METHOD OF OPERATION

METHOD OF OPERATION 1. Scope. This rule is promulgated pursuant to Mississippi Code of 1972, Section 25-43- 2.104 of the Administrative Procedures Law. 2. Description of the Mississippi State Board of Public Accountancy. Title 73, Chapter 33, of the Mississippi Code of 1972, gives the State Board the authority to adopt Rules and Regulations for the purpose of carrying out its provisions. Section 73-33-5(f) of the act assigns this duty of the Board: To adopt and enforce such rules and regulations concerning certified public accountant examinee and licensee qualifications and practices and certified public accountant firm permits and practices 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 standards of practice by certified public accountants and certified public accountant firms shall include generally accepted auditing and accounting standards as recognized by the Mississippi State Board of Public Accountancy. The purpose of the Rules and Regulations is to promote and protect the public interest by implementing the Mississippi accountancy statutes, to better define and more clearly specify portions thereof for the guidance of certified public accountants, certified public accountant firms, those persons who rely upon the services of certified public accountants, and applicants for licensure as certified public accountants and permits as certified public accountant firms. The public interest warrants the licensing and regulation of persons and firms who practice public accounting. A distinguishing mark of a certified public accountant is his or her acceptance of responsibility to the public. The reliance of the public, the government and the business community on sound financial reporting and advice on business affairs and the importance of these matters to the economic and social aspects of life impose particular obligations on certified public accountants. A person who practices public accounting is presumed to have accepted an obligation to uphold its principles, to work for increased knowledge and to abide by the Mississippi Public Accountancy Act, and regulations promulgated thereunder. 3. Where and How the Public may Obtain Information. The Board Rules and Regulations, as well as information regarding the Board meetings and regulatory requirements, may be obtained by visiting the Board’s website at www.msbpa.ms.gov. Requests for declaratory opinions may be made pursuant to Part III of these administrative procedure rules. Otherwise, requests made pursuant to and in accordance with the Mississippi Public Records Act may be made by submitting written requests. Within seven (7) working days of the Board’s receipt of a public records request, the Board shall review same and determine whether the records sought are exempt or privileged by law and shall either: i) produce the records; ii) allow access to records; iii) if the request is unclear or does not sufficiently identify the record sought, request clarification from the requestor; or iv) deny access to or production of the records sought. If the Board is unable to produce a public record by the seventh working day after the request is received, the Board will provide the requester with a written explanation stating that the record requested will be produced or will specify the reason why the records cannot be produced within the seven-day period. Unless there is mutual agreement between the Board and the requester, the date for production of the requested record will be no later than fourteen (14) working days from the Board’s receipt of the original public record request. Other requests for information, applications, requirements, complaints, fees and other inquiries may be made to: Mississippi State Board of Public Accountancy 5 Old River Place, Suite 104 Jackson, Mississippi 39202-3449 Telephone - (601) 354-7320 Facsimile - (601) 354-7290 Web site - www.msbpa.ms.gov Email – email@msbpa.ms.gov