State Codes and Statutes
Statutes > Missouri > T24 > C367 > 367_205Annual audit by certified public accountant required.
367.205. All persons and entities licensed under theprovisions of sections 367.100 to 367.200 shall cause an audit tobe made once each year by a certified public accountant firm, ofwhich at least one partner is the holder of a Missouri certifiedpublic accountant license. In the event that entities licensedunder the provisions of sections 367.100 to 367.200 areaffiliated with entities which engage in other than such licensedactivities in this state or elsewhere, an audit of the financialstatements which consolidate the financial statements of thelicensee, made according to generally accepted auditingstandards, will be sufficient for the purpose of sections 367.205to 367.215.
(L. 1972 S.B. 405 § 1)
