Attest - means providing the following services:
(1) Any audit or other engagement to
be performed in accordance with the Statements on Auditing Standards (SAS);
(2) any review of a financial
statement to be performed in accordance with the Statements on Standards for
Accounting and Review Services (SSARS);
(3) any examination of prospective financial
information to be performed in accordance with the Statements on Standards for
Attestation Engagements (SSAE);
(4) any engagement to be performed in
accordance with the Auditing Standards of the Public Company Accounting
Oversight Board (PCAOB); and
(5)
any examination, review or agreed upon procedures engagement to be performed in
accordance with the SSAE, other than an examination described in number (3)
above.
Resident manager - a CPA designated by a firm to
be responsible for an office location and its compliance with the act and the
Rules and Regulations of the Board. The CPA must reside in
Mississippi and hold a current license to practice public accountancy in
Mississippi. Exempted from the requirement of Mississippi residency is a
resident manager who spends a majority of his or her work year on-site in the
Mississippi offices for which the licensee is the firm resident manager. The
exemption is intended to address licensees residing outside of Mississippi but
are able to commute to the Mississippi offices for which the licensee is the
firm resident manager on a routine and regular basis.
CPA LICENSE
| Annual and initial registration |
$100 |
| Late fee |
150 |
| Processing fees: |
| Mississippi initial application |
100 |
| Reciprocal initial application |
100 |
| Reinstatement of license |
200 |
| Transfer of status to/from another State Board |
50 |
| Replacement certificate of licensure |
100 |
| Background screening fees |
Cost of Background Check |
Holding out as a CPA or CPA firm - any
representation that a person holds a CPA certificate or license or that an
entity holds a CPA firm permit to practice public accounting. Any such
representation is presumed to invite the public to rely upon the professional
skills implied by the title, license or permit. A representation includes a
verbal, written, or electronic communication.
Notes
Miss. Code. tit. 30, pt. 1, ch. 10
Miss. Code Ann. ยง
73- 33-5 (f)
Amended
1/1/2015
Amended
10/16/2016
