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If your company is licensed with B2 authority through the Department of Commerce and Insurance, your company must report to the Division of Workers’ Compensation. B2 authority means that your company has the authority to write Workers’ Compensation policies in the state of Missouri, if your company chooses to do so. B2 authority allows your company to write lines of business other than Workers’ Compensation. Therefore, as long as your company retains the B2 authority in Missouri, you are required by law to submit quarterly reports to the Division for your company.