Individuals whose principal place of business is in Mississippi must hold a

Individuals whose principal place of business is in Mississippi must hold a Mississippi CPA license. An applicant for an original license must be a resident of the State of Mississippi or have an office for the regular transaction of business in this state, be of good moral character, and satisfy the education, examination, experience requirements, continuing professional education (CPE) and professional ethics as described within these Rules and Regulations. (a) Residency shall be determined by the Board based on all of the facts and circumstances of each individual case. Factors normally considered by the Board in determining residency are as follows: (1) Place of registration as a voter (2) Vehicle registration and tags (3) Filing of Mississippi State Resident Income Tax Returns (4) Qualifying for Homestead Exemption in Mississippi and payment of real estate taxes to this state (5) Graduation from a Mississippi university or college and successful completion of the CPA examination in Mississippi. (b) Having a place for the regular transaction of business encompasses more than having a “mailing address” or temporary office. The Board will determine, based on all the facts and circumstances of each individual case, whether a structure qualifies under this regulation. Factors normally considered by the Board in determining eligibility include the following: (1) Relative permanence of location (2) Business hours (3) Presence of permanent staff (4) Telephone listings and location (5) Time spent in out-of-state activities. (c) Good Moral Character: In evaluating good moral character, the Board shall consider an applicant’s criminal record including but not limited to felony convictions or pleas; discipline before state, local or federal jurisdictions; and other documents and/or records determined appropriate in the circumstance.