Mississippi Administrative Code

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…

Pursuant to Miss. Code Ann. § 73-36-13, the official seal of the Board is as follows: Click Here To View Image Notes 30 Miss. Code. R. 1001-1.2 Miss. Code Ann. §§ 73-36-13 and 73-36-19(1)(a) Adopted 7/20/2023

The Chair shall be the executive officer of the Board. When present, the Chair shall preside at all meetings. He or she shall appoint such committees as the Board may authorize from time to time. The Chair shall sign all certificates, the Annual Report to the Governor, and all ot…

Each Board Officer shall serve an annual term running concurrent with the fiscal year. Notes 30 Miss. Code. R. 1001-1.4 Adopted 7/20/2023

The Board shall hire an Executive Secretary who shall be responsible for the processing of routine operations and shall accept service of process as the Board's designated registered agent. The duties of the Executive Secretary shall be as determined by the Board. As an executive…

If a vacancy shall occur in the membership of the Board, the Chair and the Secretary shall prepare a notice to the Governor asking for appointment of a new member to fill the unexpired term. If the vacancy occurs in the office of the Chair, the Vice-Chair and the Secretary shall …

The last item of business on the agenda for each regular Board meeting shall be to schedule the date, time, and place of the next regular Board meeting. Each Member shall be mailed and e-mailed notice of the date, time, and place of the next regular meeting to his/her mailing add…

A. Board members shall attend all regular and special meetings unless prevented from doing so by reason of court order, subpoena, and such other business with a court, the death of a family member, or illness of the Board member or the member's immediate family. An absence for an…

The order of business at all regular and special meetings shall be conducted in accordance with the Board's Agenda. No later than five (5) business days prior to the date of the next scheduled meeting, any Board Member may request items and/or issues to be placed upon the Agenda …

The Board will issue declaratory opinions regarding the applicability of specified facts to a statute administered or enforceable by the Board, a rule promulgated by the Board, or an order issued by the Board. The Board will not issue a declaratory opinion regarding a statute, ru…

Declaratory opinions and requests for declaratory opinions shall be available for public inspection and copying at the expense of the viewer during normal business hours. Declaratory opinions and requests which contain confidential information or information which is exempt from …

A request shall be limited to a single transaction or occurrence. Notes 30 Miss. Code. R. 1001-3.2 Miss. Code Ann.§ 25-43-2.103(2) Adopted 7/20/2023

When a person with substantial interest, as required by Section 25-43-2.103 of the Administrative Procedures Act, requests a declaratory opinion, the requestor must submit a printed, typewritten, or legibly handwritten request on standard letter-size white paper (8 1/2" x 11"). A…

Any party who signs the request shall attest that the request complies with the requirements set forth in these rules, including, but not limited to a full, complete, and accurate statement of relevant facts and that there are no related proceedings pending before any agency, adm…

Each request shall contain the following: A. A clear identification of the statute, rule, or order at issue, B. A concise statement of the issue or question presented for the declaratory opinion, C. A clear and concise statement of all facts relevant to the question presented, D.…

The terms of a proposed opinion may be submitted to the Board together with a request for a declaratory opinion. The request likewise may contain an argument by the requestor in support of those terms of the proposed opinion. The argument may be submitted in the form of a memoran…

The Board may, for good cause, refuse to issue a declaratory opinion. The circumstances in which declaratory opinions will not be issued include, but are not necessarily limited to: A. The matter is outside the primary jurisdiction of the Board, B. Lack of clarity concerning the …

Within forty-five (45) days after the receipt of a request for a declaratory opinion which complies with the requirements of these rules, the Board shall, in writing: A. Issue an opinion declaring the applicability of the statute, rule, or order to the specified circumstances, B.…