Mississippi CPA CPE Requirements

How to reach the regulator directly.

Mississippi State Board of Public Accountancy
5 Old River Place, Suite 104
Jackson, MS 39202-3449

Tel: (601) 354-7320
Fax: (601) 354-7290

Email: email@msbpa.ms.gov

The regulator's own published rules and related resources.

Mississippi State Board of Public Accountancy

The total continuing education hours required.

40 CPE credit hours annually.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Effective July 1, 2007: Effective with the triennial period beginning July 1, 2007, a minimum of three (3) CPE credit hours must be earned in a Board approved Ethics and Professional Conduct course(s) every three years. Also, effective with the triennial period beginning July 1, 2007, a minimum of one (1) CPE credit hour must be earned in Public Accountancy Law and Regulations course. No carry-over may be used to satisfy this requirement.

• NOTE: CeriFi has confirmed via the MS Board website, that the one (1) CPE credit hour in Public Accountancy Law and Regulations (referred to above) must be exclusively in Mississippi Public Accountancy Law and Regulations.

Personal Development Courses:

Effective October 17, 2016: Personal development courses or classes such as principle-centered leadership, career planning, and time management, that meet the Board requirements (of Rules 4.3.1. and 4.3.6) will be considered acceptable continuing professional education. No more than 20 hours CPE credit for personal development courses or classes may be claimed in a CPE compliance year. No personal development hours earned in excess of 20 in a compliance year may be carried forward to future years.

Prior to July 1, 2007: (Rule rescinded) A minimum of 20 percent of the one year compliance period requirement (eight CPE credit hours) must be in accounting and/or auditing (A&A) topics and may be from unused A&A carry-over CPE credit hours if appropriately documented.

• Note taken from the MS Board website: When this [above] rule was removed, the Board also added wording to emphasize the importance of a CPA's remaining competent in his or her area of practice or field of employment. The intent of this regulation is that each licensee shall obtain sufficient CPE to assure professional competence in his or her field of employment or practice area, such as attest work and/or compilation of financial statements as defined by these Board rules and to satisfy the CPE requirements of other regulatory authorities and peer review. Each CPA must evaluate his or her CPE needs in order to become competent, retain competence, and to satisfy the standards of the work being performed.

Prior to July 1, 2007: (This rule replaced with first paragraph above) A minimum of three CPE credit hours must be earned in a Board approved Ethics, Professional conduct, Public Accountancy Law and Regulations course(s) every three compliance and reporting periods. The initial three year period shall commence with the period beginning July 1, 2004 and ending June 30, 2007, and continue each triennial period thereafter. A minimum of one CPE credit hour every triennial period must be in Mississippi Public Accountancy Law and Regulations. No carry-over may be used to satisfy this requirement.

How the reporting cycle is structured.

Annual (July 1 - June 30).

When a reporting cycle begins.

July 1.

How completed credits are reported to the regulator.

Updated June 8, 2014: CPE forms for the annual compliance period ending June 30, 2014 and beyond will not be mailed. Online CPE Reporting for 2014 [and beyond] will be done through a secure logon process at the MSBPA website. You will be required to log on through the MSBPA website using your Board File Number, which will be sent to you by Board letter [beginning] in May 2014. The web link or URL of the MSBPA CPE Portal will also be included in the letter.

Each licensee is individually responsible and must maintain records of all CPE in which he has participated showing:

1. Sponsoring organization,
2. Location of course,
3. Title, description of content, and outline (or equivalent),
4. Instructor(s) with qualifications,
5. Date(s) attended,
6. Contact hours (actual time) by category, and
7. Number of credit hours claimed.

Credit will be allowed in the renewal period in which the course is completed.

Each licensee shall retain CPE records for a minimum of five (5) years after the end of the applicable one year and the triennial compliance period(s).

The renewal or reporting deadline.

Your online CPE Reporting at the Mississippi State Board of Public Accountancy CPE Portal is due on or before August 1.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

The Board, at its discretion, may verify the CPE information submitted by licensees through examination of such records and may require other information it deems necessary to determine the compliance with the CPE requirements, acceptability of a program for the purpose of the continuing professional education requirements or for administration of these rules.

A licensee must report CPE credit hours on the Board prescribed reporting form and by the required due date of August 1 even if the number reported is zero. A blank reporting form will be interpreted as zero CPE credit hours.

A licensee who fails to complete and return the CPE reporting form and fails to report the minimum required CPE credit hours for the applicable reporting period will be subject to disciplinary action (see below).

