accountant Examination and having met one of the following requirements:

a.

A baccalaureate degree conferred by an accredited college or university, with the total educational program including an accounting concentration or equivalent, and not less than two years of experience, both as defined by board rule;

b.

A baccalaureate degree plus an additional thirty semester hours of college education conferred by an accredited college or university, with the total educational program including an accounting concentration or equivalent, SCS HB 2591 16 and not less than one year of experience, both as defined by board rule;

or c.

A post-baccalaureate degree conferred by an accredited college or university, with the total educational program including an accounting concentration or equivalent, and not less than one year of experience, both as defined by board rule.

(b) An individual, whose principal place of business, domicile, or residency is not in this state and who holds a valid and unrestricted license in good standing to practice public accountancy from any state as of December 31, 2024, and who, as of such date, has practice privileges in this state under paragraph (a) of this subdivision, shall continue to have all the privileges of licensees in this state without the need to obtain a license or otherwise notify or register with the board or pay any fee.

(c) The board may by rule require individuals with a valid but restricted license to obtain a license.

(2) An individual who qualifies for the privilege to practice under this section may offer or render professional services in this state, whether in person, by mail, telephone, or electronic means, and no notice or other submission shall be required of any such individual.

(3) An individual licensee of another state exercising the privilege afforded under this section and the firm which employs such licensee hereby simultaneously consent, as a condition of the grant of this privilege:

(a) To the personal and subject matter jurisdiction and disciplinary authority of the board;

(b) To comply with this chapter and the board's rules;

(c) That in the event the license from any state is no longer valid or unrestricted, the individual shall cease SCS HB 2591 17 offering or rendering professional services in this state individually and on behalf of a firm;

and (d) To the appointment of the state board that issued the individual's license as his or her agent upon whom process may be served in any action or proceeding by this board against the individual.

(4) An individual who has been granted the privilege to practice under this section who performs attest or compilation services shall comply with the provisions of section 326.289.

(5) Nothing in this chapter shall prohibit temporary practice in this state for professional business incidental to a CPA's regular practice outside this state.

"Temporary practice" means that practice related to the direct purpose of an engagement for a client located outside this state, which engagement began outside this state and extends into this state through common ownership, existence of a subsidiary, assets or other operations located within this state.

2.

A licensee of this state offering or rendering services or using his or her certified public accountant title in another state shall be subject to disciplinary action in this state for an act committed in another state for which the licensee would be subject to discipline for an act committed in the other state.

Notwithstanding the provisions of section 326.274 to the contrary, the board may investigate any complaint made by the board of accountancy of another state.

326.286.

1.

The board may grant or renew licenses to persons who make application and demonstrate that their qualifications, including the qualifications prescribed by section 326.280, are in accordance with this section.

SCS HB 2591 18 2.

Licenses shall be initially issued and renewed for periods of not more than three years and shall expire on the renewal date following issuance or renewal.

Applications for licenses shall be made in such form, and in the case of applications for renewal, between such dates, as the board by rule shall specify.

Application and renewal fees shall be determined by the board by rule.

3.

With regard to applicants that do not qualify for reciprocity pursuant to subsection 1 of this section, the board may issue a license to an applicant upon a showing that:

(1) The applicant passed the examination required for issuance of the applicant's certificate with grades that would have been passing grades at the time in this state;

(2) The applicant had four years of experience outside of this state of the type described in subdivision (6) of subsection 1 of section 326.280 or meets equivalent requirements prescribed by the board by rule, after passing the examination upon which the applicant's license was based and within the ten years immediately preceding the application;

and (3) If the applicant's certificate, license or permit was issued more than four years prior to the application for issuance of a license pursuant to this section, the applicant has fulfilled the requirements of continuing professional education that would have been applicable pursuant to subsection [6] 5 of this section.

4.

As an alternative to the requirements of subsection 3 of this section, a certified public accountant licensed by another state who establishes a principal place of business in this state shall request the issuance of a license from the board prior to establishing the principal place of SCS HB 2591 19 business.

The board may issue a license to the person [who obtains verification from the NASBA National Qualification Appraisal Service that the individual's qualifications are substantially equivalent to the licensure requirements of sections 326.250 to 326.331] whose qualifications the board verifies to be comparable to the initial licensure requirements of section 326.280.

5.

[An application pursuant to this section may be made through the NASBA Qualification Appraisal Service.

6.] Each licensee shall participate in a program of learning designed to maintain professional competency.

The program of learning shall comply with rules adopted by the board.

The board may create by rule an exception to such requirement for licensees who do not perform or offer to perform for the public one or more kinds of services involving the use of accounting or auditing skills, including issuance of reports on financial statements or of one or more kinds of management advisory, financial advisory or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters.

Licensees granted an exception by the board shall place the word "inactive" adjacent to their certified public accountant title on any business card, letterhead or any other document or device, except their certified public accountant certificate, on which their certified public accountant title appears.

