Professions and Occupationss

Rule 2.2.1. Examinee Qualifications: The CPA examination as required by the Public Accountancy Act is to determine minimum competency of an individual for licensure purposes. The CPA examination shall test the knowledge and skills required for performance as an entry-level certif…

Rule 2.3.1. Each CPA license holder shall be required to register and to pay an annual registration fee on or before the first day of January each year. Application for such registration shall be made online at the Board's website. The registration fee shall be determined under t…

Rule 2.4.1. An individual seeking reinstatement of a CPA license which has been revoked, suspended, canceled voluntarily or canceled for failure to register must submit to the Board an application for reinstatement of such license and satisfy the requirements as described herein.…

Rule 2.5.1. Retired Status: An individual who holds a current license issued by the board who is 55 years old or older and has filed a request for retired status on a form prescribed by the board which indicates the licensee does not perform or offer to perform for the public one…

Rule 2.6.1. Persons holding CPA certificates/licenses granted by other jurisdictions must apply for reciprocity for a CPA license with the Mississippi State Board of Public Accountancy if they do not meet the following exemptions. In addition, CPA firms must apply for registratio…

Rule 2.7.1. A replacement certificate of licensure may be issued at the holder"s request upon payment of fee and compliance with the following requirements: (a) In the event of a certificate of licensure which has been lost, the request for replacement must be accompanied by a sw…

Rule 3.1.1. The practice of public accounting as defined per Mississippi Code of 1972, Section 73-33-2, and the Definitions section of these Rules and Regulations must be performed through a CPA firm meeting ownership and other requirements specified herein, including compliance …

Rule 3.2.1. A CPA firm seeking reinstatement of a firm permit or privilege to practice public accounting which has been revoked, suspended, canceled voluntarily or canceled for failure to register must submit to the Board an application for reinstatement of such firm permit or pr…

Rule 4.1.1. To annually renew a CPA license, an individual must complete and report at a minimum, the 40 CPE credit hours required under this rule accrued during the applicable compliance & reporting period and on forms prescribed by the Board by August 1. Rule 4.1.2. All license…

Rule 4.2.1. Maintenance of Records and Control: Each licensee is responsible and must maintain records of all CPE in which he has participated showing: (a) Sponsoring organization (b) Location of course (c) Title, description of content, and outline (or equivalent) (d) Instructor…

Rule 4.3.1. The overriding consideration in determining whether a specific program qualifies as acceptable continuing education is that it must be a formal program of learning which contributes directly to the professional competence of an individual licensee. Rule 4.3.2. The int…

Rule 4.4.1. CPE programs whether live or internet based programs must be conducted by persons whose background, training, education and experience qualify them as capable instructors, discussion leaders or lecturers on the subject matter of the particular programs. Instructors sh…

Rule 4.5.1. A licensee who fails to comply with the provisions of Rule 4.2. of this title (relating to CPE records and reporting) or Rule 4.1. of this title (relating to CPE attendance) may be subject to disciplinary action under the Mississippi Code of 1972, Section 73-33-11, fo…

The purpose of the Board's compliance assurance program (CAP) is to monitor compliance with applicable accounting and auditing standards adopted by generally recognized standard-setting bodies, thus improving the quality of financial reporting assuring that the public can rely on…

The following words and phrases, when used in this chapter and the peer review program, shall have the following meanings: (a) "Administering Entity (AE)" means an entity approved by a Board-approved sponsoring organization to administer the Board-approved peer reviewprogram. (b)…

Rule 5.3.1. A practice unit which has not performed any engagement as defined in paragraph 1 of this rule during the 12 months prior to registration per Chapter 3 shall be exempt from enrollment in a peer review program but not from registering with the Board. Rule 5.3.2. Unless …

Rule 5.4.1. Every practice after completion of a peer review shall file with the Board within thirty (30) days of receipt from the sponsoring organization: (1) A copy of the peer review report and the final letter of acceptance from the sponsoring organization, if such report is …

Rule 5.5.1. A firm, including a succeeding firm which receives two (2) consecutive pass with deficiencies reports and/or one (1) fail report, may be required by the Board or its designee to have an accelerated peer review within eighteen (18) months from the year end of the firm'…

(a) The Board shall approve peer review sponsoring organizations, program(s) and standards. (b) The Board finds that because the American Institute of Certified Public Accountants (AICPA) has decades of experience as a sponsoring organization and has developed universally respect…

(a) A Peer Review Oversight Committee (PROC) may be appointed or adopted by the Board to monitor the Board-approved peer review program, including sponsoring organizations' administering entities. The PROC or the Board's designee shall report to the Board, at least annually, on t…

Nothing in this rule should be construed to prohibit the Board from initiating an investigation involving complaint(s) of alleged violations of statute or Rules and Regulations against a practice unit or CPA. Notes 30 Miss. Code. R. 1-5.8 Miss. Code Ann. § 73- 33-5 (f) Amended 11…

Rule 6.1.1. The Mississippi State Board of Public Accountancy promulgates these Rules of Professional Conduct within the Rules and Regulations under the authority of Title 73, Chapter 33 of the Mississippi Code of 1972, as amended which directs the Board to adopt and enforce such…

Rule 6.10.1. A CPA or firm permit holder shall not express an opinion that financial statements are presented in conformity with generally accepted accounting principles if such statements contain any departure from an accounting principle which has a material effect on the state…

