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S. B. No. 2830 *SS26/R565* ~ OFFICIAL ~ G3/5
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To: Business and Financial
Institutions
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Senator(s) Harkins
SENATE BILL NO. 2830
AN ACT TO AMEND SECTION 73-33-5, MISSISSIPPI CODE OF 1972, TO 1
REVISE THE EDUCATION REQUIREMENTS TO BE ADMITTED TO THE CERTIFIED 2
PUBLIC ACCOUNTANT (CPA) EXAMINATION; TO REQUIRE PASSAGE OF ALL 3
SECTIONS OF THE UNIFORM CPA EXAMINATION AND CERTAIN EXPERIENCE TO 4
APPLY FOR INITIAL ISSUANCE OF A CPA LICENSE; TO AMEND SECTION 5
73-33-17, MISSISSIPPI CODE OF 1972, TO CONFORM THE REVISED 6
EDUCATION, EXAMINATION PASSAGE AND EXPERIENCE REQUIREMENTS FOR 7
PRACTICE PRIVILEGES FOR CERTAIN OUT-OF-STATE INDIVIDUALS HOLDING 8
CPA LICENSES; AND FOR RELATED PURPOSES. 9
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 10
SECTION 1. Section 73-33-5, Mississippi Code of 1972, is 11
amended as follows: 12
73-33-5. The Mississippi State Board of Public Accountancy 13
is hereby authorized with the following powers and duties: 14
(a) To adopt a seal; 15
(b) To govern its proceedings; 16
(c) To set the fees and to regulate the time, manner 17
and place of conducting examinations to be held under this 18
chapter. To be admitted to the examination, a candidate must have 19
completed a baccalaureate or higher degree * * * acceptable to the 20
board, conferred by a college or university * * *. The education 21
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program shall include an accounting concentration or the 22
equivalent as determined by the board to be appropriate in its 23
rules and regulations. The examination shall cover branches of 24
knowledge pertaining to accountancy as the board may deem 25
proper. * * * The examination and experience requirements under 26
subparagraphs (ii) and (iii) of this paragraph (c) shall be 27
required before the board shall accept an application for a 28
certified public accountant license under this chapter; 29
(i) The education requirement to be admitted to 30
the examination may be met through any of the following pathways: 31
1. A postgraduate degree acceptable to the 32
board, conferred by a college or university, for which the total 33
educational program includes an accounting concentration or 34
equivalent as determined by board rule; 35
2. A baccalaureate degree plus additional 36
semester credit hours, for a total of one hundred fifty (150) or 37
more semester hours all acceptable to the board, conferred by a 38
college or university, for which the total educational program 39
includes an accounting concentration or equivalent as determined 40
by board rule; or 41
3. A baccalaureate degree acceptable to the 42
board, conferred by a college or university, for which the total 43
educational program includes an accounting concentration or 44
equivalent as determined by board rule; 45
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(ii) The examination requirement to apply for 46
initial issuance of a license shall be passage of all sections of 47
the Uniform CPA Examination; 48
(iii) The experience requirement to apply for 49
initial issuance of a license shall be as follows: 50
1. An applicant under paragraph (c)(i)1 or 51
(c)(i)2 shall show that he or she has at least one (1) year of 52
experience as defined by board rule; or 53
2. An applicant under paragraph (c)(i)3 shall 54
show that he or she has at least two (2) years of experience as 55
defined by board rule; 56
Experience shall include the provision of any type of service 57
or advice representing the skills needed at the time of initial 58
licensure to serve the public and involves the use of accounting, 59
attest, compilation, management advisory, financial advisory, tax 60
or consulting skills, for which the service or advice was verified 61
by a licensee, meeting requirements defined by board rule. 62
Experience shall be acceptable if it was gained through employment 63
in government, industry, academia or public practice; 64
(iv) Any licensee who has passed all sections of 65
the Uniform CPA Examination and holds a valid license that was 66
issued by the board prior to January 1, 2012, is exempt from the 67
education and experience requirements set forth in paragraph 68
(c)(i) and (c)(iii); 69
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(d) To initiate investigations of certified public 70
accountant and certified public accountant firm practices; 71
(e) To notify applicants who have failed an examination 72
of such failure and in what branch or branches deficiency was 73
found; 74
(f) To adopt and enforce such rules and regulations 75
concerning certified public accountant examinee and licensee 76
qualifications and practices and certified public accountant firm 77
permits and practices as the board considers necessary to maintain 78
the highest standard of proficiency in the profession of certified 79
public accounting and for the protection of the public interest. 80
The standards of practice by certified public accountants and 81
certified public accountant firms shall include generally accepted 82
auditing and accounting standards as recognized by the Mississippi 83
State Board of Public Accountancy; 84
(g) To issue certified public accountant licenses under 85
the signature and the official seal of the board as provided in 86
this chapter; and to issue permits to practice public accounting 87
to certified public accountant firms pursuant to such rules and 88
regulations as may be promulgated by the board; 89
(h) To employ personnel; 90
(i) To contract for services and rent; and 91
(j) To adopt and enforce all such rules and regulations 92
as shall be necessary for the administration of this chapter; 93
provided, however, no adoption or modification of any rules or 94