[7.] 6.

Applicants for initial issuance or renewal of licenses pursuant to this section shall list all states in which they have applied for or hold certificates, licenses or permits and list any past denial, revocation or suspension or any discipline of a certificate, license or permit.

Each holder of or applicant for a license shall notify the board in writing within thirty days after its SCS HB 2591 20 occurrence of any issuance, denial, revocation or suspension or any discipline of a certificate, license or permit by another state.

[8.] 7.

The board may issue a license to a holder of a substantially equivalent foreign designation, provided that:

(1) The foreign authority which granted the designation makes similar provisions to allow a person who holds a valid license issued by this state to obtain such foreign authority's comparable designation;

and (2) The foreign designation:

(a) Was duly issued by a foreign authority that regulates the practice of public accounting and the foreign designation has not expired or been revoked or suspended;

(b) Entitles the holder to issue reports upon financial statements;

and (c) Was issued upon the basis of educational, examination and experience requirements established by the foreign authority or by law;

and (3) The applicant:

(a) Received the designation based on educational and examination standards substantially equivalent to those in effect in this state at the time the foreign designation was granted;

(b) Completed an experience requirement substantially equivalent to the requirement set out in subdivision (6) of subsection 1 of section 326.280 in the jurisdiction which granted the foreign designation or has completed four years of professional experience in this state, or meets equivalent requirements prescribed by the board by rule within the ten years immediately preceding the application;

and SCS HB 2591 21 (c) Passed a uniform qualifying examination in national standards and an examination on the laws, regulations and code of ethical conduct in effect in this state acceptable to the board.

[9.] 8.

An applicant pursuant to subsection [8] 7 of this section shall list all jurisdictions, foreign and domestic, in which the applicant has applied for or holds a designation to practice public accounting.

Each holder of a license issued pursuant to this subsection shall notify the board in writing within thirty days after its occurrence of any issuance, denial, revocation, suspension or any discipline of a designation or commencement of a disciplinary or enforcement action by any jurisdiction.

[10.] 9.

The board has the sole authority to interpret the application of the provisions of subsections 7 and 8 [and 9] of this section.

326.289.

1.

The board may grant or renew permits to practice as a certified public accounting firm to applicants that demonstrate their qualifications in accordance with this chapter.

(1) The following shall hold a permit issued under this chapter:

(a) Any firm with an office in this state, as defined by the board by rule, offering or performing attest or compilation services;

or (b) Any firm with an office in this state that uses the title "CPA" or "CPA firm".

(2) Any firm that does not have an office in this state may offer or perform attest or compilation services in this state without a valid permit only if it meets each of the following requirements:

SCS HB 2591 22 (a) It complies with the qualifications described in subdivision (1) of subsection 4 of this section;

(b) It complies with the requirements of peer review as set forth in this chapter and the board's promulgated regulations;

(c) It performs such services through an individual with practice privileges under section 326.283;

and (d) It can lawfully do so in the state where said individual with the privilege to practice has his or her principal place of business.

(3) A firm which is not subject to the requirements of subdivisions (1) or (2) of this subsection may perform other nonattest or noncompilation services while using the title "CPA" or "CPA firm" in this state without a permit issued under this section only if it:

(a) Performs such services through an individual with the privilege to practice under section 326.283;

and (b) Can lawfully do so in the state where said individual with privilege to practice has his or her principal place of business.

(4) (a) All firms practicing public accounting in this state shall register with the secretary of state.

(b) Firms which may be exempt from this requirement include:

a.

Sole proprietorships;

b.

Trusts created pursuant to revocable trust agreements, of which the trustee is a natural person who holds a license or privilege to practice as set forth in section 326.280, 326.283, or 326.286;

c.

General partnerships not operating as a limited liability partnership;

or SCS HB 2591 23 d.

Foreign professional corporations which do not meet criteria of chapter 356 due to name or ownership, shall obtain a certificate of authority as a general corporation.

Notwithstanding the provisions of chapter 356, the secretary of state may issue a certificate of authority to a foreign professional corporation which does not meet the criteria of chapter 356 due to name or ownership, if the corporation meets the requirements of this section and the rules of the board.

(5) A sole practitioner or single member limited liability company (LLC) using the title of "certified public accountant(s)", "CPA", or similar abbreviation in their business name may request exemption from the firm permit requirements of paragraph (b) of subdivision (1) of this subsection by submitting a written request to the board that affirms the business does not offer nor perform attest services nor other services subject to peer review.

2.

Permits shall be initially issued and renewed for periods of not more than three years or for a specific period as prescribed by board rule following issuance or renewal.

3.

The board shall determine by rule the form for application and renewal of permits and shall annually determine the fees for permits and their renewals.

4.

