30 Miss. Code. R. 1-6.9 - Auditing Standard
Rule 6.9.1. A CPA or firm permit holder shall not permit his name to be associated with financial statements in such a manner as to imply that he is acting as an independent public accountant unless he has complied with the applicable generally accepted auditing standards.
Rule 6.9.2. Statements on auditing standards issued by the American Institute of Certified Public Accountants and in other pronouncements having similar generally recognized or legal authority, are considered to be interpretations of generally accepted auditing standards, and departures from such pronouncements, where applicable, must be justified by those who do not follow them.
Notes
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