The Mississippi State Board of Public Accountancy promulgates these Rules of

The Mississippi State Board of Public Accountancy promulgates these Rules of Professional Conduct within the Rules and Regulations under the authority of Title 73, Chapter 33 of the Mississippi Code of 1972, as amended which directs the Board to adopt and enforce such rules and regulations “. . . as the Board considers necessary to maintain the highest standard of proficiency in the profession of certified public accounting and for the protection of the public interest.” The services usually and customarily performed by CPAs involve a high degree of skill, education, trust and experience which are professional in scope and nature. The use of professional designations carries an implication of possession of the competence associated with a profession. The public, in general, and the business community, in particular, rely on this professional competence by placing confidence in reports and other services of accountants. The public’s reliance, in turn, imposes obligations on persons utilizing professional designation, both to their clients and to the public in general. These obligations include maintaining independence of thought and action, continuously improving professional skills, observing, where applicable, generally accepted accounting principles, generally accepted auditing standards, and other professional standards, promoting sound and informative financial reporting, holding the affairs of clients in confidence, upholding the standards of personal and professional conduct in all matters affecting fitness to the practice of accountancy.