An applicant for initial issuance or renewal of a permit to practice under this section shall be required to show that:

(1) A simple majority of the ownership of the firm, in terms of financial interests and voting rights of all partners, officers, principals, shareholders, members or managers, belongs to licensees who are licensed in some state, and the partners, officers, principals, shareholders, SCS HB 2591 24 members or managers, whose principal place of business is in this state and who perform professional services in this state are licensees under section 326.280 or the corresponding provision of prior law.

Although firms may include nonlicensee owners, the firm and its ownership shall comply with rules promulgated by the board;

(2) Any certified public accounting firm may include owners who are not licensees provided that:

(a) The firm designates a licensee of this state, or in the case of a firm which must have a permit under this section designates a licensee of another state who meets the requirements of section 326.283, who is responsible for the proper registration of the firm and identifies that individual to the board;

(b) All nonlicensee owners are active individual participants in the certified public accounting firm or affiliated entities;

(c) All owners are of good moral character;

and (d) The firm complies with other requirements as the board may impose by rule;

(3) Any licensee who is responsible for supervising attest services, or signs or authorizes someone to sign the licensee's report on the financial statements on behalf of the firm, shall meet competency requirements as determined by the board by rule which shall include one year of experience in addition to the experience required under subdivision (6) of subsection 1 of section 326.280 and shall be verified by a licensee.

The additional experience required by this subsection shall include experience in attest work supervised by a licensee.

5.

An applicant for initial issuance or renewal of a permit to practice shall register each office of the firm SCS HB 2591 25 within this state with the board and show that all attest and compilation services rendered in this state are under the charge of a licensee.

6.

No licensee or firm holding a permit under this chapter shall use a professional or firm name or designation that is misleading as to:

(1) The legal form of the firm;

(2) The persons who are partners, officers, members, managers or shareholders of the firm;

or (3) Any other matter.

The names of one or more former partners, members or shareholders may be included in the name of a firm or its successor unless the firm becomes a sole proprietorship because of the death or withdrawal of all other partners, officers, members or shareholders.

A firm may use a fictitious name if the fictitious name is registered with the board and is not otherwise misleading.

The name of a firm shall not include the name or initials of an individual who is not a present or a past partner, member or shareholder of the firm or its predecessor.

The name of the firm shall not include the name of an individual who is not a licensee.

7.

Applicants for initial issuance or renewal of permits shall list in their application all states in which they have applied for or hold permits as certified public accounting firms and list any past denial, revocation, suspension or any discipline of a permit by any other state.

Each holder of or applicant for a permit under this section shall notify the board in writing within thirty days after its occurrence of any change in the identities of partners, principals, officers, shareholders, members or SCS HB 2591 26 managers whose principal place of business is in this state;

any change in the number or location of offices within this state;

any change in the identity of the persons in charge of such offices;

and any issuance, denial, revocation, suspension or any discipline of a permit by any other state.

8.

Firms which fall out of compliance with the provisions of this section due to changes in firm ownership or personnel after receiving or renewing a permit shall take corrective action to bring the firm back into compliance as quickly as possible.

The board may grant a reasonable period of time for a firm to take such corrective action.

Failure to bring the firm back into compliance within a reasonable period as defined by the board may result in the suspension or revocation of the firm permit.

9.

The board shall require by rule, as a condition to the renewal of permits, that firms undergo, no more frequently than once every three years, peer reviews conducted in a manner as the board shall specify.

The review shall include a verification that individuals in the firm who are responsible for supervising attest and compilation services or sign or authorize someone to sign the accountant's report on the financial statements on behalf of the firm meet the competency requirements set out in the professional standards for such services, provided that any such rule:

(1) Shall include reasonable provision for compliance by a firm showing that it has within the preceding three years undergone a peer review that is [a satisfactory equivalent] comparable to peer review generally required under this subsection;

(2) May require, with respect to peer reviews, that peer reviews be subject to oversight by an oversight body SCS HB 2591 27 established or sanctioned by board rule, which shall periodically report to the board on the effectiveness of the review program under its charge and provide to the board a listing of firms that have participated in a peer review program that is satisfactory to the board;

and (3) Shall require, with respect to peer reviews, that the peer review processes be operated and documents maintained in a manner designed to preserve confidentiality, and that the board or any third party other than the oversight body shall not have access to documents furnished or generated in the course of the peer review of the firm except as provided in subdivision (2) of this subsection.

10.

The board may, by rule, charge a fee for oversight of peer reviews, provided that the fee charged shall be [substantially equivalent] comparable to the cost of oversight.

11.

Notwithstanding any other provision in this section, the board may obtain the following information regarding peer review from any approved American Institute for Certified Public Accountants peer review program:

(1) The firm's name and address;

(2) The firm's dates of enrollment in the program;

(3) The date of acceptance and the period covered by the firm's most recently accepted peer review;

and (4) If applicable, whether the firm's enrollment in the program has been dropped or terminated.

12.

In connection with proceedings before the board or upon receipt of a complaint involving the licensee performing peer reviews, the board shall not have access to any documents furnished or generated in the course of the performance of the peer reviews except for peer review reports, letters of comment and summary review memoranda.

