CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Mississippi

State CPE Requirements

State Board Website:

https://www.msbpa.ms.gov/Pages/Home.aspx

License Renewal Deadline:

1/1 annually

CPE Reporting Period:

7/1 to 6/30 annually

Total CPE Hours Required:

40 hours

Ethics Requirements:

• Four (4) hours in Ethics, Professional Conduct and Public Accountancy Law and Regulations with at least one (1) ethics CPE hour of the four exclusively in Mississippi Public Accountancy Law and Regulations.
• Providers offering ethics courses must register with the Board and/or have their content approved by the Board.

Credit Limitations:

• Independent study: This type of CPE is not accepted for credit.
• Personal Development: No more than 20 hours CPE credit for personal development courses or classes may be claimed in a CPE compliance year.
• Published Materials: Authorship is based on submission of the published document and a request for the number of credits.
• Self Study: Courses must be approved by the NASBA QAS program.

Other Subject Area Requirements:

• Carryover: If more than 40 CPE credit hours are accumulated in a one year (1-year) compliance period, the excess hours up to a maximum 20 CPE credit hours may be carried over and applied to the CPE requirement for the immediately following one year (1-year) compliance period. No personal development hours earned in excess of 20 in a compliance year may be carried forward to future years.
• Reporting: To receive a CPA license and to annually renew a CPA license, an individual must complete and report CPE credit hours on the Board prescribed reporting form by August 1, even if the number reported is zero.

Exemption
The board may exempt a non-resident licensee from the continuing education requirements if:
• The licensee’s primary employment is not in Mississippi but is in a State whose CPE requirements are substantially equivalent to Mississippi’s requirements as determined by the Board.
• The individual is a licensee in that State of primary employment and reports those CPE credit hours as required, with a sworn statement to the Board that the CPE requirements for that jurisdiction have been met.
• The licensee must comply with the Mississippi ethics CPE requirement unless his State of primary employment has an ethics CPE requirement and he complies with that requirement.

Recommended Ethics Product