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Mississippi Administrative Code
Title 30
6
Part 1
Chapter 4
30 Miss. Code R. 1-4
Continuing Professional Education (CPE)
BOARD OF PUBLIC ACCOUNTANCY
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4.1
Compliance Requirements
4.1.1
To annually renew a CPA license, an individual must complete and report at a
4.1.2
All licensees must report a minimum of 40 CPE credit hours within each one year
4.1.3
A minimum of three (3) CPE credit hours must be earned in a Board approved
4.1.4
If more than 40 CPE credit hours are accumulated in a one year compliance
4.1.5
An initial applicant for a license shall be exempt from earning CPE credit hours
4.1.6
An individual who has applied and been granted by the Board the use of “CPA
4.1.7
Rescinded
4.1.8
Repeal
4.1.9
The Board may in its discretion annually make exceptions to the CPE credit hour
4.2
Records
4.2.1
Maintenance of Records and Control
4.2.2
Each licensee shall retain CPE records for a minimum of five (5) years after the end
4.2.3
The Board, at its discretion, may verify the CPE information submitted by licensees
4.2.4
A licensee must report CPE credit hours on the Board prescribed reporting form
4.2.5
Repeal
4.3
Qualifying Programs
4.3.1
The overriding consideration in determining whether a specific program qualifies as
4.3.2
The intent of this regulation is that each licensee shall obtain sufficient CPE to assure
4.3.3
Rescinded
4.3.4
The responsibility for ascertaining and substantiating that a particular course or other
4.3.5
Personal development courses or classes such as principle-centered leadership,
4.3.6
A qualifying program may be a group live program which permits a participant to
4.3.7
The Board will not approve any program that does not offer sufficient evidence that
4.3.8
Rescinded
4.4
Program Sponsors and Presentation Standards
4.4.1
CPE programs whether live or internet based programs must be conducted by persons
4.4.2
(a) Program sponsors must base learning activities on relevant learning objectives and
4.4.6
This should be accomplished through brochures or other
4.4.3
To facilitate participants’ expectations that programs will increase professional
4.4.4
Program sponsors must retain adequate documentation for a minimum of five
4.4.5
Rescinded
4.4.6
Calculations of Hours of Credit
4.4.7
Program sponsors are responsible for compliance with all applicable standards and
4.5
Disciplinary Actions Relating to CPE
4.5.1
A licensee who fails to comply with the provisions of Rule 4.2. of this title (relating to
4.5.2
A licensee shall retain documents or other evidence supporting CPE credit hours
4.5.3
The Board may, as deemed appropriate, audit, CPE data supplied by a licensee and
4.5.4
Evidence of falsification, fraud, or deceit in the CPE information or documentation
4.5.5
Denial of a License