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Missouri House Bill 1797 Updates Public Accounting Licensing, Firm Permits, and Disciplinary Rules

Original title: LICENSING OF ACCOUNTANTS

Last action · April 29, 2026: Placed on Informal CalendarSponsor: Mike McGirl

Introduced
Committee
Floor Vote
Passed
Law

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Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Would Do

Representative Mike McGirl introduced HB 1797 to revise Missouri statutes governing certified public accountants (CPAs) and accounting firms, updating examination and experience requirements, out-of-state practice privileges, and board disciplinary powers. The bill modifies definitions, establishes criminal penalties for unauthorized use of professional titles, and outlines continuing education and rules.

Why it matters

Changes credentialing paths, mobility privileges, firm ownership rules, and compliance standards for CPAs and public accounting firms operating in Missouri.

Who It Would Affect

Groups the bill's text would affect if enacted, 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, practice privilege, and disciplinary provisions.

Directly affected

Certified public accounting firms

Accounting firms must comply with revised permit, ownership, and peer review requirements.

Directly affected

Missouri state board of accountancy

The board receives updated statutory authority for rulemaking, investigations, and disciplinary proceedings.

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

What educational qualifications are required to apply for the CPA examination under the bill?
Applicants must provide proof of obtaining a baccalaureate degree at an accredited college or university recognized by the board, with an accounting concentration or equivalent, be at least 18 years of age, and be of good moral character.
Are out-of-state CPAs required to register or pay a fee to practice in Missouri?
Individuals holding a valid, unrestricted license from another state as of December 31, 2024, retain practice privileges in Missouri without needing to obtain a local license, register, or pay a fee.
What penalties apply for unauthorized use of CPA titles or issuing reports without a license?
Any person who violates subsections 1 to 5 of section 326.292 regarding protected titles and attest reports is guilty of a class A misdemeanor.

What else do you want to know?

News Coverage

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

Where This Stands

Currently passed chamber. The next step in the legislative lifecycle is Law.

Procedural history

28 actions
  1. Apr 29, 2026House
    Placed on Informal Calendar
  2. Apr 16, 2026SenateCommittee
    Reported Do Pass (S)
  3. Apr 14, 2026SenateCommittee
    Voted Do Pass (S)
  4. Apr 14, 2026Senate
    Executive Session Held (S)
  5. Apr 14, 2026Senate
    Public Hearing Held (S)
  6. Mar 30, 2026Senate
    Public Hearing Scheduled (S)
Show 22 earlier actions
  1. Mar 23, 2026SenateCommittee
    Second read and referred: Emerging Issues and Professional Registration(S)
  2. Mar 9, 2026Senate
    Reported to the Senate and First Read (S)
  3. Mar 5, 2026HouseFloor
    Third Read and Passed (H)
  4. Mar 5, 2026House
    Taken Up for Third Reading (H)
  5. Mar 5, 2026House
    Placed on the Informal Third Reading Calendar (H)
  6. Mar 3, 2026House
    Perfected (H)
  7. Mar 3, 2026House
    HCS Adopted (H)
  8. Mar 3, 2026House
    Title of Bill - Agreed To
  9. Mar 3, 2026House
    Taken Up for Perfection (H)
  10. Feb 25, 2026House
    Placed on the Informal Perfection Calendar (H)
  11. Feb 12, 2026HouseCommittee
    Reported Do Pass (H)
  12. Feb 12, 2026HouseCommittee
    Voted Do Pass (H)
  13. Feb 12, 2026House
    Executive Session Completed (H)
  14. Feb 5, 2026HouseCommittee
    Referred: Rules - Administrative(H)
  15. Feb 4, 2026HouseCommittee
    HCS Reported Do Pass (H)
  16. Feb 4, 2026HouseCommittee
    HCS Voted Do Pass (H)
  17. Feb 4, 2026House
    Executive Session Completed (H)
  18. Jan 28, 2026House
    Public Hearing Completed (H)
  19. Jan 22, 2026HouseCommittee
    Referred: Professional Registration and Licensing(H)
  20. Jan 8, 2026HouseFloor
    Read Second Time (H)
  21. Jan 7, 2026HouseIntroduced
    Read First Time (H)
  22. Dec 1, 2025HouseIntroduced
    Prefiled (H)

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

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

Discoveries

1 pattern noticed across the record

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

policy shift95% confidence

Modernization of CPA Examination and Licensing Standards

The legislation restructures education pathways, out-of-state mobility provisions, and peer review confidentiality rules for the accounting profession in Missouri.

Connected Entities

Internal Revenue Service, American Institute of Certified Public Accountants, National Association of State Boards of Accountancy and 3 more
OrganizationInternal Revenue Service“Federal agency designated for the enrolled agent (EA) title.”Map →
OrganizationAmerican Institute of Certified Public Accountants“National organization referenced for professional accounting standards.”Map →
OrganizationNational Association of State Boards of Accountancy“National association referenced for accountancy boards.”Map →
OrganizationPublic Company Accounting Oversight Board“Board referenced for auditing standards and oversight.”Map →
OrganizationMissouri state board of accountancy“Board established under section 326.259 to regulate public accounting.”Map →
OrganizationAdministrative Hearing Commission“Commission where the board may file complaints under chapter 621.”Map →

Sources

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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