30 Miss. Code. R. 1-6.1
Rule 6.1.1. The Mississippi State Board of Public Accountancy promulgates these Rules ofProfessional Conduct within the Rules and Regulations under the authority of Title 73, Chapter 33 of the Mississippi Code of 1972, as amended which directs the Board to adopt and enforce such rules and regulations ". . . as the Board considers necessary to maintain the highest standard of proficiency in the profession of certified public accounting and for the protection of the public interest." The services usually and customarily performed by CPAs involve a high degree of skill, education, trust and experience which are professional in scope and nature. The use of professional designations carries an implication of possession of the competence associated with a profession. The public, in general, and the business community, in particular, rely on this professional competence by placing confidence in reports and other services of accountants. The public's reliance, in turn, imposes obligations on persons utilizing professional designation, both to their clients and to the public in general. These obligations include maintaining independence of thought and action, continuously improving professional skills, observing, where applicable, generally accepted accounting principles, generally accepted auditing standards, and other professional standards, promoting sound and informative financial reporting, holding the affairs of clients in confidence, upholding the standards of personal and professional conduct in all matters affecting fitness to the practice of accountancy.
Rule 6.1.2. The Rules of Professional Conduct are intended to have application to all professional services performed by licensees and/or firm permit holders (registrants) including but not limited to auditing, accounting, review and compilation services, tax preparation services, tax advisory services, management advisory services, financial advisory, investment planning, and consulting services.
Rule 6.1.3. The Rules of Professional Conduct are intended to apply as well to all registrants, whether or not engaged in the practice of public accounting, except where the wording indicates that the applicability is more limited. However, a registrant practicing outside the United States will not be subject to discipline for departing from any of the rules stated herein so long as his conduct is in accord with the rules of the organized accounting profession in the country in which he is practicing. However, where a registrant's name is associated with financial statements in such a manner as to imply that he is acting as an independent certified public accountant and under circumstances that would entitle the reader to assume that United States practices were followed, he must comply with the requirement of all applicable rules.
Rule 6.1.4. A CPA shall be held responsible for compliance with the Rules of ProfessionalConduct by all persons associated with him in the practice of public accounting who are either under his supervision or are his partners, shareholders, or members in the practice. A firm permit holder shall be responsible for assuring compliance with these rules by any of its officers, directors, shareholders, principals, partners, proprietors, employees or agents.
Rule 6.1.5. A registrant CPA or firm permit holder shall not permit others to carry out on his behalf, either with or without compensation, acts which, if carried out by the registrant would place him in violation of the rules of professional conduct.
Rule 6.1.6. These rules do not identify all acts that may be considered incompatible with the obligations and responsibilities imposed by professional status or discreditable or harmful even though not specifically mentioned or described in the rules. Any registrant may be censured, suspended or revoked by the Board for any unprofessional conduct or other sufficient cause whether or not the alleged misconduct is specifically enumerated or described in the following rules, provided proper notice and hearing is given said registrant.
Rule 6.1.7. In addition to all other requirements contained in these Rules of Professional Conduct, all licensees and firm permit holders shall conform in fact and in appearance to the AICPA Code of Professional Conduct. Any conflict between the Board Rules and the AICPA Code of Professional Conduct shall be resolved in favor of the more restrictive requirement, as determined by the Board.
30 Miss. Code. R. 1-6.1