Mississippi Administrative Code › Title 30 - Professions and Occupations › Part 1 - Mississippi State Board of Public Accountancy Rules and Regulations Appendix; Schedule of Fees › Chapter 3 - CPA Firm Permits › Rule 30-1-3.2 - Reinstatement of a CPA Firm Permit

Current through June 25, 2024
Rule 3.2.1. A CPA firm seeking reinstatement of a firm
				  permit or privilege to practice public accounting which has been revoked,
				  suspended, canceled voluntarily or canceled for failure to register must submit
				  to the Board an application for reinstatement of such firm permit or privilege
				  and satisfy the requirements as described herein.
Rule 3.2.2. Such application must be filed on the form
				  prescribed by the Board and must include a signed and acknowledged petition
				  which sets forth in full the circumstances surrounding the revocation,
				  suspension, or cancellation of the applicant's permit, the applicant's reasons
				  for seeking reinstatement, and any other information the applicant wishes to
				  bring to the attention of the Board.
Rule 3.2.3. A former CPA firm whose permit or privilege has
				  been revoked or suspended may make application for reinstatement in accordance
				  with the provision of the Trial Board order.
(a) In considering an application the Board
				shall consider all activities of the applicant since the permit or privilege
				was canceled, revoked or suspended, including but not limited to the prior
				offense, the applicant's activities during the time the permit or privilege was
				in good standing, rehabilitative efforts, and restitution to damaged parties in
				the matter.
(b) After consideration
				of the applicant's petition and after conducting such personal examination of
				the applicant or other persons as it deems necessary and call a hearing to
				review facts and circumstances, the Board may in its discretion reinstate any
				revoked, suspended or surrendered firm permit or privilege. The Board shall
				notify such applicant of its decision in writing.
Rule 3.2.4. The Board may impose appropriate terms and
				  conditions for reinstatement of a firm permit or privilege, impose continuing
				  conditions on a firm permit or privilege to be reinstated, and/or otherwise
				  modify the requirements of a prior order of suspension, revocation or
				  probation.
Rule 3.2.5. No application for reinstatement will be
				  considered while the applicant is under a sentence for any criminal offense,
				  including any period during which the applicant is on court imposed probation
				  or parole.
Rule 3.2.6. A CPA firm who obtained the firm permit through
				  reciprocity must provide the Board confirmation of good standing with the
				  jurisdiction of original issue on forms as prescribed by this Board.
Rule 3.2.7. Reinstatement of a suspended firm permit related
				  to a licensee's noncompliance with an order for support as defined in
				  Mississippi Code of 1972, Section
				  93-11-153,
				  shall be reinstated only under the conditions provided per Section
				  93-11-157
				  or
				  93-11-163,
				  as the case may be.
Miss. Code Ann. §
				  73- 33-5 (f)