History of Actions | Background | Title |
Description: Accountants; revise Public Accountants Law.
| 1 | 01/16/98 | (S) | Referred To Business and Financial Institutions | |
| 2 | 02/03/98 | (S) | Died In Committee |
| Effective date | July 1, 1998 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| 3/5ths vote required | Yes |
Senate Committee:
Principal Author: Kirby
Code Sections: A 073-0033-0001, A 073-0033-0005, A 073-0033-0007, A 073-0033-0009, A 073-0033-0011, A 073-0033-0013, A 073-0033-0015
Title: AN ACT TO AMEND SECTION 73-33-1, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE STATUS OF A RETIRED CERTIFIED PUBLIC ACCOUNTANT; TO REQUIRE THAT A CERTIFIED PUBLIC ACCOUNTANT WHO IS PRACTICING PUBLIC ACCOUNTING BE ASSOCIATED AND REGISTERED WITH A CPA FIRM AND TO ESTABLISH MINIMUM QUALIFICATIONS FOR SUCH CPA FIRM; TO CODIFY SECTION 73-33-2, MISSISSIPPI CODE OF 1972, TO PROVIDE DEFINITIONS OF CERTIFIED PUBLIC ACCOUNTANT (CPA), CPA FIRM, CAPS PRACTICING PUBLIC ACCOUNTING, AND OTHER TERMS; AND TO DELETE THE REQUIREMENT THAT A CERTIFIED PUBLIC ACCOUNTANT HOLD A SEPARATE LICENSE TO PRACTICE PUBLIC ACCOUNTING; TO AMEND SECTION 73-33-5, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE STATE BOARD OF PUBLIC ACCOUNTANCY TO ISSUE PERMITS TO CERTIFIED PUBLIC ACCOUNTANT FIRMS; TO AMEND SECTION 73-33-7, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE STATE BOARD OF PUBLIC ACCOUNTANCY TO CHARGE ANNUAL CERTIFICATE, LICENSE AND PERMIT FEES; TO AMEND SECTION 73-33-9, MISSISSIPPI CODE OF 1972, TO REQUIRE THAT A HOLDER OF A RECIPROCAL LICENSE BE ASSOCIATED WITH A FIRM THAT HAS A PERMIT ISSUED BY THE BOARD; TO AMEND SECTION 73-33-11, MISSISSIPPI CODE OF 1972, TO REVISE THE PROCEDURE BY WHICH THE STATE BOARD OF PUBLIC ACCOUNTANCY MAY REVOKE, CANCEL OR SUSPEND CERTIFICATES, LICENSES AND PERMITS OR TAKE OTHER DISCIPLINARY ACTION AGAINST A REGISTRANT; TO AMEND SECTION 73-33-13, MISSISSIPPI CODE OF 1972, TO MAKE IT A MISDEMEANOR TO REPRESENT THAT A CERTIFIED PUBLIC ACCOUNTANT FIRM WITHOUT A CURRENT PERMIT IS LICENSED TO PRACTICE PUBLIC ACCOUNTING; TO AMEND SECTION 73-33-15, MISSISSIPPI CODE OF 1972, TO REQUIRE THAT A CERTIFIED PUBLIC ACCOUNTANT BE ASSOCIATED WITH A REGISTERED FIRM TO PRACTICE PUBLIC ACCOUNTING; AND FOR RELATED PURPOSES.
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1998/History/SB\SB2750.htm