Disciplinary Actions Relating to CPE. A licensee who fails to comply with the provisions relating to CPE records, reporting, or CPE attendance, may be subject to disciplinary action under the Mississippi Code, for violation of the Rules of Professional Conduct.

A licensee shall retain documents or other evidence supporting CPE credit hours claimed for the five most recent full reporting periods to the date the credit hours are reported to the Board, and shall submit the supporting evidence to the Board if such data is requested.

The Board may, as deemed appropriate, audit, CPE data supplied by a licensee and request that all evidence supporting CPE credit hours claimed be provided to the Board within a reasonable period of time as prescribed by the Board.

Evidence of falsification, fraud, or deceit in the CPE information or documentation supplied will necessitate disciplinary action as authorized in the Mississippi Code.

Denial of a License. The Board shall not issue or renew a license to an individual who has not completed the required CPE credit hours unless an exemption has been granted by the Board.

Reduced or prorated requirements for a first renewal.

An initial applicant for a license shall be exempt from earning CPE credit hours during the compliance period in which he completes the examination and exempt from the Ethics, Professional Conduct, Public Accountancy Law and Regulations CPE requirement for the remainder of that triennial compliance period.

However, any CPE hours earned during that time may be carried forward in accordance with the carryover rules. In addition, the individual must satisfy the reporting requirements even if the CPE credit hours is zero.

Rules for professionals licensed elsewhere.

The Board may in its discretion make exceptions to the CPE credit hour requirements if a 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 and the individual is a licensee in that State of primary employment and reports those CPE credit hours with a sworn statement to the Board that the CPE requirements for that jurisdiction have been met. Except the individual must comply with the Ethics, Professional Conduct, Public Accountancy Law and Regulations CPE requirement unless his State of primary employment has an ethics CPE requirement and he complies with that requirement.

Who may be excused from all or part of this requirement.

The Board may in its discretion "annually (eff. May 1, 2013)" make exceptions to the CPE credit hour requirements set out in this Rule if:

1. a 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 and the individual is a licensee in that State of primary employment and reports those CPE credit hours as required per Section Rule 4.2. with a sworn statement to the Board that the CPE requirements for that jurisdiction have been met. Except the individual must comply with the Ethics, Professional Conduct, Public Accountancy Law and Regulations CPE requirement unless his State of primary employment has an ethics CPE requirement and he complies with that requirement;
2. a licensee shows reasons of health, certified by a medical doctor, that prevent compliance with the CPE requirement. A licensee must annually (eff. May 1, 2013) petition the Board for the exemption and provide documentation that clearly establishes the period of disability and the resulting physical limitations;
3. a licensee is on extended active military duty during the period for which the exemption is requested, and files a copy of orders to active military duty with the Board;
4. a licensee shows other good cause and reasons which prevent compliance that is acceptable to the Board.

Retired Status: An individual who holds a current license issued by the board who is 55 years old or older and has timely filed a request for retired status on a form prescribed by the board which indicates the licensee does not perform or offer to perform for the public one or more kinds of services involving the use of accounting or auditing skills, including the issuance of reports on financial statements or other compilation communication, or of one or more kinds of management advisory, financial advisory or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters.

Prior to September 1, 2019: An individual may be granted retired status only at the time of annual license renewal.

Permanent Disability Status: Permanent disability status may be granted by the Board to a licensee with a statement from the licensee's physician which states that the licensee is unable to perform activities regulated by this Board and clearly details the disability. Such status may only be granted at the time of annual license renewal.

An individual who has applied and been granted by the Board the use of retirement status or permanent disability status is exempt from the CPE requirements.

A licensee who has been granted retired status or permanent disability status and who becomes engaged in activities described in Rule 2.5.1 (licensee performs or offer to perform for the public one or more kinds of services involving the use of accounting or auditing skills, including the issuance of reports on financial statements or other compilation communication, or of one or more kinds of management advisory, financial advisory or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters) must:

• (a) pay the current license and reinstatement fees established by the board;
• (b) complete the form prescribed by the Board for renewal of a license;
• (c) meet the continuing professional education requirements; and
• (d) surrender the retired or permanent disability status.

License Reinstatement: A former licensee whose license registration has been canceled for failure to register or canceled voluntarily who makes application for reinstatement must pay the required fees and penalties and must accrue the minimum CPE credit hours missed as a result of not being registered, subject to a maximum of 200 CPE credit hours including the Ethics, Professional Conduct, Public Accountancy Law and Regulations CPE requirement applicable to the compliance period(s), in lieu of resitting for the CPA examination, and in accordance with Section 2.4., Reinstatement of a License.

