30 MAC Pt. 1, R. 2.1.2
When a candidate has passed the CPA examination in accordance with Rule 2.2.,
Cite as 30 Miss. Admin. Code Pt. 1, R. 2.1.2
When a candidate has passed the CPA examination in accordance with Rule 2.2.,
satisfied the education requirement of 150 collegiate semester hours, satisfied the
experience requirements in accordance with Rule 2.1.3., and CPE in accordance
with Rule 4.1. of these Rules and Regulations, he must make application for
licensure with the State Board within three years from the date of successful
completion of the CPA examination. If the candidate does not make application
for licensure within the three year period, all previous CPA examination credits
earned will expire, and all parts of the CPA examination must be retaken under
the requirements of Rule 2.2. CPA examination. Applications for licensure shall
be made on forms provided by the Board and accompanied by fees as prescribed
by the Board. All certificates of licensure shall be valid only when signed by at
least three members of the Board and when the Boardโs seal is affixed thereto.
The issuance of the certificate of licensure does not automatically qualify one to
practice public accounting in the State of Mississippi as defined in the act unless
such license holder is associated with a CPA firm that has been issued a firm
permit by the State Board.