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regulations of the board shall become effective unless any final 95
action of the board approving such adoption or modification shall 96
occur at a time and place which is open to the public and for 97
which notice by mail or electronic mail of such time and place and 98
the rules and regulations proposed to be adopted or modified has 99
been given at least thirty (30) days prior thereto to every person 100
who is licensed and registered with the board. 101
Each application or filing made under this section shall 102
include the social security number(s) of the applicant in 103
accordance with Section 93-11-64 * * *. 104
SECTION 2. Section 73-33-17, Mississippi Code of 1972, is 105
amended as follows: 106
73-33-17. (1) (a) An individual whose principal place of 107
business is not in this state * * *, who holds a valid license as 108
a certified public accountant from any state * * *, who has passed 109
all sections of the Uniform CPA Examination, and who has completed 110
one (1) of the following requirements under subparagraphs (i) 111
through (iii) of this subsection (1)(a), shall have all the 112
privileges of licensees of this state without the need to obtain a 113
license from the Mississippi State Board of Public Accountancy: 114
( * * *i) * * * A postgraduate degree acceptable 115
to the board with a concentration in accounting or an equivalent 116
and not less than one (1) year of work experience both as defined 117
in board rule; 118
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( * * *ii) * * * A baccalaureate degree plus 119
additional semester credit hours for a total of one hundred fifty 120
(150) or more semester hours all acceptable to the board with a 121
concentration in accounting or an equivalent and not less than one 122
(1) year of work experience both as defined in board rule; * * * 123
or 124
( * * *iii) * * * A baccalaureate degree 125
acceptable to the board including an accounting concentration or 126
an equivalent and not less than two (2) years of work experience 127
both as defined in board rule. 128
(b) Notwithstanding any other provision of law, an 129
individual who offers or renders professional services, whether in 130
person, or by mail, telephone or electronic means, under this 131
section shall be granted practice privileges in this state, and 132
may use the title "CPA" or "Certified Public Accountant," and no 133
notice, fee or other submission shall be provided by any such 134
individual. Such an individual shall be subject to the 135
requirements of subsection (3) of this section. * * * 136
(2) (a) An individual whose principal place of business is 137
not in this state * * *, who holds, and as of December 31, 2025, 138
held, a valid license as a certified public accountant from any 139
state * * *, who has passed all sections of the Uniform CPA 140
Examination, and who, as of December 31, 2025, had practice 141
privileges in this state under this section, shall * * * continue 142
to be granted practice privileges in this state and shall have all 143
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the privileges of licensees of this state without the need to 144
obtain a license from the Mississippi State Board of Public 145
Accountancy. * * * 146
(b) Notwithstanding any other provision of law, an 147
individual who offers or renders professional services, whether in 148
person, or by mail, telephone or electronic means, under this 149
section shall be granted practice privileges in this state, and 150
may use the title "CPA" or "Certified Public Accountant," and no 151
notice, fee or other submission shall be provided by any such 152
individual. Such an individual shall be subject to the 153
requirements of subsection (3) of this section. 154
(3) Any individual licensee of another state exercising the 155
privilege afforded under this section and the firm which employs 156
that licensee hereby simultaneously consent, as a condition of the 157
grant of the privilege: 158
(a) To the personal and subject matter jurisdiction and 159
disciplinary authority of the board; 160
(b) To comply with this chapter and the board's rules; 161
(c) That in the event the license from the state of the 162
individual's principal place of business is no longer valid, the 163
individual will cease offering or rendering professional services 164
in this state individually and on behalf of a firm; and 165
(d) To the appointment of the state board which issued 166
their license as their agent upon whom process may be served in 167
any action or proceeding by this board against the licensee. 168
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ST: Public accountancy; revise certain laws
regulating the practice of.
(4) An individual who has been granted practice privileges 169
under this section who, for any entity with its home office in 170
this state, performs any of the following services: 171
(a) Any financial statement audit or other engagement 172
to be performed in accordance with Statements on Auditing 173
Standards; 174
(b) Any examination of prospective financial 175
information to be performed in accordance with Statements on 176
Standards for Attestation Engagements; or 177
(c) Any engagement to be performed in accordance with 178
PCAOB Auditing Standards; 179
may only do so through a firm which has obtained a permit issued 180
under Section 73-33-1(3). 181
(5) A licensee of this state offering or rendering services 182
or using their CPA title in another state shall be subject to 183
disciplinary action in this state for an act committed in another 184
state for which the licensee would be subject to discipline for an 185
act committed in the other state. The board shall be required to 186
investigate any complaint made by the State Board of Public 187
Accountancy of another state. 188
SECTION 3. This act shall take effect and be in force from 189
and after July 1, 2026. 190