[Introduced] [Committee Substitute] [Passed Senate] [Sent to Governor]
History of Actions | Amendments | Background | Title |
Description: Certified Public Accountants; amend regulatory laws of.
| 1 | 01/07/99 | (S) | Referred To Business and Financial Institutions | |
| 2 | 01/28/99 | (S) | Title Suff Do Pass Comm Sub | |
| 3 | 02/03/99 | (S) | Committee Substitute Adopted | |
| 4 | 02/03/99 | (S) | Passed | |
| 5 | 02/04/99 | (S) | Transmitted To House | |
| 6 | 02/05/99 | (H) | Referred To Judiciary B | |
| 7 | 03/01/99 | (H) | Title Suff Do Pass As Amended | |
| 8 | 03/04/99 | (H) | Amended | |
| 9 | 03/04/99 | (H) | Passed As Amended | |
| 10 | 03/05/99 | (H) | Returned For Concurrence | |
| 11 | 03/11/99 | (S) | Decline to Concur/Invite Conf | |
| 12 | 03/16/99 | (S) | Conferees Named Woodfield,Hewes,Posey | |
| 13 | 03/23/99 | (H) | Conferees Named Blackmon,Smith (39th),Wallace | |
| 14 | 03/28/99 | (H) | Conference Report Filed | |
| 15 | 03/28/99 | (S) | Conference Report Filed | |
| 16 | 03/29/99 | (S) | Recommitted For Further Conf | |
| 17 | 03/29/99 | (H) | Recommitted For Further Conf | |
| 18 | 03/29/99 | (H) | Conference Report Filed | |
| 19 | 03/29/99 | (S) | Conference Report Filed | |
| 20 | 03/30/99 | (S) | Conference Report Adopted | |
| 21 | 03/30/99 | (H) | Conference Report Adopted | |
| 22 | 04/07/99 | (S) | Enrolled Bill Signed | |
| 23 | 04/07/99 | (H) | Enrolled Bill Signed | |
| 24 | 04/16/99 | Approved by Governor |
| Adopted | [H] | Amendment No 1 |
| Effective date | July 1, 1999 | |
| Disposition | Law | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| 3/5ths vote required | Yes | |
| Chapter number | 533 |
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.
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