Any person residing or having a place for the regular transaction of business in the State of Mississippi being of good moral character, and who shall have received from the State Board of Public Accountancy a license certifying his qualifications as a certified public accountant as hereinafter provided, shall be styled or known as a […]
The Mississippi State Board of Public Accountancy may revoke, suspend, impose a civil penalty or take other appropriate action with respect to any license, practice privilege or permit issued pursuant to this chapter for any unprofessional conduct by the licensee or permit holder, or for other sufficient cause, provided written notice shall have been sent […]
The following words and phrases as used in this section shall have the meanings ascribed herein unless the context clearly indicates otherwise: “Firm” means a sole proprietorship, a corporation or a partnership. “Quality review” means a study, appraisal or review of one or more aspects of the professional work of a person or firm in […]
If any person shall: (a) falsely represent himself to the public as having received a certified public accountant license or falsely represent a firm in which he has an ownership interest to the public as having received a firm permit as provided in this chapter; or (b) falsely assume to practice as a certified public […]
It shall be unlawful for any person, except either a registered certified public accountant who is associated and registered with a firm permit holder or an individual qualifying for the practice privilege under Section 73-33-17, and/or for any firm, except for a certified public accountant firm that is in compliance with the applicable requirements of […]
All statements, records, schedules, working papers and memoranda made by a certified public accountant incident to or in the course of professional services to clients by such certified public accountant, except reports submitted by a certified public accountant to a client, shall be and remain the property of the certified public accountant or the public […]
An individual whose principal place of business is not in this state and who holds a valid license as a certified public accountant from any state that requires, as a condition of licensure, that an individual: Has at least one hundred fifty (150) semester hours of college education including a baccalaureate or higher degree conferred […]
Nothing contained in this chapter shall be construed to prohibit anyone who is not a certified public accountant or an attorney in the practice of law in this state from preparing, reviewing, compiling or signing financial statements, including review statements, if an accompanying report, letter or other statement does not express an opinion or other […]
Any person holding on July 1, 1999, a certificate without a license registered with the Mississippi State Board of Public Accountancy shall automatically receive a certified public accountant’s license. After July 1, 1999, the board shall not issue certificates without licenses and shall issue licenses only as provided under the provisions of this chapter.
For the purposes of this chapter, unless context requires otherwise: “Attest” means providing the following services: Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS); Any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS); […]
There shall be a board of public accountancy, consisting of seven (7) members, who are qualified electors of this state; their duties, powers and qualifications are herein prescribed by this chapter. The members of the Mississippi State Board of Public Accountancy shall be appointed from holders of certificates issued under and by virtue of this […]
The Mississippi State Board of Public Accountancy is hereby authorized with the following powers and duties: To adopt a seal; To govern its proceedings; To set the fees and to regulate the time, manner and place of conducting examinations to be held under this chapter. To be admitted to the examination, a candidate must have […]
The Mississippi State Board of Public Accountancy is authorized to charge each applicant a fee for a certified public accountant license, firm permit and other applicable fees. However, no fee shall be required from any individual who has been granted a practice privilege, nor shall any fee be required from any firm that is exempt […]
All fees from examinations, certificates and licenses by the board of public accountancy, as established by Sections 73-33-3 et seq., and any other funds received by said board shall be paid to the state treasurer, who shall issue receipts therefor and who shall deposit such funds in the state treasury in a special fund to […]
The Mississippi State Board of Public Accountancy may, in its discretion, issue a reciprocal certified public accountant license to practice to any holder of any certified public accountant’s certificate or license issued under the law of another state, which shall entitle the holder to use the abbreviation, “CPA,” in this state provided that the state […]
