CPE Audit Service Pilot Program for the Missouri State Board of Accountancy
The Missouri State Board of Accountancy has authorized NASBA to conduct a pilot test of the CPE Audit Service by performing the Board’s CPE audits for licensees renewing in 2012. A 5% audit pool was selected to submit their CPE credit information and supporting documentation for the reporting period of 1/1/2009 – 12/31/2011. The data and supporting evidence is collected online via a NASBA CPE reporting tool that is customized for the Missouri State Board. The data submitted by licensees will be evaluated for compliance with Missouri’s minimum CPE requirements using NASBA’s CPEtracking rules engine software that is programmed with all the state CPE rules and requirements. Trained NASBA staff, under the direction of the Missouri State Board of Accountancy, will review all submitted supporting documentation to assure that it is official, corresponds with the CPE course and credit information supplied by the licensees and that it adheres to the Missouri Board’s policies for acceptable supporting documentation.
Missouri Licensees randomly selected in the 5% audit pool were mailed audit notice letters dated November 15, 2012. The deadline for completing the online submission of the requested documentation and information is December 15, 2012. NASBA and the Missouri Board expect to have the audit completed within a few months and will notify those audited in writing of the results of the CPE audit.
Licensees selected for audit will need their Missouri CPA license number and state issued PIN to log into their accounts. They must also have Certificates of Completion and other supporting documentation in an electronic format such as PDF or JPEG files. Paper documents will need to be scanned in advance of entering credit information so they can be attached to the CPE credit records in their accounts.