A former licensee whose license has been revoked or suspended may make application for reinstatement in accordance with the provision of the Trial Board order and shall pay the required fees and penalties and shall accrue the minimum CPE credit hours missed unless otherwise provided per the order.

Whether unused credits can apply to the next period.

Effective October 17, 2016: Effective with the CPE compliance year beginning July 1, 2017, if more than 40 CPE credit hours are accumulated in a one year compliance period, the excess hours up to a maximum of 20 CPE credit hours may be carried over and applied to the CPE requirement for the immediately following one year compliance period. Existing CPE credit carry over will be limited to 20 hours beginning July 1, 2017.

Effective October 17, 2016: Personal Development: No personal development hours earned in excess of 20 in a compliance year may be carried forward to future years.

Prior to October 17, 2016: If more than 40 CPE credit hours are accumulated in a one year compliance period, the excess hours up to a maximum of 60 CPE credit hours may be carried over and applied up to 20 hours per year. However, no carry-over credit will be allowed unless obtained within 36 months prior to the beginning of the current compliance period.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective September 1, 2019: The MS Board updated its rules. Changes include new 10-minute minimum for CPE programs and other minor changes. Refer to paragraphs preceded by "September 1, 2019" for more information.

Carryover Credit:

Effective October 17, 2016: Effective with the CPE compliance year beginning July 1, 2017, if more than 40 CPE credit hours are accumulated in a one year compliance period, the excess hours up to a maximum of 20 CPE credit hours may be carried over and applied to the CPE requirement for the immediately following one year compliance period. Existing CPE credit carry over will be limited to 20 hours beginning July 1, 2017.

Effective October 17, 2016: Personal Development: No personal development hours earned in excess of 20 in a compliance year may be carried forward to future years.

General Characteristics of Accredited Education / Approval of CE Providers:

Qualifying Programs: Updated October 17, 2016: Programs sponsored by recognized professional organizations such as government agencies, NASBA, and state societies of CPA’s. Also qualifying are technical sessions at meetings of such organizations and their chapters.Additional approved sponsors are those included on the NASBA National Registry of CPE Sponsors.

Personal Development Courses: Effective October 17, 2016: Personal development courses or classes such as principle-centered leadership, career planning, and time management, that meet the requirements of Rules 4.3.1. and 4.3.6. will be considered acceptable continuing professional education. No more than 20 hours CPE credit for personal development courses or classes may be claimed in a CPE compliance year. No personal development hours earned in excess of 20 in a compliance year may be carried forward to future years.

Effective May 1, 2013: The MS Board revised its rules to formally address "internet based programs" and to add clarity to certain requirements. Refer to sentences prefaced with “May 1, 2013" and underlined above.

Exemptions:
Effective October 26, 2009: An individual is practicing certified public accounting or holding-out as a CPA in this state pursuant to the practice privileges afforded under Section 73-33-17 of the Mississippi Code of 1972, as amended, and relevant statutory provisions pertaining thereto. However, the individual qualifying for the practice privilege shall be in compliance with the laws and rules regarding continuing professional education of their principal place of business wherein they shall be licensed and in good standing.

Breakdown of Specific Requirements:
Effective July 1, 2007: Effective with the triennial period beginning July 1, 2007, a minimum of three (3) CPE credit hours must be earned in a Board approved Ethics and Professional Conduct course(s) every three years. Also, effective with the triennial period beginning July 1, 2007, a minimum of one (1) CPE credit hour must be earned in Public Accountancy Law and Regulations course. No carry-over may be used to satisfy this requirement.

Prior to July 1, 2007: (Rule rescinded) A minimum of 20 percent of the one year compliance period requirement (eight CPE credit hours) must be in accounting and/or auditing (A&A) topics and may be from unused A&A carry-over CPE credit hours if appropriately documented.

Carryover Credit:
Effective July 1, 2007: However, no carry-over credit will be allowed unless obtained within 36 months prior to the beginning of the current compliance period.

General Characteristics of Accredited Education:
Effective July 1, 2007: The intent of this regulation is that each licensee shall obtain sufficient CPE to assure professional competence in his or her field of employment or practice area, such as attest work and/or compilation of financial statements as defined by these Board rules and to satisfy the CPE requirements of other regulatory authorities and peer review.

Credit for Self-Study Education:
Effective July 1, 2007: Formal correspondence or other individual self-study programs. The Board will only accept self-study programs from CPE sponsors that are approved by the Quality Assurance Services (QAS) program of the National Association of State Boards of Accountancy (NASBA).

