Miss. Code. tit. 30, pt. 1 - Mississippi State Board of Public Accountancy Rules and Regulations

Foreword

The Board is charged with the duty of adopting and enforcing rules and regulations necessary to maintain the highest standard of proficiency in the practice of public accounting for the protection of the public interest. The Board's mission is to protect the public welfare of the citizens of the State of Mississippi, and therefore the State's commerce, through its oversight of certified public accountants and CPA firms. The State Board provides oversight of CPAs and CPA firms through its regulation, testing, certification, licensing, qualification and standards setting, monitoring and investigations as established by the Act and these regulations.

The Mississippi State Board of Public Accountancy adopts the Rules and Regulations under the authority of Title 73, Chapter 33 of the Mississippi Code of 1972, as amended. The purpose of the Rules and Regulations is to promote and protect the public interest, providing specific requirements necessary to properly administer the Mississippi accountancy statutes regulating certified public accountants.

The Rules and Regulations are binding upon every individual registering and holding a certificate as certified public accountant (CPA). Each CPA is charged with possessing knowledge and understanding of, and maintaining compliance with, the Mississippi accountancy statutes and the Rules and Regulations.