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SB 1233MISSOURISession 2026State BillSigned into law
Enacted

General Assembly enacts revised accountant licensing rules, firm permit standards, and a prohibition on AI in public accounting

Original title: Modifies provisions relating to activities requiring licensure

Last action · July 13, 2026: Signed by GovernorSponsor: Curtis Trent

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Artificial intelligence systems are prohibited from holding legal personhood or being used to perform public accounting, while certified public accountants face updated educational, experience, and firm registration standards.

Why it matters

Accountants, accounting firms, and exam applicants must comply with new credentialing rules and face class A misdemeanor penalties for using artificial intelligence in public accounting services.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Certified public accountants

CPAs are subject to updated licensing, continuing education, fee restrictions, firm permit rules, and prohibitions against using artificial intelligence for public accounting.

Directly affected

Accounting firms

Firms must comply with ownership structures, office registrations, mandatory peer reviews, and prohibitions on AI-driven public accounting services.

Directly affected

CPA examination applicants

Applicants must meet revised educational degree and accounting concentration requirements along with specified experience verifications.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Can an artificial intelligence system obtain a CPA license?
No, the act explicitly prohibits granting legal personhood to any AI system for the purpose of obtaining a license under chapter 326.
What is the penalty for using artificial intelligence to perform public accounting?
Any violation is classified as a class A misdemeanor.
Are out-of-state CPAs allowed to practice in Missouri without registering?
Individuals holding a valid, unrestricted license from another state who meet statutory conditions may exercise practice privileges in Missouri without obtaining a local license or paying a fee, provided they consent to the board's jurisdiction.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Check Your Understanding

1.According to the bill version 5607S.02P, what does the text expressly prohibit regarding AI systems and licensing under chapter 326?

2.According to the bill version 5607S.02P, what does the text establish regarding certified public accountants or accounting firms performing public accounting with artificial intelligence?

Follow the record

Votes, people, money & the original source

Where This Stands

Current status: Signed into law.

Procedural history

48 actions
  1. Jul 13, 2026Office of the GovernorEnrolled
    Signed by Governor
  2. May 28, 2026Senate
    Reported Duly Enrolled Rules, Joint Rules, Resolutions & Ethics Committee
  3. May 28, 2026Senate
    Signed by Senate President Pro Tem
  4. May 28, 2026House
    Signed by House Speaker
  5. May 28, 2026Office of the Governor
    Delivered to Governor
  6. May 7, 2026Senate
    S concurs in HCS, as amended
Show 42 earlier actions
  1. May 7, 2026SenateFloor
    S Third Read and Passed
  2. May 7, 2026SenateFloor
    Truly Agreed To and Finally Passed
  3. Apr 30, 2026House
    HA 1 to HCS H offered & adopted (McGirl)--(5607H07.18H)
  4. Apr 30, 2026House
    HA 2 to HCS H offered & withdrawn (Van Schoiack)--(5607H07.06H)
  5. Apr 30, 2026House
    HA 3 to HCS H offered & ruled out of order (Nolte)--(5607H07.19H)
  6. Apr 30, 2026House
    HCS, as amended, H adopted --(5607H.07C)
  7. Apr 30, 2026HouseFloor
    H Third Read and Passed
  8. Apr 29, 2026HouseCommittee
    Voted Do Pass H Fiscal Review
  9. Apr 29, 2026HouseCommittee
    Reported Do Pass H Fiscal Review
  10. Apr 29, 2026House
    Bill Placed on H Informal Calendar
  11. Apr 22, 2026HouseCommittee
    Referred H Fiscal Review Committee
  12. Apr 21, 2026HouseCommittee
    Voted Do Pass H Rules - Administrative
  13. Apr 21, 2026HouseCommittee
    Reported Do Pass H Rules - Administrative
  14. Apr 14, 2026HouseCommittee
    Referred H Rules - Administrative
  15. Mar 23, 2026HouseCommittee
    HCS Reported Do Pass H Professional Registration and Licensing
  16. Mar 11, 2026HouseCommittee
    HCS Voted Do Pass H Professional Registration and Licensing
  17. Mar 4, 2026House
    Hearing Conducted H Professional Registration and Licensing
  18. Feb 27, 2026HouseFloor
    H Second Read
  19. Feb 27, 2026HouseCommittee
    Referred H Professional Registration and Licensing
  20. Feb 26, 2026SenateFloor
    S Third Read and Passed
  21. Feb 26, 2026HouseIntroduced
    H First Read
  22. Feb 23, 2026SenateFloor
    Motion to reconsider Perfection Vote S adopted (Trent)
  23. Feb 23, 2026SenateFloor
    Motion to reconsider the adoption vote for SS S adopted (Trent)
  24. Feb 23, 2026Senate
    SS S withdrawn
  25. Feb 23, 2026Senate
    SS#2 S offered & adopted (Trent)--(5607S.03F)
  26. Feb 23, 2026Senate
    Re-Perfected
  27. Feb 23, 2026Senate
    Reported Truly Re-Perfected S Rules, Joint Rules, Resolutions and Ethics Committee
  28. Feb 19, 2026Senate
    Reported Truly Perfected S Rules, Joint Rules, Resolutions and Ethics Committee
  29. Feb 18, 2026Senate
    SS S offered (Trent)--(5607S.02F)
  30. Feb 18, 2026Senate
    SA 1 to SS S offered & defeated (McCreery)--(5607S02.01S)
  31. Feb 18, 2026Senate
    SA 2 to SS S offered (Moon)--(5607S02.04S)
  32. Feb 18, 2026Senate
    SA 1 to SA 2 to SS S offered & adopted (Beck)--(5607S02.08S)
  33. Feb 18, 2026SenateFloor
    SA 2 to SS, as amended, S adopted
  34. Feb 18, 2026Senate
    SA 3 to SS S offered & defeated (Washington)--(5607S02.02S)
  35. Feb 18, 2026SenateFloor
    SS, as amended, S adopted
  36. Feb 18, 2026Senate
    Perfected
  37. Feb 12, 2026Senate
    Reported from S Emerging Issues and Professional Registration Committee
  38. Feb 10, 2026SenateCommittee
    Voted Do Pass S Emerging Issues and Professional Registration Committee
  39. Feb 3, 2026Senate
    Hearing Conducted S Emerging Issues and Professional Registration Committee
  40. Jan 27, 2026SenateFloor
    Second Read and Referred S Emerging Issues and Professional Registration Committee
  41. Jan 7, 2026SenateIntroduced
    S First Read
  42. Dec 1, 2025Senate
    Prefiled

