Initial License. Applicants who have passed the Uniform CPA Examination and are not licensed to practice public accounting in any jurisdiction may apply for an Initial License in Mississippi.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocity/Reciprocity by Substantial Equivalency. Applicant having a valid unrevoked licensed to practice as a CPA from any jurisdiction and who is planning to practice in Mississippi must apply for a Reciprocal License.

A License by Reciprocity is NOT required of holders of CPA licenses granted by other jurisdictions:

• Whose principal place of business is not in Mississippi;
• Who hold a valid license as a CPA from any state which is deemed substantially equivalent by the Mississippi Board; and
• Who avail themselves of the practice privilege available in Mississippi.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privileges. Effective July 1, 2009, practice privileges are available in Mississippi. Please review the board's rules on practice privileges at Miss. Code R. § 30-1-2.6. and Miss. Code Ann. § 73-33-17.

Beginning July 1, 2009, a CPA whose principal place of business is outside of Mississippi may exercise all the privileges of Mississippi CPAs without the need to obtain a license or pay a fee, if the individual:

• Holds a valid license from a state that requires, as a condition of licensure, that an individual:
• Has at least 150 semester hours of college education including a baccalaureate or higher degree conferred by a college or university;
• Achieves a passing grade on the Uniform CPA Examination; and
• Possesses at least one (1) year of experience verified by a licensee, including providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, which may be obtained through government, industry, academic or public practice.
• Click here to view a listing of substantially equivalent jurisdictions; OR
• Has individual CPA qualifications determined by CredentialNet to be substantially equivalent to the Uniform Accountancy Act (UAA).

Please Note: Any individual who passed the Uniform CPA Exam and holds a valid license issued by any other state prior to January 1, 2012, may be exempt from the 150-hour education requirement for purposes of practice privileges.

Practice Privileges extend to professional services offered or rendered, whether in person or by mail, telephone or electronic means, and no notice, fee or other submission shall be provided by any such individual.

Consent to Jurisdiction

By law, a CPA of another state exercising practice privileges in Mississippi and the CPA firm which employs the CPA consents, as a condition to the grant of this privilege, to the following:

• The personal and subject matter jurisdiction and disciplinary authority of this Board.
• Compliance with the provisions of the Mississippi Accountancy Law and the rules and regulations adopted by the Board.
• In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in this state individually and on behalf of the CPA firm.
• The appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by this board against the licensee.

Firm Registration Requirements May Apply

An individual exercising practice privileges in Mississippi for any entity with its home office in Mississippi must obtain a firm permit issued by the Mississippi Board in order to perform the following services:

• Any financial statement audit or other engagement to be performed in accordance with SAS;
• Any examination of prospective financial information to be performed in accordance with SSAE; or
• Any engagement to be performed in accordance with the auditing standards of the PCAOB.

An out-of-state firm may provide a review of a financial statement performed in accordance with SSARS or a compilation as defined in Miss. Code § 73-33-2(d), for a client having its home office in Mississippi and may use the title "CPA" or "CPA firm" without a firm permit issued by the Mississippi Board only if the firm:

• Meets Mississippi's firm ownership requirements;
• Complies with Mississippi's peer review requirements; and
• Performs services through an individual with practice privileges.

An out-of-state firm that does not perform attest or compilation services as described above for a client having its home office in Mississippi may perform other professional services while using the title "CPA" or "CPA firm" without a firm permit issued by the Mississippi Board if the firm:

• Performs the services through an individual with practice privileges and
• Such firm can lawfully perform the services in the state where the individuals with practice privileges have their principal place of business.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privileges in the menu bar at the top of this page for additional information.

Firm Permit to Practice. Any firm or office thereof established or maintained in the state of Mississippi for the practice of public accounting or that uses the title "CPA" or "CPA Firm", must register with the Mississippi Board. Out of state firms or offices which are holding-out or are engaged in the practice of public accounting as CPA firms for Mississippi clients may also be required to register with the Mississippi Board. Firm registration is also applicable to sole proprietor.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Mississippi who no longer wishes to hold said license/permit to practice may voluntarily relinquish their CPA license to the Mississippi Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.