Mississippi reciprocity law and regulations do not apply to holders of CPA

Mississippi reciprocity law and regulations do not apply to holders of CPA certificates/licenses granted by other jurisdictions: (a) whose principal place of business is not in Mississippi, and (b) who hold a valid license as a CPA from any state which is substantially equivalent as defined in these Rules and Regulations, and (c) who avail themselves of the practice privilege in accordance with Section 73-33- 17.