Mississippi · Regulations
Part 1: Rules and Regulations of the Mississippi State Board of Public Accountancy
238 sections
238 sections
- 30 MAC Pt. 1, R. 1.1The use of the title of certified public accountant (including any letters,
- 30 MAC Pt. 1, R. 1.2Violations
- 30 MAC Pt. 1, R. 1.2.1The use of certain titles or abbreviations by persons not licensed by the Board will
- 30 MAC Pt. 1, R. 1.2.2The issuance by non-licensees of a report or communication to management
- 30 MAC Pt. 1, R. 2.1Requirements
- 30 MAC Pt. 1, R. 2.1.1Individuals whose principal place of business is in Mississippi must hold a
- 30 MAC Pt. 1, R. 2.1.2When a candidate has passed the CPA examination in accordance with Rule 2.2.,
- 30 MAC Pt. 1, R. 2.1.3The Board shall issue a license to applicants who have complied with all the
- 30 MAC Pt. 1, R. 2.1.4Other Requirements
- 30 MAC Pt. 1, R. 2.2CPA Examination
- 30 MAC Pt. 1, R. 2.2.1Examinee Qualifications: The CPA examination as required by the Public
- 30 MAC Pt. 1, R. 2.2.2
- 30 MAC Pt. 1, R. 2.2.3RescindedRepealed
- 30 MAC Pt. 1, R. 2.2.4RescindedRepealed
- 30 MAC Pt. 1, R. 2.2.5Applications:
- 30 MAC Pt. 1, R. 2.2.6Time and place of CPA examination: The Board shall notify candidates of their
- 30 MAC Pt. 1, R. 2.2.7RescindedRepealed
- 30 MAC Pt. 1, R. 2.2.8RescindedRepealed
- 30 MAC Pt. 1, R. 2.2.9RescindedRepealed
- 30 MAC Pt. 1, R. 2.2.10Examination Grades, Conditioning, Reexamination:
- 30 MAC Pt. 1, R. 2.2.11Transfer of Credits from Other States: A candidate shall retain credit for any and all
- 30 MAC Pt. 1, R. 2.2.12Cheating:
- 30 MAC Pt. 1, R. 2.2.13and Irregularities: Notwithstanding any other provisions under these rules,
- 30 MAC Pt. 1, R. 2.2.14Candidate's Request for Review
- 30 MAC Pt. 1, R. 2.2.15Appeal
- 30 MAC Pt. 1, R. 2.3.1Each CPA license holder shall be required to register and to pay an annual
- 30 MAC Pt. 1, R. 2.3.2Each registrant shall be required to provide information as to current employment,
- 30 MAC Pt. 1, R. 2.3.3In accordance with Rule 4.1
- 30 MAC Pt. 1, R. 2.3.4
- 30 MAC Pt. 1, R. 2.4Reinstatement of a License
- 30 MAC Pt. 1, R. 2.4.1An individual seeking reinstatement of a CPA license which has been revoked,
- 30 MAC Pt. 1, R. 2.4.2Such application shall be filed on the form prescribed by the Board and shall include
- 30 MAC Pt. 1, R. 2.4.3License reinstatement applications must be accompanied by payment of the
- 30 MAC Pt. 1, R. 2.4.4An individual seeking reinstatement of a CPA license must, unless otherwise
- 30 MAC Pt. 1, R. 2.4.5A former licensee whose license has been revoked or suspended may make
- 30 MAC Pt. 1, R. 2.4.6The Board may impose appropriate terms and conditions for reinstatement of a
- 30 MAC Pt. 1, R. 2.4.7No application for reinstatement will be considered while the applicant is under a
- 30 MAC Pt. 1, R. 2.4.8RescindedRescinded
- 30 MAC Pt. 1, R. 2.4.9Reinstatement of a suspended license or practice privilege under the requirements of
- 30 MAC Pt. 1, R. 2.5Retirement Status or Permanent Disability
- 30 MAC Pt. 1, R. 2.5.1Retired Status: An individual who holds a current license issued by the board who
- 30 MAC Pt. 1, R. 2.5.2Permanent Disability Status: Permanent disability status may be granted by the
- 30 MAC Pt. 1, R. 2.5.3A licensee who has been granted retired status or permanent disability status and
- 30 MAC Pt. 1, R. 2.5.4An individual who has been granted a retired or permanent disability status from the
- 30 MAC Pt. 1, R. 2.5.5All other Board rules and all statutory provisions apply to a licensee in either an
- 30 MAC Pt. 1, R. 2.5.6An individual who has been granted a retired or permanent disability status from the
- 30 MAC Pt. 1, R. 2.6Reciprocity
- 30 MAC Pt. 1, R. 2.6.1Persons holding CPA certificates/licenses granted by other jurisdictions must apply
- 30 MAC Pt. 1, R. 2.6.2Mississippi reciprocity law and regulations do not apply to holders of CPA
- 30 MAC Pt. 1, R. 2.6.3RescindedRepealed