SCS HB 2591 28 The documents shall be furnished to the board only in a redacted manner that does not specifically identify any firm or licensee being peer reviewed or any of their clients.

13.

The peer review processes shall be operated and the documents generated thereby be maintained in a manner designed to preserve their confidentiality.

No third party, other than the oversight body, the board, subject to the provisions of subsection 12 of this section, or the organization performing peer review shall have access to documents furnished or generated in the course of the review.

All documents shall be privileged and closed records for all purposes and all meetings at which the documents are discussed shall be considered closed meetings under subdivision (1) of section 610.021.

The proceedings, records and workpapers of the board and any peer review subjected to the board process shall be privileged and shall not be subject to discovery, subpoena or other means of legal process or introduction into evidence at any civil action, arbitration, administrative proceeding or board proceeding.

No member of the board or person who is involved in the peer review process shall be permitted or required to testify in any civil action, arbitration, administrative proceeding or board proceeding as to any matters produced, presented, disclosed or discussed during or in connection with the peer review process or as to any findings, recommendations, evaluations, opinions or other actions of such committees or any of its members;

provided, however, that information, documents or records that are publicly available shall not be subject to discovery or use in any civil action, arbitration, administrative proceeding or board proceeding merely because they were presented or considered in connection with the peer review process.

SCS HB 2591 29 326.292.

1.

Only licensees may issue a report on financial statements of any person, firm, organization or governmental unit or offer to render or render any attest service.

Such restriction shall not prohibit any act of a public official or public employee in the performance of the person's duties as such;

nor prohibit the performance by any nonlicensee of other services involving the use of accounting skills, including the preparation of tax returns, management advisory services and the preparation of nonattest financial statements.

Nonlicensees may prepare financial statements and issue nonattest transmittals or information thereon which do not purport to be in compliance with the Statements on Standards for Accounting and Review Services (SSARS).

2.

Only certified public accountants shall use or assume the title certified public accountant, or the abbreviation CPA or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that such person is a certified public accountant.

Nothing in this section shall prohibit:

(1) A certified public accountant whose certificate was in full force and effect, issued pursuant to the laws of this state prior to August 28, 2001, and who does not engage in the practice of public accounting, auditing, bookkeeping or any similar occupation, from using the title certified public accountant or abbreviation CPA;

(2) A person who holds a certificate, then in force and effect, issued pursuant to the laws of this state prior to August 28, 2001, and who is regularly employed by or is a director or officer of a corporation, partnership, association or business trust, in his or her capacity as such, from signing, delivering or issuing any financial, SCS HB 2591 30 accounting or related statement, or report thereon relating to such corporation, partnership, association or business trust provided the capacity is so designated, and provided in the signature line the title CPA or certified public accountant is not designated.

3.

No firm shall provide attest or compilation services or assume or use the title certified public accountants or the abbreviation CPAs, or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that such firm is a certified public accounting firm unless:

(1) The firm holds a valid permit [issued under section 326.289] or is a firm exempt from the permit requirement under [subdivisions (2) and (3) of subsection 1 of] section 326.289 and complies with all other applicable provisions of that section;

and (2) Ownership of the firm is in accord with section 326.289 and rules promulgated by the board.

4.

Only persons holding a valid license or permit issued under section 326.280 or 326.289, or persons qualifying for the privilege to practice under section 326.283, and firms exempt from the permit requirement under subsection 1 of section 326.289, shall assume or use the title certified accountant, chartered accountant, enrolled accountant, licensed accountant, registered accountant, accredited accountant or any other title or designation likely to be confused with the titles certified public accountant or public accountant, or use any of the abbreviations CA, LA, RA, AA or similar abbreviation likely to be confused with the abbreviation CPA or PA.

The title enrolled agent or EA shall only be used by individuals so designated by the Internal Revenue Service.

Nothing in this SCS HB 2591 31 section shall prohibit the use or issuance of a title for nonattest services provided that the organization and the title issued by the organization existed prior to August 28, 2001.

5.

(1) Nonlicensees shall not use language in any statement relating to the financial affairs of a person or entity that is conventionally used by certified public accountants in reports on financial statements.

Nonlicensees may use the following safe harbor language:

(a) For compilations:

"I (We) have prepared the accompanying (financial statements) of (name of entity) as of (time period) for the (period) then ended.

This presentation is limited to preparing in the form of a financial statement information that is the representation of management (owners).

I (We) have not audited or reviewed the accompanying financial statements and accordingly do not express an opinion or any other form of assurance on them." (b) For reviews:

"I (We) reviewed the accompanying (financial statements) of (name of entity) as of (time period) for the (period) then ended.

These financial statements (information) are (is) the responsibility of the company's management.

I (We) have not audited the accompanying financial statements and accordingly do not express an opinion or any other form of assurance on them.".

