20 CSR 2010-1.050 - Board Subpoena Power
(1) The board
shall have the power to issue a subpoena or to summon as necessary for the
attendance and testimony of any witness, and shall have the power to issue a
subpoena duces tecum for the production of any book, paper, document, or
thing.
(2) The board as an
administrative body having superintending control over the practice of public
accounting in Missouri shall have the power of subpoena and this power of
subpoena shall exist in all manner necessary with respect to complaints,
investigations, disciplinary actions, or in the course of pursuing settlement.
The board's power of subpoena shall not be interpreted as superceding or
removing the limitations set forth in section 326.289.13, RSMo.
(3) In lieu of requiring attendance of a
person to produce original documents in response to a subpoena duces tecum, the
board may require sworn copies of such documents to be filed with it or
delivered to its designated representative.
(4) In the course of any board investigation
of a licensee, the board may subpoena client work papers or client
communications maintained by a licensee that relate to and are in connection
with services rendered to the client by the licensee or, alternatively, are
material to the defense of the licensee.
(5) Information obtained by subpoena shall be
considered a closed record of the board pursuant to 326.295, RSMo, unless
otherwise provided by law, and except for use only in the proceeding of the
matter for which such material was obtained.
(6) The board may enforce its subpoenas,
including subpoenas duces tecum, by applying to the circuit court of Cole
County, the county of the investigation, hearing or proceeding, or any county
where the person resides or may be found, for an order upon any person or firm
who shall fail to obey a subpoena to show cause why such subpoena should not be
enforced, which such order and a copy of the application therefore shall be
served upon the person or firm in the same manner as a summons in a civil
action, and if the circuit court shall, after a hearing, determine that the
subpoena should be sustained and enforced, such court shall proceed to enforce
the subpoena in the same manner as though the subpoena had been issued in a
civil case in the circuit court.
Notes
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