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Ethics for Accountants Mississippi #592826

Course Overview

Credit

Amount

CPA

Course Author: Beacon Hill Financial Educators Field of Study (CPA): Regulatory Ethics

Course Description

This course was updated on 11/25/2025.

This course is approved by the Mississippi State Board of Accountancy as meeting the four-hour, triennial (for reporting period ending June 30, 2028) CPE requirement in Ethics, Professional Conduct, and Public Accountancy Law and Regulations. As required, the course consists of three hours in general professional ethics and one hour in Mississippi public accountancy law and regulations.

The course covers the Mississippi Board Rules and Regulations: Chapter One, Restrictions on Use of the Title Certified Public Accountant; Chapter Two, License Registration and Renewal; Chapter Three, CPA Firm Permits-General Requirements; and Chapter Six, Professional Conduct. The AICPA Code of Professional Conduct Principles and Rules are also covered in the Professional Conduct section, with comparisons made between AICPA Rules and the corresponding Mississippi Board Rules. The Mississippi Statutes and portions of the Board’s Rules not covered in the course are included in the Appendix.

Please consult the Mississippi State Board of Accountancy for specific requirements.

Table of Contents

I. Mississippi State Board of Public Accountancy Administrative Rules and Regulations (Title 30) 1

Chapter 1 Restrictions on Use of the Title Certified Public Accountant	1
Rule 1.1. Restrictions	1
Rule 1.2. Violations	1
Chapter 2. License Registration and Renewal	1
Rule 2.3. Registration	1
Rule 2.4. Reinstatement of a License	2
Rule 2.5. Retirement Status or Permanent Disability	3
Rule 2.6. Reciprocity	4
Rule 2.7. Replacement Certificate of Licensure	5
Chapter 3. CPA Firm Permits-General Requirements	6
Rule 3.1. General Requirements	6
Rule 3.2. Reinstatement of a CPA Firm Permit	11
Review Questions	12

II. Professional Conduct 13

Introduction	13
A Definition of Ethics	13
How Do You Act When No One Is Looking?	13
Ethics in the Accounting Profession	14
AICPA Principles of Professional Conduct	14
Independence, Integrity, and Objectivity: The Core Values of the Accounting Profession	14
Using Principles in Practice	14
The Principles of the AICPA Code of Professional Conduct	14
Rules of Professional Conduct	16
Introduction	16
AICPA Conceptual Framework Approach for Members in Public Practice	16
Ethical Conflicts	17
Mississippi State Board of Public Accountancy Preamble to the Rules	18
MS Rule 6.1. Preamble	18
Mississippi Board and the AICPA: The Independence Rule	19
MS Rule 6.2. Independence	19
AICPA Rule on Independence	21
Integrity and Objectivity	38
MS Rule 6.3. Integrity	38
MS Rule 6.4. Objectivity	38
AICPA Rule on Integrity and Objectivity	39
Solicitation, Advertising, and Public Communication	43
MS Rule 6.5. Solicitation, Advertising and Public Communication	43
AICPA Rules on Advertising and Other Forms of Solicitation	44
Fees and Other Types of Remuneration	45
MS Rule 6.6. Commissions	45
MS Rule 6.7. Contingent Fees	46
AICPA Rules on Fees and Other Types of Remuneration	47
Compliance with Professional Standards and Accounting Principles	49
MS Rule 6.8. Competence	49
MS Rule 6.9. Auditing Standards	49
MS Rule 6.10. Accounting Principles	50
MS Rule 6.11. Other Professional Standards	50
AICPA Compliance with General and Professional Standards and Accounting Principles	50
Records and Client Confidential Information	54
MS Rule 6.12 Confidential Client Information	54
MS Rule 6.13 Records	54
AICPA Confidential Client Information and Records Rules	56
Discreditable Conduct	59
MS Rule 6.14. Discreditable Conduct	59
MS Rule 6.15. Discipline by Federal and State Authorities	60
MS Rule 6.17. Prohibited Acts	60
MS Rule 7.1. Disciplinary Actions	61
AICPA Rule on Acts Discreditable	62
Form of Practice	62
MS Rule 6.16. Form of Practice	62
AICPA Rule on Form of Organization and Firm Name	62
Review Questions	64

III. Case Studies 67

1. Oops! The Case of the Harmless Mistakes	67
2. Do You Have What It Takes? The Case of the Inadequate Accountant	68
3. Stop Thief! The Case of the Almost Stolen Clients	70

