Please refer to Chapter 4 of the Board’s Rules and Regulations for information on the continuing professional education (CPE) compliance requirements.
In accordance with Sections 2.3.3. and 4.1. of the Board Rules and Regulations, a CPA will not be permitted to register a license if not in compliance with the CPE requirements. In addition, a CPA must complete, sign and submit the online reporting form even if the CPE credit hours reported is zero. A blank online reporting form will be interpreted as zero hours. [4.2.4.] Please be aware that a CPA who fails to complete, sign, submit, and report online the minimum CPE credit hours accrued during the applicable reporting period will be subject to disciplinary action under Section 4.5. The online CPE reporting form became available in 2015.
All licensees must have a minimum of 40 CPE credit hours for each compliance period ending in June. For the 2021 compliance period only, the entire 40 hours can be from carry-over as referred in the Board's Proclamation (March 26, 2020).
Each CPA must have obtained and reported online a minimum of four (4) CPE credit hours in Board approved Ethics, Professional Conduct, Public Accountancy Law and Regulations course(s) triennially [4.1.3.]. A minimum of one of these Ethics CPE credit hours must be in the subject of Mississippi Public Accountancy Law and Regulations.
A new CPA licensee is exempt from CPE only during the compliance period in which he or she completes the examination AND is exempt from the Ethics, Professional Conduct, Public Accountancy Law and Regulations CPE requirement only during the remainder of THAT triennial period [4.1.5.].
Each CPA must maintain his or her CPE records for a minimum five years [4.2.2.].
Self-study type CPE will only be accepted if earned from a sponsor approved by the Quality Assurance Services (QAS) program of the National Association of State Boards of Accountancy.
Link to QAS Approved Self-study CPE Sponsors: QAS Sponsors
The CPE requirement for Ethics, Professional Conduct, and Public Accountancy Law and Regulations [ethics] hours is a total of four (4) hours for the triennial period beginning July 1, 2019, through June 30, 2022. Remember - At least one ethics CPE hour of the four must be exclusively in Mississippi Public Accountancy Law and Regulations, as follows:
|Ethics - MS Law, Rules and Regulations||1||minimum|
|Ethics - General||3|
|Total Triennial Ethics CPE Requirement||4|
These ethics CPE hours must be Board approved in order for a CPA to retain the credit. The approval request may be submitted to the Board by either the CPE sponsor or the individual CPA. The Application for CPE Program Approval is located on the Board’s Forms and Documents web page or by visiting: Application for CPE Program Approval
Please refer to the links below for a listing of approved ethics CPE programs. In addition to the ethics CPE programs listing, all Ethics - General programs from the following sponsors are now Board approved: (1) American Institute of CPAs, (2) State Boards of Accountancy, (3) Mississippi and other State CPA societies, and (4) Bar approved Continuing Legal Education [CLE].
Please click this link: Frequently Asked Questions, for additional information related to CPE compliance. Other links: