Missouri Revised Statutes Title XXII. Occupations and Professions § 326.283. Reciprocity for out-of-state accountants--licensee of this state committing act in another state, effect

1. (1) An individual whose principal place of business, domicile, or residency is not in this state and who holds a valid and unrestricted license 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, 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:

(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.