Methods of Approval of CE Activities:
Effective July 1, 2007: The Board will accept for the "Ethics - General" subject category programs from these sponsors without further Board review:

• American Institute of CPAs,
• CLE (Bar approved continuing legal education),
• MSCPA and other CPA Societies, and
• State Boards of Accountancy.

Breakdown of Specific Requirements:
Period ending June 30, 2006: Due to the hardship caused by Hurricanes Katrina and Rita, Licensees are required to report a minimum of 20 CPE credit hours (rather than 40) with 8 hours of Accounting and Auditing (A&A) topics. All reported hours may be from unused 2005 carry over hours.

Breakdown of Specific Requirements:
Effective March 1, 2004: A minimum of three CPE credit hours must be earned in a Board approved Ethics, Professional Conduct, Public Accountancy Law and Regulations course(s) every three compliance and reporting periods. The initial three year period shall commence with the period beginning July 1, 2004 and ending June 30, 2007, and continue each triennial period thereafter. A minimum of one CPE credit hour every triennial period must be in Mississippi Public Accountancy Law and Regulations. No carry-over may be used to satisfy this requirement.

Reporting Method:
Effective March 1, 2004: Each licensee shall retain CPE records for a minimum of five (5) years after the end of the applicable one year and the triennial compliance period(s).

Requirements for New Licensees:
Effective March 1, 2004: An initial applicant for a license shall be exempt from earning CPE credit hours during the compliance period in which he completes the examination and exempt from the Ethics, Professional Conduct, Public Accountancy Law and Regulations CPE requirement for the remaining of that triennial compliance period. However, any CPE hours earned during that time may be carried forward in accordance with the carryover rules. In addition, the individual must satisfy the reporting requirements even if the CPE credit hours is zero.

Exemptions:
Effective March 1, 2004: The Board may in its discretion make exceptions to the CPE credit hour requirements if a 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 and the individual is a licensee in that State of primary employment and reports those CPE credit hours with a sworn statement to the Board that the CPE requirements for that jurisdiction have been met. Except the individual must comply with the Ethics, Professional Conduct, Public Accountancy Law and Regulations CPE requirement unless his State of primary employment has an ethics CPE requirement and he complies with that requirement.

Credit for Writing:
Effective March 1, 2004: Editing or reviewing another's publication is not allowable as CPE credit.

Credit for Self-Study Education:
Effective March 1, 2004: Self-study programs must employ learning methodologies that clearly define learning objectives, guide the licensee through the learning process, and provide evidence of a licensee's satisfactory completion of the program. A licensee claiming credit hours for such courses will be required to obtain evidence of satisfactory completion of the course from the sponsor. Credit will be allowed in a compliance period in which the course is completed with a successful final examination. Self-study programs must be pretested to determine average completion time. The amount of credit will be based on a 50-minute CPE credit hour and is subject to approval by the Board.

Methods of Approval of CE Activities:
Effective March 1, 2004: Program sponsors are responsible for compliance with all applicable standards and other CPE requirements. Any course or program offered or held out as a CPE program is subject to Board audit and monitoring to assure it meets these standards.

Standards of Approval of CE Activities:
Effective March 1, 2004:

• Program Sponsors must base learning activities on relevant learning objectives and outcomes that clearly articulate the knowledge, skills and abilities that can be achieved by participants in the learning activities.
• Program sponsors should develop and execute learning activities in a manner consistent with the prerequisite education, experience, and/or advance preparation of participants..
• Program sponsors must use activities, materials and delivery systems that are current, technically accurate, and efficiently designed.
• Program sponsors must assure instructional methods employed are appropriate for the learning activities. Learning activities should be presented in a manner consistent with the descriptive and technical materials provided.
• Program sponsors must assure learning activities are viewed by qualified persons other than those who developed them to make certain that the program is technically accurate and current and addresses the stated learning objectives. These reviews must occur before the first presentation of these materials and again after each significant revision of the CPE programs.
• Program sponsors must inform participants in advance of objectives, prerequisites, experience level, content, advance preparation, teaching methods, and recommended continuing professional education credit hours. This should be accomplished through brochures and other announcements.

Certificates of Attendance:
Effective March 1, 2004: Program sponsors must provide participants with documentation of participation, which includes:

• CPE program sponsor name and contact information.
• Participant's name.
• Course title.
• Course field of study.
• Date offered or completed.
• Location (if applicable).
• Type of instructional delivery method used.
• Amount of CPE credit recommended.
• Verification of program sponsor representative.

Course Evaluations:
Effective March 1, 2004: Program sponsors must employ an effective means for evaluating learning activity quality with respect to content and presentation, as well as provide a mechanism for participants to assess whether learning objectives were met.