- 30 MAC Pt. 1, R. 2.6.4Each application for a reciprocal CPA license shall be considered on its own merits
- 30 MAC Pt. 1, R. 2.6.5An individual holding a valid certificate and license in good standing as a CPA
- 30 MAC Pt. 1, R. 2.6.6The Board shall evaluate each application and shall issue a reciprocal CPA license
- 30 MAC Pt. 1, R. 2.6.7Applicants for reciprocal CPA licenses shall not be required to reside or have a place
- 30 MAC Pt. 1, R. 2.6.8Applicants for reciprocal CPA licenses shall be required to comply with all of the
- 30 MAC Pt. 1, R. 2.7Replacement Certificate of Licensure
- 30 MAC Pt. 1, R. 2.7.1A replacement certificate of licensure may be issued at the holder’s request upon
- 30 MAC Pt. 1, R. 3.1General Requirements
- 30 MAC Pt. 1, R. 3.1.1The practice of public accounting as defined per Mississippi Code of 1972, Section
- 30 MAC Pt. 1, R. 3.1.2Authorized forms of practice
- 30 MAC Pt. 1, R. 3.1.3CPA firm ownership
- 30 MAC Pt. 1, R. 3.1.4Initial Registration (Application): All CPA firms domiciled in Mississippi must
- 30 MAC Pt. 1, R. 3.1.5Annual Registration: In accordance with Mississippi Code of 1972, Section 73-
- 30 MAC Pt. 1, R. 3.1.6Process
- 30 MAC Pt. 1, R. 3.1.7Firm Permit
- 30 MAC Pt. 1, R. 3.1.8Failure to apply or register
- 30 MAC Pt. 1, R. 3.1.9Disclaimer by non-qualified firms
- 30 MAC Pt. 1, R. 3.1.10Notices
- 30 MAC Pt. 1, R. 3.1.11Firm Names
- 30 MAC Pt. 1, R. 3.1.12In addition to other requirements set herein, firms must comply with Peer Review as
- 30 MAC Pt. 1, R. 3.1.13RescindedRepealed
- 30 MAC Pt. 1, R. 3.1.14RescindedRepealed
- 30 MAC Pt. 1, R. 3.1.15Sole Proprietors
- 30 MAC Pt. 1, R. 3.2Reinstatement of a CPA Firm Permit
- 30 MAC Pt. 1, R. 3.2.1A CPA firm seeking reinstatement of a firm permit or privilege to practice public
- 30 MAC Pt. 1, R. 3.2.2Such application must be filed on the form prescribed by the Board and must include
- 30 MAC Pt. 1, R. 3.2.3A former CPA firm whose permit or privilege has been revoked or suspended may
- 30 MAC Pt. 1, R. 3.2.4.TheBoard may impose appropriate terms and conditions for reinstatement of a firm
- 30 MAC Pt. 1, R. 3.2.5No application for reinstatement will be considered while the applicant is under a
- 30 MAC Pt. 1, R. 3.2.6A CPA firm who obtained the firm permit through reciprocity must provide the Board
- 30 MAC Pt. 1, R. 3.2.7Reinstatement of a suspended firm permit related to a licensee’s noncompliance with
- 30 MAC Pt. 1, R. 4.1Compliance Requirements
- 30 MAC Pt. 1, R. 4.1.1To annually renew a CPA license, an individual must complete and report at a
- 30 MAC Pt. 1, R. 4.1.2All licensees must report a minimum of 40 CPE credit hours within each one year
- 30 MAC Pt. 1, R. 4.1.3A minimum of three (3) CPE credit hours must be earned in a Board approved
- 30 MAC Pt. 1, R. 4.1.4If more than 40 CPE credit hours are accumulated in a one year compliance
- 30 MAC Pt. 1, R. 4.1.5An initial applicant for a license shall be exempt from earning CPE credit hours
- 30 MAC Pt. 1, R. 4.1.6An individual who has applied and been granted by the Board the use of “CPA
- 30 MAC Pt. 1, R. 4.1.7RescindedRepealed
- 30 MAC Pt. 1, R. 4.1.9The Board may in its discretion annually make exceptions to the CPE credit hour
- 30 MAC Pt. 1, R. 4.2Records and Reporting
- 30 MAC Pt. 1, R. 4.2.1Maintenance of Records and Control: Each licensee is responsible and must
- 30 MAC Pt. 1, R. 4.2.2
- 30 MAC Pt. 1, R. 4.2.3The Board, at its discretion, may verify the CPE information submitted by licensees
- 30 MAC Pt. 1, R. 4.2.4A licensee must report CPE credit hours on the Board prescribed reporting form
- 30 MAC Pt. 1, R. 4.2.5Repeal
- 30 MAC Pt. 1, R. 4.3Qualifying Programs
- 30 MAC Pt. 1, R. 4.3.1The overriding consideration in determining whether a specific program qualifies as
- 30 MAC Pt. 1, R. 4.3.2The intent of this regulation is that each licensee shall obtain sufficient CPE to assure
- 30 MAC Pt. 1, R. 4.3.3RescindedRepealed