Learning Assignments and Objectives
I. Mississippi State Board of Public Accountancy Administrative Rules and Regulations
Chapter 1 Restrictions on Use of the Title Certified Public Accountant
Chapter 2. License Registration and Renewal
Rule 2.4. Reinstatement of a License
Rule 2.5. Retirement Status or Permanent Disability
Rule 2.7. Replacement Certificate of Licensure
Chapter 3. CPA Firm Permits-General Requirements
Rule 3.1. General Requirements
Rule 3.2. Reinstatement of a CPA Firm Permit
How Do You Act When No One Is Looking?
Ethics in the Accounting Profession
AICPA Principles of Professional Conduct
Independence, Integrity, and Objectivity: The Core Values of the Accounting Profession
The Principles of the AICPA Code of Professional Conduct
AICPA Conceptual Framework Approach for Members in Public Practice
Mississippi State Board of Public Accountancy Preamble to the Rules
Mississippi Board and the AICPA: The Independence Rule
AICPA Rule on Integrity and Objectivity
Solicitation, Advertising, and Public Communication
MS Rule 6.5. Solicitation, Advertising and Public Communication
AICPA Rules on Advertising and Other Forms of Solicitation
Fees and Other Types of Remuneration
AICPA Rules on Fees and Other Types of Remuneration
Compliance with Professional Standards and Accounting Principles
MS Rule 6.9. Auditing Standards
MS Rule 6.10. Accounting Principles
MS Rule 6.11. Other Professional Standards
AICPA Compliance with General and Professional Standards and Accounting Principles
Records and Client Confidential Information
MS Rule 6.12 Confidential Client Information
AICPA Confidential Client Information and Records Rules
MS Rule 6.14. Discreditable Conduct
MS Rule 6.15. Discipline by Federal and State Authorities
MS Rule 7.1. Disciplinary Actions
AICPA Rule on Acts Discreditable
MS Rule 6.16. Form of Practice
AICPA Rule on Form of Organization and Firm Name
1. Oops! The Case of the Harmless Mistakes
2. Do You Have What It Takes? The Case of the Inadequate Accountant
3. Stop Thief! The Case of the Almost Stolen Clients
AICPA ET Section 92: Definitions
Mississippi State Board of Public Accountancy: Definitions (Chapter 10)
Answers and Explanations to Review Questions
Section I. Mississippi State Board of Public Accountancy
Section II. Professional Conduct
CPE Exam – Ethics for CPAs- Mississippi
Mississippi Public Accountancy Statutes
§ 73-33-1 CPA license; CPA firm permit requirements
§ 73-33-3 Board of Public Accountancy; composition; appointment of members; meetings
§ 73-33-5 Powers and duties of board; examinations; standards of practice
§ 73-33-7 CPA license and CPA firm permit registration; registration fees
§ 73-33-8 Payment and deposit in state treasury
§ 73-33-9 Applicants of other states
§ 73-33-11 Revocation, cancellation, or suspension of licenses and permits
§ 73-33-12 Proceedings, records and work papers of independent review committee privileged
§ 73-33-13 Criminal penalties for false representation or practice without CPA license, firm permit
§ 73-33-15 Restrictions and criminal penalties for violations; exceptions
§ 73-33-16 Ownership of working papers; confidential and privileged information
§ 73-33-17 Temporary and incident practice exceptions to reciprocity
§ 73-33-18 Disclaimer report language by persons not subject to this chapter
Mississippi State Board of Public Accountancy Rules and Regulations (Not Covered in Section I)
Chapter 2. Licenses: Requirements
Chapter 4. Continuing Professional Education (CPE)
Rule 4.1. Compliance Requirements
Rule 4.2. Records and Reporting
Rule 4.4. Program Sponsors and Presentation Standards
Rule 4.5. Disciplinary Actions Relating to CPE
Chapter 5. Compliance Assurance Program
Rule 5.4. Reporting to the Board
Rule 5.5. Effect of Consecutive Deficient Reports
Rule 5.6. Requirements of Sponsoring Organizations’ Peer Review Programs
Chapter 8. Mississippi State Board of Public Accountancy
Rule 8.2. Meetings, Organization, and Duties
Chapter 9. Administrative Procedures Rules
II. Oral Proceedings on Proposed Rules