Mississippi Legislature

1999 Regular Session

Senate Bill 2363

[Introduced] [Committee Substitute] [Passed Senate] [Sent to Governor]

Instructions Bill Status Menu




History of Actions

Amendments

Background

Title

Description: Certified Public Accountants; amend regulatory laws of.

History of Actions:

101/07/99(S)Referred To Business and Financial Institutions
201/28/99(S)Title Suff Do Pass Comm Sub
302/03/99(S)Committee Substitute Adopted
402/03/99(S)Passed
502/04/99(S)Transmitted To House
602/05/99(H)Referred To Judiciary B
703/01/99(H)Title Suff Do Pass As Amended
803/04/99(H)Amended
903/04/99(H)Passed As Amended
1003/05/99(H)Returned For Concurrence
1103/11/99(S)Decline to Concur/Invite Conf
1203/16/99(S)Conferees Named Woodfield,Hewes,Posey
1303/23/99(H)Conferees Named Blackmon,Smith (39th),Wallace
1403/28/99(H)Conference Report Filed
1503/28/99(S)Conference Report Filed
1603/29/99(S)Recommitted For Further Conf
1703/29/99(H)Recommitted For Further Conf
1803/29/99(H)Conference Report Filed
1903/29/99(S)Conference Report Filed
2003/30/99(S)Conference Report Adopted
2103/30/99(H)Conference Report Adopted
2204/07/99(S)Enrolled Bill Signed
2304/07/99(H)Enrolled Bill Signed
2404/16/99Approved by Governor

Amendments/Conference Report:

Adopted [H] Amendment No 1

Conference Report

Background Information:

Effective dateJuly 1, 1999
DispositionLaw
DeadlineGeneral Bill/Constitutional Amendment
RevenueNo
3/5ths vote requiredYes
Chapter number533

Senate Committee:

House Committee:

Principal Author: Woodfield

Additional Authors: Kirby, Hewes

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 REVISE CERTAIN RECIPROCITY REQUIREMENTS; 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 WITH A CERTAIN EXCEPTION; TO CREATE A NEW CODE SECTION TO BE CODIFIED AS SECTION 73-33-19, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT ANY PERSON HOLDING A CERTIFICATE WITHOUT A LICENSE ON JULY 1, 1999, SHALL AUTOMATICALLY RECEIVE A CERTIFIED PUBLIC ACCOUNTANT'S LICENSE; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 04/28/99 at 00:00.



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