The practice of public accounting as defined per Mississippi Code of 1972, Section

The practice of public accounting as defined per Mississippi Code of 1972, Section 73-33-2, and the Definitions section of these Rules and Regulations must be performed through a CPA firm meeting ownership and other requirements specified herein, including compliance with peer review as outlined in Chapter 5, and duly registered with the Board with a firm permit to practice public accounting. This rule also applies to offices located outside of Mississippi where such offices perform services described in Section 73-33-17 (4) for Mississippi clients. Each office of a firm with no Mississippi office that performs services described in Section 73-33- 17 (4) must be registered with the Board with a firm permit.