Mississippi State Board of Public Accountancy · 30 Miss. Code R. 1-4
Mississippi CPAs must report a minimum of 40 CPE credit hours in each one-year compliance period ending June 30. Only 20 of those 40 hours may be carry-over hours from the previous period. Separately, at least 4 CPE hours in Board-approved Ethics, Professional Conduct, and Public Accountancy Law and Regulations must be earned every three years, of which at least 1 hour must be in Mississippi Public Accountancy Law and Regulations.
The current ethics triennial period runs July 1, 2025 through June 30, 2028. Ethics hours must be Board approved for the credit to be retained, and the approval request may be submitted by either the sponsor or the individual CPA.
One square equals one CPE hour in the compliance period ending June 30.
| Total CPE hours | 40 credit hours in each one-year compliance period |
|---|---|
| Compliance period | July 1 to June 30, annually |
| Reporting deadline | August 1, on forms prescribed by the Board — even if the number reported is zero |
| License renewal | Annually. Confirm your renewal date with the Board, as it is separate from the CPE reporting deadline. |
| Ethics requirement | 4 hours in Board-approved Ethics, Professional Conduct, and Public Accountancy Law and Regulations per triennial period. Current period: July 1, 2025 to June 30, 2028. |
| Mississippi-specific hour | At least 1 of the 4 ethics hours must be in Mississippi Public Accountancy Law and Regulations. No carry-over may be used to satisfy the ethics requirement. |
| Board approval | Ethics CPE hours must be Board approved for the CPA to retain credit. The approval request may be submitted by the sponsor or the individual CPA. |
| Carry-over | Excess hours above 40 in a compliance period may be carried over, to a maximum of 20 hours, into the immediately following period |
| Personal development | Limited to 20 hours. No personal development hours earned in excess of 20 in a compliance year may be carried forward. |
| Self-study | Accepted only if earned from a sponsor approved by NASBA's Quality Assurance Service (QAS) program |
| Subject requirements | None beyond ethics. The Board encourages licensees to take subjects relevant to their field. |
| Instruction | Credit is two times course hours per presentation hour, with no repetitions allowed |
| University/college | Each semester hour equals 15 CPE; each quarter hour equals 10 CPE; non-credit classes equal 1 CPE per hour of class attendance |
| Record retention | Minimum five years |
Assuming a general ethics course counts. Mississippi ethics hours must be Board approved for the credit to be retained, and one of the four must specifically cover Mississippi Public Accountancy Law and Regulations. Carry-over hours cannot be used for the ethics requirement either — it has to be earned fresh within the triennial period.
Covers the four-hour triennial requirement in Ethics, Professional Conduct, and Public Accountancy Law and Regulations, including the mandatory hour on Mississippi Public Accountancy Law and Regulations. Ethics hours must be Board approved to be retained.
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Mississippi accepts self-study only from sponsors approved by NASBA's Quality Assurance Service program
Group Live; Group Internet Based; QAS Self-Study
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Mississippi runs an annual compliance period ending in June, with a separate reporting deadline in August and an ethics clock that runs on three years.
The twelve-month compliance period runs July 1 to June 30.
Only 20 of the 40 may come from carry-over hours accumulated in the previous period.
On the Board's prescribed reporting form, and required even if the number reported is zero.
Including at least 1 hour in Mississippi Public Accountancy Law and Regulations. The current triennial period runs July 1, 2025 to June 30, 2028.
Each CPA must maintain CPE records for a minimum of five years under Rule 4.2.2.
Mississippi's carry-over rule is generous within a single year but tightly bounded, and it is the source of most confusion about the state's requirements.
Mississippi CPAs must report a minimum of 40 CPE credit hours within each one-year compliance period ending June 30.
Only 20 of those 40 hours may be carry-over hours from the previous period, so at least 20 hours must be freshly earned each year.
The Mississippi compliance period runs July 1 to June 30 annually.
CPE must be completed and reported on the Board's prescribed form by August 1, even if the number of hours reported is zero.
Four CPE credit hours in Board-approved Ethics, Professional Conduct, and Public Accountancy Law and Regulations courses, every three years.
The current triennial period runs July 1, 2025 through June 30, 2028. At least one of those hours must be in Mississippi Public Accountancy Law and Regulations.
Yes. Ethics CPE hours must be Board approved in order for a CPA to retain the credit.
The approval request may be submitted to the Board by either the CPE sponsor or the individual CPA, using the Application for CPE Program Approval on the Board's Forms and Documents page.
No. No carry-over may be used to satisfy the ethics, professional conduct, or Mississippi Public Accountancy Law and Regulations requirement.
Those hours must be earned within the applicable triennial period.
Up to 20 credit hours. If more than 40 hours are accumulated in a one-year compliance period, the excess up to 20 hours may be carried into the immediately following period.
There is no provision for carry-over from a compliance period in which CPE was not required.
Yes, but only if earned from a sponsor approved by NASBA's Quality Assurance Service (QAS) program.
This is stricter than states that accept any National Registry sponsor for self-study, so check that a provider carries QAS approval specifically.
No specific rule beyond the ethics requirement.
The State Board strongly encourages licensees to take subjects relevant to their fields of profession. Personal development is separately limited to 20 hours.
An initial applicant is exempt from earning CPE hours during the compliance period in which they obtain a license.
They are also exempt from the Ethics, Professional Conduct, and Mississippi Public Accountancy Law and Regulations requirement for the remainder of that triennial compliance period.
No. An individual granted use of "CPA (retired)" or "Certified Public Accountant (retired)" under Rule 2.5 is exempt from the CPE requirements.
Retirement status is granted by the Board on application.
Instructor credit is two times course hours per presentation hour, and no repetitions are allowed.
Authorship credit is based on submission of the published document together with a request for the number of credits.
Yes. Each semester hour equals 15 CPE hours and each quarter hour equals 10 CPE hours.
Non-credit classes equal one CPE hour for each hour of class attendance.
A minimum of five years, under Rule 4.2.2.
The Board may in its discretion make exceptions to the CPE credit hour requirements in defined circumstances, so contact the Board directly if you believe your situation qualifies.
| Agency | Mississippi State Board of Public Accountancy |
|---|---|
| Address | 5 Old River Place, Suite 104, Jackson, MS 39202 |
| Phone | (601) 354-7320 |
| Website | msbpa.ms.gov |
| CPE guidance | Continuing Professional Education |
This page summarizes Mississippi CPE rules for general informational purposes and is reviewed against the Mississippi State Board of Public Accountancy's published guidance. Ethics triennial periods and approved course lists are set by the Board and change between cycles. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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