Title 73, Professions and Vocations

(1) It shall be unlawful for any person, except either a registered certified public accountant who is associated and registered with a firm permit holder or an individual qualifying for the practice privilege under Section 73-33-17, and/or for any firm, except for a certified pu…

(1) All statements, records, schedules, working papers and memoranda made by a certified public accountant incident to or in the course of professional services to clients by such certified public accountant, except reports submitted by a certified public accountant to a client, …

(1) An individual whose principal place of business is not in this state; who holds a valid license as a certified public accountant from any state; who has passed all sections of the Uniform CPA Examination; and who has completed the education and experience requirements in Sect…

Nothing contained in this chapter shall be construed to prohibit anyone who is not a certified public accountant or an attorney in the practice of law in this state from preparing, reviewing, compiling or signing financial statements, including review statements, if an accompanyi…

Any person holding on July 1, 1999, a certificate without a license registered with the Mississippi State Board of Public Accountancy shall automatically receive a certified public accountant’s license. After July 1, 1999, the board shall not issue certificates without licenses a…

(a) For the purposes of this chapter, unless context requires otherwise:(a) “Attest” means providing the following services:(i) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);(ii) Any review of a financial statement to …

(1) There shall be a board of public accountancy, consisting of seven (7) members, who are qualified electors of this state; their duties, powers and qualifications are herein prescribed by this chapter. The members of the Mississippi State Board of Public Accountancy shall be ap…

(1) The Mississippi State Board of Public Accountancy is authorized with the following powers and duties:(a) To adopt a seal;(b) To govern its proceedings;(c) To set the fees and to regulate the time, manner and place of conducting examinations to be held under this chapter. A ca…

(1) The Mississippi State Board of Public Accountancy is authorized to charge each applicant a fee for a certified public accountant license, firm permit and other applicable fees. However, no fee shall be required from any individual who has been granted a practice privilege, no…

All fees from examinations, certificates and licenses by the board of public accountancy, as established by Sections 73-33-3 et seq., and any other funds received by said board shall be paid to the state treasurer, who shall issue receipts therefor and who shall deposit such fund…

The Mississippi State Board of Public Accountancy may, in its discretion, issue a reciprocal certified public accountant license to practice to any holder of any certified public accountant’s certificate or license issued under the law of another state, which shall entitle the ho…