SS#2/SB 1233 - This act modifies provisions relating to the licensing of certain professionals.\r\n\r\nACCOUNTANTS (SECTIONS 326.256 TO 326.292)\r\nThis act modifies the requirements for licensing of accountants. This act provides that an applicant for examination shall provide proof that the applicant has obtained a baccalaureate degree or a post-baccalaureate degree, instead of proof of completion of at least 120 semester hours of college education.\r\n\r\n\tAdditionally, for licensure, the applicant shall either hold a baccalaureate degree, a baccalaureate degree and 30 additional semester hours of college education, or a post-baccalaureate degree from an accredited college or university recognized by the Missouri State Board of Accountancy ("Board") with the total educational program including a Board-appropriate accounting concentration or equivalent. If the applicant has a baccalaureate degree, the applicant shall have two years of experience. If the applicant has a baccalaureate degree and 30 additional semester hours of college education or a post-baccalaureate degree, the applicant shall have at least one year of experience.\r\n\r\n\tThis act also repeals the eligibility for examination if the applicant expects to meet the educational requirements within 60 days.\r\n\r\n\tThis act changes the educational and examination requirements for reciprocity of those individuals whose principal place of business, domicile, or residency is not in this state and who hold a valid and unrestricted public accounting license in another state. Current law provides that such non-Missouri individuals shall have all the privileges of licensees without the need to obtain a license, notify or register with the Board, or pay a fee if the license has been determined by the Board to be in substantial equivalence with the Missouri licensure requirements or if the individual's qualifications are substantially equivalent to Missouri licensure requirements. This act provides that a non

Passed first chamber: it can still change before the session ends.

MO HCS SS# 2 SB 1233 · 2026