(2) Only persons or firms holding a valid license or permit issued under section 326.280 or 326.289 shall assume SCS HB 2591 32 or use any title or designation that includes the words accountant or accounting in connection with any other language, including the language of a report, that implies that the person or firm holds a license or permit or has special competence as an accountant or auditor;

provided, however, that this subsection shall not prohibit any officer, partner, principal, member, manager or employee of any firm or organization from affixing such person's own signature to any statement in reference to the financial affairs of the firm or organization with any wording designating the position, title or office that the person holds therein nor prohibit any act of a public official or employee in the performance of the person's duties as such.

Nothing in this subsection shall prohibit the singular use of "accountant" or "accounting" for nonattest purposes.

6.

Licensees signing or authorizing someone to sign reports on financial statements when performing attest or compilation services shall provide those services in accordance with professional standards as determined by the board by rule.

7.

No licensee or firm holding a permit under sections 326.280 to 326.289 shall use a professional or firm name or designation that is misleading about the legal form of the firm, or about the persons who are partners, principals, officers, members, managers or shareholders of the firm, or about any other matter.

8.

None of the foregoing provisions of this section shall apply to a person or firm holding a certification, designation, degree or license granted in a foreign country entitling the holder to engage in the practice of public accounting or its equivalent in the country whose activities in this state are limited to the provision of professional SCS HB 2591 33 services to persons or firms who are residents of, governments of, or business entities of the country in which the person holds the entitlement, who performs no attest or compilation services and who issues no reports with respect to the financial statements of any other persons, firms or governmental units in this state, and who does not use in this state any title or designation other than the one under which the person practices in such country, followed by a translation of such title or designation into the English language, if it is in a different language, and by the name of such country.

9.

No licensee shall perform attest or compilation services through any certified public accounting firm that does not hold a valid permit issued under section 326.289.

10.

Nothing herein shall prohibit a practicing attorney or firm of attorneys from preparing or presenting records or documents customarily prepared by an attorney or firm of attorneys in connection with the attorney's professional work in the practice of law.

11.

Nothing herein shall prohibit any trustee, executor, administrator, referee or commissioner from signing and certifying financial reports incident to his or her duties in that capacity.

12.

Nothing herein shall prohibit any director or officer of a corporation, partner or a partnership, sole proprietor of a business enterprise, member of a joint venture, member of a committee appointed by stockholders, creditors or courts, or an employee of any of the foregoing, in his or her capacity as such, from signing, delivering or issuing any financial, accounting or related statement, or report thereon, relating to the corporation, partnership, SCS HB 2591 34 business enterprise, joint venture or committee, provided the capacity is designated on the statement or report.

13.

(1) A licensee shall not for a commission recommend or refer to a client any product or service, or for a commission recommend or refer any product or service to be supplied by a client, or receive a commission, when the licensee also performs for that client:

(a) Attest services;

or (b) A compilation of a financial statement when the licensee expects, or reasonably may expect, that a third party will use the financial statement and the licensee's compilation report does not disclose a lack of independence;

or (c) An examination of prospective financial information.

Such prohibition applies during the period in which the licensee is engaged to perform any of the services listed above and the period covered by any historical financial statements involved in such listed services.

(2) A licensee who is not prohibited by this section from performing services for or receiving a commission and who is paid or expects to be paid a commission shall disclose in writing that fact to any person or entity to whom the licensee recommends or refers a product or service to which the commission relates.

(3) Any licensee who accepts a referral fee for recommending or referring any service of a licensee to any person or entity or who pays a referral fee to obtain a client shall disclose in writing the acceptance or payment to the client.

14.

(1) A licensee shall not:

SCS HB 2591 35 (a) Perform for a contingent fee any professional services for, or receive a fee from, a client for whom the licensee or the licensees's firm performs:

a.

Attest services;

b.

A compilation of a financial statement when the licensee expects, or reasonably might expect, that a third party will use the financial statement and the licensee's compilation report does not disclose a lack of independence;

or c.

An examination of prospective financial information;

(b) Prepare an original tax return or claim for a tax refund for a contingent fee for any client;

or (c) Prepare an amended tax return or claim for a tax refund for a contingent fee for any client, unless permitted by board rule.

(2) The prohibition in subdivision (1) of this subsection applies during the period in which the licensee is engaged to perform any of those services and the period covered by any historical financial statements involved in any services.

(3) A contingent fee is a fee established for the performance of any service pursuant to an arrangement in which no fee will be charged unless a specified finding or result is attained, or in which the amount of the fee is otherwise dependent upon the finding or result of the service.

Solely for purposes of this section, fees are not regarded as being contingent if fixed by courts or other public authorities, or, in tax matters, if determined based on the results of judicial proceedings or the findings of governmental agencies.

A licensee's fees may vary depending, for example, on the complexity of services rendered.

SCS HB 2591 36 15.

Any person who violates any provision of subsections 1 to 5 of this section shall be guilty of a class A misdemeanor.

