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Mississippi Administrative Code
Title 30
6
Part 1
Chapter 6
30 Miss. Code R. 1-6
Rules of Professional Conduct
BOARD OF PUBLIC ACCOUNTANCY
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6.1
Preamble
6.1.1
The Mississippi State Board of Public Accountancy promulgates these Rules of
6.1.2
The Rules of Professional Conduct are intended to have application to all professional
6.1.3
The Rules of Professional Conduct are intended to apply as well to all registrants,
6.1.4
A CPA shall be held responsible for compliance with the Rules of Professional
6.1.5
A registrant CPA or firm permit holder shall not permit others to carry out on his
6.1.6
These rules do not identify all acts that may be considered incompatible with the
6.1.7
In addition to all other requirements contained in these Rules of Professional
6.2
Independence
6.2.1
A CPA or firm of which he is partner, member, or shareholder shall not express an
6.2.2
In any instance in which a CPA’s name and/or CPA firm’s name is associated with
6.2.3
Independence will be presumed to be impaired if the CPA or firm permit holder
6.2.4
A CPA or firm permit holder’s independence may be impaired by a close relative’s
6.2.5
The examples of impaired independence described in rules above are not
6.3
Integrity
6.3.1
The reliance of the public and the business community on sound financial reporting
6.3.2
A CPA shall not knowingly misrepresent facts, and/or subordinate his judgment to
6.4
Objectivity
6.4.1
When offering or rendering accounting or related financial, tax, management or
6.4.2
If a CPA or firm permit holder uses the CPA title in any way to obtain or maintain a
6.5
Solicitation, Advertising and Public Communication
6.5.1
A CPA or firm permit holder shall not seek to obtain clients by any communication
6.5.2
A CPA shall not on behalf of himself, his partner or associate, or any other
6.5.3
It shall be a violation of these rules for a CPA or firm permit holder to persist in
6.5.4
In the case of direct communications including mail, e-mail, fax internet or other
6.5.5
In the case of public advertising the CPA or firm permit holder shall retain a record
6.5.6
A CPA or CPA firm offering to perform professional services via the internet shall
6.6
Commissions
6.6.1
A CPA or firm permit holder shall neither pay any consideration or commission to
6.6.2
A CPA or firm permit holder who is not prohibited by this rule from performing
6.6.3
A CPA or firm permit holder who accepts consideration or a commission for a
6.6.4
This rule shall not prohibit payments for the purchase of all, or a material part of, an
6.6.5
Disclosures of commissions for the recommendation or referral of a product or
6.7
Contingent Fees
6.7.1
A CPA or firm permit holder in public practice shall not:
6.7.2
Except as stated herein, a contingent fee is a fee established for the performance of
6.8
Competence
6.9
Auditing Standards
6.9.1
A CPA or firm permit holder shall not permit his name to be associated with
6.9.2
Statements on auditing standards issued by the American Institute of Certified Public
6.10
Accounting Principles
6.10.1
A CPA or firm permit holder shall not express an opinion that financial statements
6.10.2
Generally accepted accounting principles are represented by the Statements of
6.11
Other Professional Standards
6.12
Confidential Client Information
6.12.1
A CPA or firm permit holder shall not disclose any confidential information obtained
6.12.2
Members of the Board and professional practice reviewers shall not disclose any
6.13
Records
6.13.2
Within a reasonable time after original issuance, a CPA or firm permit holder shall
6.13.3
In no case shall source documents be withheld from clients; however, the CPA or
6.13.4
All statements, records, schedules, working papers and memoranda made by a CPA
6.14
Discreditable Conduct
6.14.1
A CPA shall conduct himself in a manner which will contribute to the honor and
6.14.2
A discreditable act includes but is not limited to:
6.15
Discipline by Federal and State Authorities
6.15.1
A CPA shall conduct himself in a manner which will not cause him to be disciplined
6.15.2
A CPA or firm permit holder shall not perform actions in ways that would cause
6.16
Form of Practice
6.17
Prohibited Acts
6.17.1
The CPA or firm permit holder has made misleading, deceptive, untrue, or fraudulent
6.17.2
The CPA or firm permit holder has been convicted of a felony
6.17.3
The CPA or firm permit holder obtained his license or firm permit to practice public
6.17.4
A person has knowingly attested as an expert in accountancy to the reliability or
6.17.5
A person knowingly presents as his own, the license or firm permit to practice
6.17.6
A person knowingly gives false or forged evidence to the Board or a member
6.17.7
A person violates or knowingly conceals information relative to the Mississippi
6.17.8
The CPA or firm permit holder attempts to procure or renew a license or firm
6.17.9
The CPA or firm permit holder has a license or firm permit to practice public
6.17.10
The CPA or firm permit holder is convicted or found guilty, regardless of
6.17.11
The CPA or firm permit holder makes or files a report, which he knows to be false,
6.17.12
The CPA or firm permit holder is guilty of fraud or deceit, or of gross negligence,
6.17.13
The CPA or firm permit holder has had his right to practice accounting suspended
6.17.14
The CPA or firm permit holder has performed a fraudulent act while holding a
6.17.15
The failure by a person or CPA firm disciplined to abide by the additional
6.17.16
Failure of a CPA or firm permit holder to notify the Board in writing of any and all
6.17.17
Failure of a CPA or firm permit holder to cooperate with the Board in connection