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Mississippi Administrative Code
Title 30
6
Part 1
Chapter 2
30 Miss. Code R. 1-2
Licenses and Practice Privileges
BOARD OF PUBLIC ACCOUNTANCY
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2.1
Requirements
2.1.1
Individuals whose principal place of business is in Mississippi must hold a
2.1.2
When a candidate has passed the CPA examination in accordance with Rule 2.2.,
2.1.3
The Board shall issue a license to applicants who have complied with all the
2.1.4
Other Requirements
2.2
CPA Examination
2.2.1
Examinee Qualifications
2.2.2
Fees
2.2.3
Rescinded
2.2.4
Rescinded
2.2.5
Applications:
2.2.6
Time and place of CPA examination
2.2.7
Rescinded
2.2.8
Rescinded
2.2.9
Rescinded
2.2.10
Examination Grades, Conditioning, Reexamination:
2.2.11
Transfer of Credits from Other States
2.2.12
Cheating:
2.2.13
Security and Irregularities
2.2.14
Candidate's Request for Review
2.2.15
Appeal
2.3
Registration
2.3.1
Each CPA license holder shall be required to register and to pay an annual
2.3.2
Each registrant shall be required to provide information as to current employment,
2.3.3
In accordance with Rule 4.1. of these Rules and Regulations, a licensee will not be
2.3.4
Failure to register and pay annual fees by January 1 of each year will result in
2.4
Reinstatement of a License
2.4.1
An individual seeking reinstatement of a CPA license which has been revoked,
2.4.2
Such application shall be filed on the form prescribed by the Board and shall include
2.4.3
License reinstatement applications must be accompanied by payment of the
2.4.4
An individual seeking reinstatement of a CPA license must, unless otherwise
2.4.5
A former licensee whose license has been revoked or suspended may make
2.4.6
The Board may impose appropriate terms and conditions for reinstatement of a
2.4.7
No application for reinstatement will be considered while the applicant is under a
2.4.8
Rescinded
2.4.9
Reinstatement of a suspended license or practice privilege under the requirements of
2.5
Retirement Status or Permanent Disability
2.5.1
Retired Status
2.5.2
Permanent Disability Status
2.5.3
A licensee who has been granted retired status or permanent disability status and
2.5.4
An individual who has been granted a retired or permanent disability status from the
2.5.5
All other Board rules and all statutory provisions apply to a licensee in either an
2.5.6
An individual who has been granted a retired or permanent disability status from the
2.6
Reciprocity
2.6.1
Persons holding CPA certificates/licenses granted by other jurisdictions must apply
2.6.2
Mississippi reciprocity law and regulations do not apply to holders of CPA
2.6.3
Rescinded
2.6.4
Each application for a reciprocal CPA license shall be considered on its own merits
2.6.5
An individual holding a valid certificate and license in good standing as a CPA
2.6.6
The Board shall evaluate each application and shall issue a reciprocal CPA license
2.6.7
Applicants for reciprocal CPA licenses shall not be required to reside or have a place
2.6.8
Applicants for reciprocal CPA licenses shall be required to comply with all of the
2.7
Replacement Certificate of Licensure
2.7.1
A replacement certificate of licensure may be issued at the holder’s request upon