Whenever the board has reason to believe that any person has violated this section it may certify the facts to the attorney general of this state or bring other appropriate proceedings.

332.081.

1.

Notwithstanding any other provision of law to the contrary, hospitals licensed under chapter 197 shall be authorized to employ any or all of the following oral health providers:

(1) A dentist licensed under this chapter for the purpose of treating on hospital premises those patients who present with a dental condition and such treatment is necessary to ameliorate the condition for which they presented such as severe pain or tooth abscesses;

(2) An oral and maxillofacial surgeon licensed under this chapter for the purpose of treating oral conditions that need to be ameliorated as part of treating the underlying cause of the patient's medical needs including, but not limited to, head and neck cancer, HIV or AIDS, severe trauma resulting in admission to the hospital, organ transplant, diabetes, or seizure disorders.

It shall be a condition of treatment that such patients are admitted to the hospital on either an in- or out-patient basis;

and (3) A maxillofacial prosthodontist licensed under this chapter for the purpose of treating and supporting patients of a head and neck cancer team or other complex care or surgical team for the fabrication of appliances following ablative surgery, surgery to correct birth anomalies, extensive radiation treatment of the head or neck, or trauma- related surgery.

SCS HB 2591 37 2.

No person or other entity shall practice dentistry in Missouri or provide dental services as [defined] described in section 332.071 unless and until the board has issued to the person a certificate certifying that the person has been duly registered as a dentist in Missouri or the board has issued such certificate to an entity that has been duly registered to provide dental services by licensed dentists and dental hygienists and unless and until the board has issued to the person a license, to be renewed each period, as provided in this chapter, to practice dentistry or as a dental hygienist, or has issued to the person or entity a permit, to be renewed each period, to provide dental services in Missouri.

Nothing in this chapter shall be so construed as to make it unlawful for:

(1) A legally qualified physician or surgeon, who does not practice dentistry as a specialty, from extracting teeth;

(2) A dentist licensed in a state other than Missouri from making a clinical demonstration before a meeting of dentists in Missouri;

(3) Dental students in any accredited dental school to practice dentistry under the personal direction of instructors;

(4) Dental hygiene students in any accredited dental hygiene school to practice dental hygiene under the personal direction of instructors;

(5) A duly registered and licensed dental hygienist in Missouri to practice dental hygiene as defined in section 332.091;

(6) A dental assistant, certified dental assistant, or expanded functions dental assistant to be delegated duties as defined in section 332.093;

SCS HB 2591 38 (7) A duly registered dentist or dental hygienist to teach in an accredited dental or dental hygiene school;

(8) A person who has been granted a dental faculty permit under section 332.183 to practice dentistry in the scope of his or her employment at an accredited dental school, college, or program in Missouri;

(9) A duly qualified anesthesiologist or nurse anesthetist to administer an anesthetic in connection with dental services or dental surgery;

(10) A person to practice dentistry in or for:

(a) The United States Armed Forces;

(b) The United States Public Health Service;

(c) Migrant, community, or health care for the homeless health centers provided in Section 330 of the Public Health Service Act (42 U.S.C.

Section 254b);

(d) Federally qualified health centers as defined in Section 1905(l) (42 U.S.C.

Section 1396d(l)) of the Social Security Act;

(e) Governmental entities, including county health departments;

or (f) The United States Veterans Bureau;

or (11) A dentist licensed in a state other than Missouri to evaluate a patient or render an oral, written, or otherwise documented dental opinion when providing testimony or records for the purpose of a civil or criminal action before any judicial or administrative proceeding of this state or other forum in this state.

3.

No corporation shall practice dentistry as defined in section 332.071 unless that corporation is organized under the provisions of chapter 355 or 356 provided that a corporation organized under the provisions of chapter 355 and qualifying as an organization under 26 U.S.C.

Section SCS HB 2591 39 501(c)(3) may only employ dentists and dental hygienists licensed in this state to render dental services to Medicaid recipients, low-income individuals who have available income below two hundred percent of the federal poverty level, and all participants in the SCHIP program, unless such limitation is contrary to or inconsistent with federal or state law or regulation.

This subsection shall not apply to:

(1) A hospital licensed under chapter 197 that provides care and treatment only to children under the age of eighteen at which a person regulated under this chapter provides dental care within the scope of his or her license or registration;

(2) A federally qualified health center as defined in Section 1905(l) of the Social Security Act (42 U.S.C.

Section 1396d(l)), or a migrant, community, or health care for the homeless health center provided for in Section 330 of the Public Health Services Act (42 U.S.C.

