The Board may in its discretion annually make exceptions to the CPE credit hour

The Board may in its discretion annually make exceptions to the CPE credit hour requirements set out in this rule if: (a) a licensee’s primary employment is not in Mississippi but is in a State whose CPE requirements are substantially equivalent to Mississippi’s requirements as determined by the Board and the individual is a licensee in that State of primary employment and reports those CPE credit hours as required per Rule 4.2. with a sworn statement to the Board that the CPE requirements for that jurisdiction have been met. Except the individual must comply with the Ethics, Professional Conduct, Public Accountancy Law and Regulations CPE requirement unless his State of primary employment has an ethics CPE requirement and he complies with that requirement; (b) a licensee shows reasons of health, certified by a medical doctor, that prevent compliance with the CPE requirement. A licensee must annually petition the Board for the exemption and provide documentation that clearly establishes the period of disability and the resulting physical limitations; (c) a licensee is on extended active military duty during the period for which the exemption is requested, and files a copy of orders to active military duty with the Board; (d) a licensee shows other good cause and reasons which prevent compliance that is acceptable to the Board.