Mississippi Administrative Code › Title 30 - Professions and Occupations › Part 1 - Mississippi State Board of Public Accountancy Rules and Regulations Appendix; Schedule of Fees › Chapter 6 - Rules of Professional Conduct › Rule 30-1-6.17 - Prohibited Acts

Current through June 25, 2024
The following acts shall constitute grounds for which
				  disciplinary actions may be taken by the Board:
Rule 6.17.1. The CPA or firm permit holder has made
				  misleading, deceptive, untrue, or fraudulent representations in the practice of
				  public accounting.
Rule 6.17.2. The CPA or firm permit holder has been
				  convicted of a felony.
Rule 6.17.3. The CPA or firm permit holder obtained his
				  license or firm permit to practice public accounting by use of fraud or a
				  material misrepresentation of a material fact.
Rule 6.17.4. A person has knowingly attested as an expert in
				  accountancy to the reliability or fairness of presentation of financial
				  information or utilized any form of disclaimer of opinion which is intended or
				  conventionally understood to convey an assurance of reliability as to matters
				  not specifically disclaimed prior to obtaining or without holding an active
				  license. This shall not prevent the performance by persons other than certified
				  public accountants of the services involving the use of accounting skills,
				  including the preparation of tax returns and the preparation of financial
				  statements without expression of opinion thereon.
Rule 6.17.5. A person knowingly presents as his own, the
				  license
or firm permit
to practice public accounting
				  of another.
Rule 6.17.6. A person knowingly gives false or forged
				  evidence to the Board or a member thereof for the purpose of obtaining or
				  renewing a license to practice public accounting.
Rule 6.17.7. A person violates or knowingly conceals
				  information relative to the Mississippi Code Section
				  73-33-1,
				  et. seq., any successor statutes, or regulations promulgated thereunder.
Rule 6.17.8. The CPA or firm permit holder attempts to
				  procure or renew a license or firm permit to practice public accounting by
				  bribery, or fraudulent misrepresentations.
Rule 6.17.9.The CPA or firm permit holder has a license or
				  firm permit to practice public accounting revoked, suspended or otherwise acted
				  against by the authority of another state, territory or country.
Rule 6.17.10. The CPA or firm permit holder is convicted or
				  found guilty, regardless of adjudication, or pleads no contest to a crime in
				  any jurisdiction which directly relates to the practice of public accounting or
				  the ability to practice public accounting.
Rule 6.17.11. The CPA or firm permit holder makes or files a
				  report, which he knows to be false, willfully fails to file a report or record
				  required by state or federal law, willfully impedes or obstructs such filing,
				  or induces another person to impede or obstruct such filing. Such reports or
				  records shall include only those which are signed in the capacity of a
				  certified public accountant.
Rule 6.17.12. The CPA or firm permit holder is guilty of
				  fraud or deceit, or of gross negligence, incompetency, or misconduct in the
				  practice of public accounting.
Rule 6.17.13 The CPA or firm permit holder has had his right
				  to practice accounting suspended or revoked by any state or federal regulatory
				  authority or by the Public Company Accounting Oversight Board ("PCAOB").
Rule 6.17.14. The CPA or firm permit holder has performed a
				  fraudulent act while holding a license or firm permit to practice public
				  accounting.
Rule 6.17.15. The failure by a person or CPA firm
				  disciplined to abide by the additional penalties and/or requirements shall be a
				  violation of the rules of the Board.
Rule 6.17.16. Failure of a CPA or firm permit holder to
				  notify the Board in writing of any and all changes in mailing addresses and
				  other data amendments required to be notified as a part of these Rules and
				  Regulations.
Rule 6.17.17. Failure of a CPA or firm permit holder to
				  cooperate with the Board in connection with an inquiry it shall make.
				  Cooperation includes fully responding in a timely manner to all inquiries of
				  the Board or representatives of the Board mailed to the last address furnished
				  by the CPA or firm permit holder to the Board.
Miss. Code Ann. §
				  73- 33-5 (f)