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Mississippi Administrative Code
Title 30
6
Part 1
Chapter 3
30 Miss. Code R. 1-3
CPA Firm Permits
BOARD OF PUBLIC ACCOUNTANCY
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3.1
General Requirements
3.1.1
The practice of public accounting as defined per Mississippi Code of 1972, Section
3.1.2
Authorized forms of practice
3.1.3
CPA firm ownership
3.1.4
Initial Registration (Application)
3.1.5
Annual Registration
3.1.6
Process
3.1.7
Firm Permit
3.1.8
Failure to apply or register
3.1.9
Disclaimer by non-qualified firms
3.1.10
Notices
3.1.11
Firm Names
3.1.12
In addition to other requirements set herein, firms must comply with Peer Review as
3.1.13
Rescinded
3.1.14
Rescinded
3.1.15
Sole Proprietors
3.2
Reinstatement of a CPA Firm Permit
3.2.1
A CPA firm seeking reinstatement of a firm permit or privilege to practice public
3.2.2
Such application must be filed on the form prescribed by the Board and must include
3.2.3
A former CPA firm whose permit or privilege has been revoked or suspended may
3.2.4
The Board may impose appropriate terms and conditions for reinstatement of a firm
3.2.5
No application for reinstatement will be considered while the applicant is under a
3.2.6
A CPA firm who obtained the firm permit through reciprocity must provide the Board
3.2.7
Reinstatement of a suspended firm permit related to a licensee’s noncompliance with