Mississippi Administrative Code › Title 30 - Professions and Occupations › Part 1 - Mississippi State Board of Public Accountancy Rules and Regulations Appendix; Schedule of Fees › Chapter 8 - State Board of Public Accountancy › Rule 30-1-8.2 - Meetings, Organization, and Duties

Current through June 25, 2024
Rule 8.2.1. Meetings of the Board shall be conducted in
				  accordance with
Robert's Rules of Order
insofar as such rules
				  are compatible with the laws of the State governing the Board or its own
				  resolutions as to its conduct. No Board action shall be invalidated by reasons
				  of failure to comply with those rules. All meetings will be open to the
				  public.
Rule 8.2.2. The Board shall meet on a regular basis,
				  generally monthly, with no less than six formal board meetings annually.
Rule 8.2.3. The Board shall elect from its members, a Chair,
				  Vice Chair and Secretary of the Board for calendar year terms. Such election
				  shall be held during the first regularly scheduled Board meetings of the
				  calendar year, normally convened in January of each year. Any member missing
				  three (3) consecutive meetings for reasons other than illness shall be subject
				  to removal on majority vote of the Board members.
Rule 8.2.4. A majority of the members appointed and serving
				  on the Board shall constitute a quorum and no business shall be transacted by
				  the Board in the absence of a quorum.
Rule 8.2.5. All actions of the Board are to be reflected in
				  the minutes of the Board.
Rule 8.2.6. Meetings may be called by any four (4) members
				  of the Board or by its Chair.
Rule 8.2.7. When present, the Chair shall preside at all
				  meetings. The Chair shall appoint such committees as the Board may authorize
				  and may delegate the signing of official documents. The Chair shall have
				  overall responsibility for correspondence relating to enforcement; shall serve
				  as the official spokesman of the Board; and shall have such other
				  responsibilities as assigned and such other authority as conferred by the
				  Board.
Rule 8.2.8. The Vice Chair of the Board, in the absence of
				  the Chair, shall perform the duties of the Chair as specified above and shall
				  perform such other duties as the Board shall designate.
Rule 8.2.9. The Secretary of the Board shall be responsible
				  for the permanent records of the meetings and transactions of the Board, the
				  maintenance of an attendance record, and the maintenance of records of all
				  examinations, registrations, and license application. The Secretary shall also
				  be responsible for the maintenance of a record of certificates issued to all
				  certified public accountants, together with all necessary information relative
				  thereto. The Secretary shall perform such other duties as in the judgment of
				  the Board are necessary. Any of the duties of the Secretary may be delegated by
				  action of the Board.
Rule 8.2.10. Invalid Portions - If any subcategory, rule,
				  regulation, sentence, clause, or phrase of these
Rules and
				  Regulations
is for any reason held invalid, such decision shall not
				  affect the validity of the remaining portions of such
Rules and
				  Regulations
. The Board hereby declares that it would have adopted the
				  rules, regulations and the subcategories, sentences, clauses or phrases thereof
				  irrespective of the fact that any one or more of the subcategories, rules,
				  regulations, sentences, clauses or phrases be declared invalid.
Rule 8.2.11. Effective Date - The Board
Rules and
				  Regulations
shall govern all matters initiated after they take effect;
				  and shall also govern all matters pending on the effective date, except to the
				  extent that the Board shall determine that application to a particular pending
				  matter would not be feasible or would work a substantial injustice in which
				  event the procedure in effect prior to the effective date of the
Rules
				  and Regulations
applies.
Rule 8.2.12. In the interpretation and enforcement of the
Rules and Regulations
, the Board may consider relevant
				  interpretations, rulings, and opinions issued by the Board of other
				  jurisdictions and appropriate committees of professional organizations, but
				  will not be bound thereby.
Rule 8.2.13 The Executive Director, in conjunction with the
				  Chair, shall prepare a written agenda for each Board meeting and distribute a
				  copy of the agenda to each Board member.
Rule 8.2.14. The Board is charged with the duty of adopting
				  and enforcing rules and regulations necessary to maintain the highest standard
				  of proficiency in the practice of public accounting for the protection of the
				  public interest. The Board's mission is to protect the public welfare of the
				  citizens of the State of Mississippi, and therefore the State's commerce,
				  through its oversight of certified public accountants and CPA firms. The State
				  Board provides oversight of CPAs and CPA firms through its regulation, testing,
				  certification, licensing, qualification and standards setting, monitoring and
				  investigations as established by the Act and these
				  regulations.
Miss. Code Ann. §
				  73- 33-5 (f)