IV. Glossaries (AICPA, MSBOA) 72

AICPA ET Section 92: Definitions	72
Mississippi State Board of Public Accountancy: Definitions (Title 30, Chapter 10)	87

V. Answers and Explanations to Review Questions 91

Section I. Mississippi State Board of Public Accountancy	91
Section II. Professional Conduct	91

Appendix 98

Mississippi Public Accountancy Statutes	98
§ 73-33-1 CPA license; CPA firm permit requirements	98
§ 73-33-2 Definitions	99
§ 73-33-3 Board of Public Accountancy; composition; appointment of members; meetings	100
§ 73-33-5 Powers and duties of board; examinations; standards of practice	101
§ 73-33-7 CPA license and CPA firm permit registration; registration fees	102
§ 73-33-8 Payment and deposit in state treasury	103
§ 73-33-9 Applicants of other states	103
§ 73-33-11 Revocation, cancellation, or suspension of licenses and permits	104
§ 73-33-12 Proceedings, records and work papers of independent review committee privileged	105
§ 73-33-13 Criminal penalties for false representation or practice without CPA license, firm permit	106
§ 73-33-15 Restrictions and criminal penalties for violations; exceptions	107
§ 73-33-16 Ownership of working papers; confidential and privileged information	108
§ 73-33-17 Temporary and incident practice exceptions to reciprocity	109
§ 73-33-18 Disclaimer report language by persons not subject to this chapter	110
Mississippi State Board of Public Accountancy Rules and Regulations, Title 30 (Not Covered in Section I)	111
Chapter 2. Licenses: Requirements	111
Rule 2.1. Requirements	111
Rule 2.2. CPA Examination	112
Chapter 4. Continuing Professional Education (CPE)	118
Rule 4.1. Compliance Requirements and Reporting	118
Rule 4.2. Records and Reporting	119
Rule 4.3. Qualifying Programs	119
Rule 4.4. Program Sponsors and Presentation Standards	121
Rule 4.5. Disciplinary Actions Relating to CPE	123
Chapter 5. Quality Review/Peer Review	123
Rule 5.1. Purpose	123
Rule 5.2. Definitions	124
Rule 5.3 Compliance Assurance	124
Rule 5.4. Reporting to the Board	125
Rule 5.5. Effect of Consecutive Deficient Reports	125
Rule 5.6. Approved Peer Review Sponsoring Organizations, Programs	126
Rule 5.7. Peer Review Oversight Committee	127
Rule 5.8. Investigations	128
Chapter 8. Mississippi State Board of Public Accountancy	128
Rule 8.1. Appointments	128
Rule 8.2. Meetings, Organization, and Duties	128
Rule 8.3. Employees	129
Chapter 9. Administrative Procedures Rules	130
I. Method of Operation	130
II. Oral Proceedings on Proposed Rules	131
Rule 9.3. Declaratory Opinions	133

Index 137

Endnotes 138

Course Details

Author: Beacon Hill Financial Educators

Publication/Revision Date: 11/25/25

Course Exam Questions(online): 20 (multiple-choice)

Program Delivery Method: Self-Study (NASBA QAS Self-Study)

Available Formats of Course Text: Downloadable PDF, Printed/Mailed

Course Level, Prerequisites, and Advance Preparation Requirements

License	Course Level	Prerequisites	Advance Preparation Requirements
CPA	Overview	None	None

* This program is appropriate for professionals at all organizational levels.

Sponsor ID Numbers

National Registry of CPE Sponsors I.D.: 107615

State CPA Board Sponsor ID Numbers (where applicable)

Florida Division of Certified Public Accounting: 0004761

Hawaii Board of Public Accountancy: 14003

New York State Board for Public Accountancy: 002146

Ohio Accountancy Board: CPE .51 PSR

Pennsylvania State Board of Accountancy: PX178025

Texas State Board of Public Accountancy: 009349

Learning Objectives

As a result of studying the course material, you should be able to meet the objectives listed below:

Recognize the Mississippi Rules regarding restrictions, licensure, and firm permits.
Define ethics.
Recognize the AICPA Principles of the Code of Professional Conduct.
Identify the Mississippi and AICPA Rules of Professional Conduct and how they differ.

Online Book, Online Exam

Hardcopy Book, Online Exam

$49.00