Version history & redline

8 versions on file
Comparing 2/18/2026 - SA 1 to SA 2 to SS S offered & adopted (Beck)--(5607S02.08S) 2/18/2026 - Adopted → 5607S.02P - Perfected
removed addedOfficial text
removed: 5607S02.08S 1 SENATE AMENDMENT NO. _____ TO SENATE AMENDMENT NO. _____ Offered by Of Amend SA #___ to SS/Senate Bill No. 1233 , Page 1 , Section , Line 14 , by inserting after "326." the following:2 "3. It shall be the unlawful practice of public3 accounting for any certified public accountant or certified4 public accounting firm to perform public accounting with the5 use of artificial intelligence. Any violation of this6 subsection shall be a class A misdemeanor.".7added: EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted and is intended to be omitted in the law. SECOND REGULAR SESSION [PERFECTED] SENATE SUBSTITUTE FOR SENATE BILL NO. 1233 103RD GENERAL ASSEMBLY INTRODUCED BY SENATOR TRENT. 5607S.02P KRISTINA MARTIN, Secretary AN ACT To repeal sections 326.256, 326.277, 326.280, 326.283, 326.286, 326.289, and 326.292, RSMo, and to enact in lieu thereof eight new sections relating to the licensing of accountants, with penalty provisions. Be it enacted by the General Assembly of the State of Missouri, as follows: Section A. Sections 326.256, 326.277, 326.280, 326.283, 326.286, 326.289, and 326.292, RSMo, are repealed and eight new sections enacted in lieu thereof, to be known as sections 326.256, 326.277, 326.280, 326.283, 326.286, 326.289, 326.292, and 1, to read as follows: 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, 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 46,575 more added characters - read this version
Redline computed from the official version text (record lane).View this version →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Curtis TrentSenate · District 20RepublicanPrimary sponsor

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Emerging AI Regulation in Professional Licensing

The inclusion of specific statutory bans and criminal penalties for utilizing artificial intelligence in public accounting marks a direct legislative response to automation in professional fields.

General Assembly

Connected Entities

Curtis Trent, Internal Revenue Service, American Institute of Certified Public Accountants and 3 more
PersonCurtis Trent“Senator who introduced SB 1233”Map →
OrganizationInternal Revenue Service“Federal agency referenced for enrolled agent designations”Map →
OrganizationAmerican Institute of Certified Public Accountants“National organization referenced for accounting standards”Map →
OrganizationGeneral Assembly“Legislative body of the State of Missouri”Map →
OrganizationNational Association of State Boards of Accountancy“Association referenced for appraisal and qualification services”Map →
OrganizationPublic Company Accounting Oversight Board“Oversight board for accounting standards”Map →

Sources

Open source document

www.senate.mo.gov

Analysis Score

0–100
  • Significance75
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz45
    Current news / social attention level

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