Missouri Code § 313.940

Annual financial audit required, operator to pay cost of audit — exemption.
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1. Except as provided in subsection 2 of this section, a licensed operator shall contract annually with a certified public accountant to perform a financial audit of the licensed operator. Except as provided in subsection 2 of this section, a licensed operator shall also contract with a qualified third party to perform an examination to ensure compliance with sections 313.900 to 313.955 and any rule governing sections 313.900 to 313.955 . The licensed operator shall submit the result of each audit and examination to the commission by November first of the subsequent calendar year.
2. A licensed operator with net revenues of two hundred fifty thousand dollars or less in a calendar year shall not be required to comply with the provisions of subsection 1 of this section. The commission may perform an audit on such licensed operator at the commission's expense. If such audit uncovers evidence of any violation of sections 313.900 to 313.955 , the licensed operator shall remit to the commission the reasonable cost of such audit.

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