Home/Missouri/Statutes/Title XXIV: BUSINESS AND FINANCIAL INSTITUTIONS/Ch. 367: Pawnbrokers and Small Loans/§ 367.205
Missouri Statutes

§ 367.205 — Annual audit by certified public accountant required.

Missouri § 367.205
JurisdictionMissouri
Title XXIVBUSINESS AND FINANCIAL INSTITUTIONS
Ch. 367Pawnbrokers and Small Loans

This text of Missouri § 367.205 (Annual audit by certified public accountant required.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mo. Rev. Stat. § 367.205 (2026).

Text

All persons and entities licensed under the provisions of sections 367.100 to 367.200 shall cause an audit to be made once each year by a certified public accountant firm, of which at least one partner is the holder of a Missouri certified public accountant license.  In the event that entities licensed under the provisions of sections 367.100 to 367.200 are affiliated with entities which engage in other than such licensed activities in this state or elsewhere, an audit of the financial statements which consolidate the financial statements of the licensee, made according to generally accepted auditing standards, will be sufficient for the purpose of sections 367.205 to 367.215 .

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

(L. 1972 S.B. 405 § 1)

Nearby Sections

15
§ 367.011
Definitions.
§ 367.021
Secured personal credit loans — who may make — interest rate.
§ 367.031
Receipt for pledged property — contents — definitions — third-party charge for database — access to database information, limitations — error in data, procedure — loss of pawn ticket, effect.
§ 367.040
Loans due, when — return of collateral, when — restrictions.
§ 367.043
License required — qualifications — oath — bond — accounting — location within one-half mile of excursion gambling boat or facility, prohibited, when.
§ 367.044
Definitions — pledged goods for money, pawnbroker entitled only to goods pledged, exception, misappropriated goods — procedure to recover.
§ 367.045
Customer failure to repay pawnbroker when notified that goods pledged or sold were misappropriated, penalty.
§ 367.046
Procedure to reclaim purchase price of misappropriated goods.
§ 367.047
Hold order in effect, pawnbroker may release property to peace officer, not waiver of property rights — sale of property under hold order prohibited.
§ 367.048
Criminal charges filed and disposition of case, notice to pawnbroker, duty of prosecutor or circuit attorney — release of hold order, procedure.
§ 367.049
No criminal or civil liability for pawnbroker exercising due care and good faith.
§ 367.050
Violation, penalties.
§ 367.051
Jurisdiction of state courts for all civil actions — nonresident to appoint secretary of state as agent for service.
§ 367.052
Leased property, rental or installment contracts not misappropriated unless marked — defacing marks, effect — claimant may recover — pawnbroker not liable.
§ 367.053
Titles, licenses and permits for pledged goods to remain in effect, void when — ownership passing to pawnbroker, right to retitle or relicense.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Missouri § 367.205, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/367/367.205.