The Board shall evaluate each application and shall issue a reciprocal CPA license

The Board shall evaluate each application and shall issue a reciprocal CPA license based on evidence of an active license in good standing in a substantially equivalent jurisdiction. If an applicant has an active license in a jurisdiction that is not substantially equivalent, the Board will consider issuing a reciprocal CPA license if the applicant’s qualifications are substantially equivalent to those required to obtain a Mississippi original CPA license.