A CPA or firm permit holder shall conform to all professional standards applicable to the services being performed including but not limited to government accounting and auditing, public company engagements, consulting, accounting and review services, tax practice, financial proj…

Rule 6.12.1. A CPA or firm permit holder shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. This rule shall not be construed: (a) to relieve a CPA or firm permit holder of his obligation under…

Rule6.13.1. A CPA or firm permit holder shall furnish to a client or former client (regardless of the status of the client or former client account) upon request, any accounting or other records belonging to, or obtained for, the client which he or the firm may have had occasion …

Rule 6.14.1. A CPA shall conduct himself in a manner which will contribute to the honor and dignity of the State and the profession and shall not at any time commit an act or engage in any conduct discreditable to the accounting profession. Rule 6.14.2. A discreditable act includ…

Rule 6.15.1. A CPA shall conduct himself in a manner which will not cause him to be disciplined by federal or state agencies or boards for violations of laws or rules on ethics. A CPA or firm permit holder who engages in activities regulated by other federal or state authorities …

A CPA may practice public accounting, whether as an owner or employee, only through an entity meeting ownership requirements as specified in Chapter 3. of these Rules and Regulations and properly registered with the Board with a firm permit to practice public accountancy. Notes 3…

The following acts shall constitute grounds for which disciplinary actions may be taken by the Board: Rule 6.17.1. The CPA or firm permit holder has made misleading, deceptive, untrue, or fraudulent representations in the practice of public accounting. Rule 6.17.2. The CPA or fir…

Rule 6.2.1. A CPA or firm of which he is partner, member, or shareholder shall not express an opinion or issue a review report on financial statements of a client unless he is and, if applicable, his firm are independent in fact and appearance with respect to such client. Example…

Rule 6.3.1. The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical competence, morality, and integrity. To this end, a CPA and fir…

Rule 6.4.1. When offering or rendering accounting or related financial, tax, management or investment or advice, a CPA or firm permit holder shall be objective and shall not place its own financial interests nor the financial interests of a third party ahead of the legitimate fin…

Rule 6.5.1. A CPA or firm permit holder shall not seek to obtain clients by any communication or advertising (written, oral, or electronic), or other forms of solicitation: (1) in a manner that is false, fraudulent, misleading, deceptive, unfair, tends to promote unsupported clai…

Rule 6.6.1. A CPA or firm permit holder shall neither pay any consideration or commission to obtain a client, nor accept any consideration or commission for the referral of a client to others, nor for a commission recommend or refer to a client any product or service, or for a co…

Rule 6.7.1 A CPA or firm permit holder in public practice shall not: (a) perform for a contingent fee any professional services for, or receive such a fee from a client for whom the CPA or firm permit holder performs, (i) an audit or review of a financial statement; or (ii) a com…

A CPA or firm permit holder shall not undertake any engagement which he or the firm cannot reasonably expect to complete with professional competence and due professional care, including compliance, where applicable withs Rules 6.9., 6.10., and 6.11. of these Rules and Regulation…

Rule 6.9.1. A CPA or firm permit holder shall not permit his name to be associated with financial statements in such a manner as to imply that he is acting as an independent public accountant unless he has complied with the applicable generally accepted auditing standards. Rule 6…

Rule 8.1.1. Repeal. Rule 8.1.2. If for any reason a vacancy shall occur on the Board, the Chair will provide a notice to the Governor and ask for the appointment of a new member to fill the unexpired term of the previous member. Rule 8.1.3. Board appointees must hold valid CPA li…

Rule 8.2.1. Meetings of the Board shall be conducted in accordance with Robert's Rules of Order insofar as such rules are compatible with the laws of the State governing the Board or its own resolutions as to its conduct. No Board action shall be invalidated by reasons of failure…

Rule 8.3.1. Executive Director. The Board may employ an Executive Director who will serve at the will of the Board. The Executive Director shall be the administrator of the Board Office and may employ the staff necessary to conduct the activities of the Board. The Executive Direc…

3. Where and How the Public may Obtain Information. The Board Rules and Regulations, as well as information regarding the Board meetings and regulatory requirements, may be obtained by visiting the Board's website at www.msbpa.ms.gov. Requests for declaratory opinions may be made…

1. Scope. This rule is promulgated pursuant to Mississippi Code of 1972 Section 25-43-3.104(2)(d) of the Administrative Procedures Law, and applies to all oral proceedings held for the purpose of providing the public with an opportunity to make oral presentations on proposed new …

1. This rule is promulgated pursuant to Mississippi Code of 1972 Section 25-43-2.103(2) of the Administrative Procedure Law, and is intended to set forth the Board's rules governing the form and content of requests for declaratory opinions and the Board's procedures regarding the…

The Mississippi State Board of Registration for Foresters (hereinafter "the Board") is an agency of the State of Mississippi, composed of seven (7) members appointed by the Governor with the advice and consent of the Mississippi Senate. Serving five (5) year terms, each registere…

Robert's Rules of Order, as revised shall govern the proceedings of the Board. Notes 30 Miss. Code. R. 1001-1.10 Miss. Code Ann. § 73-36-19(1)(a) Adopted 7/20/2023

In compliance with the Open Meetings Act, members of the public are welcome to attend all meetings of the Board. The Board has adopted the following rules of conduct for members of the public who attend a meeting of the Board. A. Members of the public are requested to register wi…