30 Miss. Code. R. 1-1.2
Rule 1.2.1. The use of certain titles or abbreviations by persons not licensed by the Board will be deemed violations of the Act. Such titles include "certified accountant", "chartered accountant", "enrolled accountant", "licensed accountant", "registered accountant", "accredited accountant", or any other title or designation likely to be confused with the title "certified public accountant". Abbreviations include "CA", "LA", "RA", "AA", or similar abbreviation likely to be confused with the abbreviation "CPA".
Rule 1.2.2 The issuance by non-licensees of a report or communication to management referencing AICPA (SSARS) Standards for compilations of financial statements is deemed to be a violation of the act.
Safe harbor language which may be used by non-licensees for such reports is as follows:
I (we) have prepared the accompanying (financial statements) of (name of entity) as of (time period) for the (period) then ended. This presentation is limited to preparing in the form of financial statements information that is the representation of management (owners). I (we) do not express any opinion with respect to these financial statements."
Mississippi Code 73-33-15 (1) (a) prohibits a non-licensee from issuing an audit or review report; accordingly, there is no non-licensee safe harbor language for such reports.
30 Miss. Code. R. 1-1.2