Section 254b) at which a person regulated under this chapter provides dental care within the scope of his or her license or registration;

(3) A city or county health department organized under chapter 192 or chapter 205 at which a person regulated under this chapter provides dental care within the scope of his or her license or registration;

(4) A social welfare board organized under section 205.770, a city health department operating under a city charter, or a city-county health department at which a person regulated under this chapter provides dental care within the scope of his or her license or registration;

(5) Any entity that has received a permit from the dental board and does not receive compensation from the patient or from any third party on the patient's behalf at SCS HB 2591 40 which a person regulated under this chapter provides dental care within the scope of his or her license or registration;

or (6) Any hospital nonprofit corporation exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, as amended, that engages in its operations and provides dental services at facilities owned by a city, county, or other political subdivision of the state, or any entity contracted with the state to provide care in a correctional center, as such term is defined in section 217.010, at which a person regulated under this chapter provides dental care within the scope of his or her license or registration.

If any of the entities exempted from the requirements of this subsection are unable to provide services to a patient due to the lack of a qualified provider and a referral to another entity is made, the exemption shall extend to the person or entity that subsequently provides services to the patient.

4.

No unincorporated organization shall practice dentistry as defined in section 332.071 unless such organization is exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and provides dental treatment without compensation from the patient or any third party on their behalf as a part of a broader program of social services including food distribution.

Nothing in this chapter shall prohibit organizations under this subsection from employing any person regulated by this chapter.

5.

A dentist shall not enter into a contract that allows a person who is not a dentist to influence or SCS HB 2591 41 interfere with the exercise of the dentist's independent professional judgment.

6.

A not-for-profit corporation organized under the provisions of chapter 355 and qualifying as an organization under 26 U.S.C.

Section 501(c)(3), an unincorporated organization operating pursuant to subsection 4 of this section, or any other person should not direct or interfere or attempt to direct or interfere with a licensed dentist's professional judgment and competent practice of dentistry.

Nothing in this subsection shall be so construed as to make it unlawful for not-for-profit organizations to enforce employment contracts, corporate policy and procedure manuals, or quality improvement or assurance requirements.

7.

All entities defined in subsection 3 of this section and those exempted under subsection 4 of this section shall apply for a permit to employ dentists and dental hygienists licensed in this state to render dental services, and the entity shall apply for the permit in writing on forms provided by the Missouri dental board.

The board shall not charge a fee of any kind for the issuance or renewal of such permit.

The provisions of this subsection shall not apply to a federally qualified health center as defined in Section 1905(l) of the Social Security Act (42 U.S.C.

Section 1396d(l)).

8.

Any entity that obtains a permit to render dental services in this state is subject to discipline pursuant to section 332.321.

If the board concludes that the person or entity has committed an act or is engaging in a course of conduct that would be grounds for disciplinary action, the board may file a complaint before the administrative hearing commission.

The board may refuse to issue or renew the permit of any entity for one or any combination of causes SCS HB 2591 42 stated in subsection 2 of section 332.321.

The board shall notify the applicant in writing of the reasons for the refusal and shall advise the applicant of his or her right to file a complaint with the administrative hearing commission as provided by chapter 621.

9.

A federally qualified health center as defined in Section 1905(l) of the Social Security Act (42 U.S.C.

Section 1396d(l)) shall register with the board.

The information provided to the board as part of the registration shall include the name of the health center, the nonprofit status of the health center, sites where dental services will be provided, and the names of all persons employed by, or contracting with, the health center who are required to hold a license pursuant to this chapter.

The registration shall be renewed every twenty- four months.

The board shall not charge a fee of any kind for the issuance or renewal of the registration.

The registration of the health center shall not be subject to discipline pursuant to section 332.321.

Nothing in this subsection shall prohibit disciplinary action against a licensee of this chapter who is employed by, or contracts with, such health center for the actions of the licensee in connection with such employment or contract.

10.

The board may promulgate rules and regulations to ensure not-for-profit corporations are rendering care to the patient populations as set forth herein, including requirements for covered not-for-profit corporations to report patient census data to the board.

The provisions of this subsection shall not apply to a federally qualified health center as defined in Section 1905(l) of the Social Security Act (42 U.S.C.

Section 1396d(l)).

SCS HB 2591 43 11.

All not-for-profit corporations organized or operated pursuant to the provisions of chapter 355 and qualifying as an organization under 26 U.S.C.

Section 501(c)(3), or the requirements relating to migrant, community, or health care for the homeless health centers provided in Section 330 of the Public Health Service Act (42 U.S.C.

Section 254b) and federally qualified health centers as defined in Section 1905(l) (42 U.S.C.

Section 1396d(l)) of the Social Security Act, that employ persons who practice dentistry or dental hygiene in this state shall do so in accordance with the relevant laws of this state except to the extent that such laws are contrary to, or inconsistent with, federal statute or regulation.

334.031.

1.

(1) Candidates for licenses as physicians and surgeons shall furnish [satisfactory evidence of their good moral character, and their preliminary qualifications, to wit:

a certificate of graduation from an accredited high school or its equivalent, and satisfactory evidence of completion of preprofessional education consisting of a minimum of sixty semester hours of college credits in acceptable subjects leading towards the degree of bachelor of arts or bachelor of science from an accredited college or university.

