M.M. v. Missouri State Board of Accountancy

CRIST, Judge.

Review of administrative action. M.M. (accountant) appeals from the circuit court’s order affirming respondent’s (Board) order revoking, under § 326.130, RSMo 1986, accountant’s certified public accountant certificate. As the basis for his appeal, accountant asserts the penalty imposed by the Board is too severe. We affirm.

On January 1,1980, accountant terminated his business relationship with client, a non-profit organization. During the course of that business relationship, accountant had possession of client’s financial records for the purpose of filing reports required by…