They shall also furnish satisfactory evidence of having attended throughout at least four terms of thirty-two weeks of actual instructions in each term and of having received a diploma from some reputable medical college or osteopathic college that enforces requirements of four terms of thirty-two weeks for actual instruction in each term, including, in addition to class work, such experience in operative and hospital work during the last two years of instruction as is required by the American Medical Association and the American Osteopathic Association SCS HB 2591 44 before the college is approved and accredited as reputable.

Any medical college approved and accredited as reputable by the American Medical Association or the Liaison Committee on Medical Education and any osteopathic college approved and accredited as reputable by the American Osteopathic Association is deemed to have complied with the requirements of this subsection]:

(a) Evidence of good moral character by submitting to a criminal background check as provided in section 43.540;

(b) Either:

a.

A diploma and academic transcripts from a school accredited by the Liaison Committee on Medical Education, the Commission on Osteopathic College Accreditation, or a similar accrediting agency or from some reputable medical college or osteopathic college;

or b.

A valid certificate from the Educational Commission for Foreign Medical Graduates (ECFMG);

and (c) A certificate demonstrating that the applicant has satisfied the requirements of section 334.035 relating to postgraduate training.

An applicant who holds a valid certificate issued by the ECFMG shall submit satisfactory evidence of successful completion of two years of such training.

(2) Except as provided in subsection 3 of this section, the board shall not require applicants to provide information in addition to the information the applicant is required to furnish under this subsection.

2.

In determining the qualifications necessary for licensure as a qualified physician and surgeon, the board, by rule and regulation, may accept the certificate of the National Board of Medical Examiners of the United States, chartered pursuant to the laws of the District of Columbia, SCS HB 2591 45 of the National Board of Examiners for Osteopathic Physicians and Surgeons chartered pursuant to the laws of the state of Indiana, or of the Licentiate of the Medical Counsel of Canada (LMCC) in lieu of and as equivalent to its own professional examination.

Every applicant for a license on the basis of such certificate, upon making application showing necessary qualifications as provided in subsection 1 of this section, shall be required to pay the same fee required of applicants to take the examination before the board.

3.

The board may require applicants to list all licenses to practice as a physician currently or previously held in any other state, territory, or country and to disclose any past or pending investigations, discipline, or sanctions against each such license.

4.

In addition to the criminal background screening required by this section, the board may obtain a report on the applicant from the National Practitioner Data Bank or the Federation of State Medical Boards.

334.870.

An applicant for a license to practice respiratory care may be issued a license which is valid until the expiration date as determined by the board after the following requirements have been met:

(1) The applicant submits to the board:

(a) A completed application for licensure;

(b) Written evidence of:

a.

[Credentials from the certifying entity;

or] An active credential as a registered respiratory therapist through the National Board for Respiratory Care, or a successor credentialing organization;

b.

Current licensure or registration with an active credential as a registered respiratory [care practitioner] SCS HB 2591 46 therapist practicing in another state, the District of Columbia or territory of the United States which requires standards for licensure or registration determined by the board to be equivalent to, or exceed, the requirements for licensure under sections 334.800 to 334.930;

or c.

An active credential as a certified respiratory therapist earned prior to January 1, 2027, through the National Board for Respiratory Care;

(c) Payment of any required fees;

(2) The board requests and receives a complete background check and other information as may be deemed necessary to fulfill sections 334.800 to 334.910;

(3) An applicant who has completed the requirements of subdivision (1) of this section and has submitted the necessary information for the background check pursuant to subdivision (2) of this section may obtain a conditional license to practice as a respiratory care practitioner pending the outcome of the background check subject to the following restrictions:

(a) The conditional license shall only be issued if the applicant has made a prima facie showing that he or she meets all of the requirements for full licensure;

(b) The conditional license shall only be effective until the board has had an opportunity to investigate the applicant's qualifications for licensure pursuant to subdivisions (1) and (2) of this section and to notify the applicant that his or her application for licensure has been granted or denied;

(c) If the applicant provides false or misleading information to the board, the board may automatically terminate the conditional license.

If the board automatically terminates a conditional license, the board SCS HB 2591 47 shall notify the holder of the board's decision by certified mail or personal service;

(d) In no event shall such conditional license be in effect for more than twelve months after the date of its issuance;

(e) A conditional license shall not be eligible for renewal;

and (f) No fee shall be charged for issuing a conditional license.

334.880.

1.

A license issued pursuant to sections 334.800 to 334.930 shall be renewed biennially, except as provided in sections 334.800 to 334.930.

The board shall mail a notice to each person licensed during the preceding licensing period at least thirty calendar days prior to the expiration date of the license.

The board shall not renew any license unless the licensee shall provide satisfactory evidence of having complied with the board's minimum requirements for continuing education.

2.

Failure of a licensee to renew his or her license prior to the expiration of the license shall result in the lapse of the license.

A lapsed license may be reinstated by the board as provided by rule.

3.