AN ACT TO AMEND SECTION 73-33-5, MISSISSIPPI CODE OF 1972, TO REVISE THE EDUCATION REQUIREMENTS TO BE ADMITTED TO THE CERTIFIED PUBLIC ACCOUNTANT (CPA) EXAMINATION; TO REQUIRE PASSAGE OF ALL SECTIONS OF THE UNIFORM CPA EXAMINATION AND CERTAIN EXPERIENCE TO APPLY FOR INITIAL ISSUANCE OF A CPA LICENSE; TO AMEND SECTION 73-33-17, MISSISSIPPI CODE OF 1972, TO CONFORM THE REVISED EDUCATION, EXAMINATION PASSAGE AND EXPERIENCE REQUIREMENTS FOR PRACTICE PRIVILEGES FOR CERTAIN OUT-OF-STATE INDIVIDUALS HOLDING CPA LICENSES; AND FOR RELATED PURPOSES.
SB 2830 revises Mississippi’s public accountancy laws, primarily by changing the education, examination, and experience requirements for CPA licensure. Under the bill, a candidate may qualify for the CPA exam through one of several education pathways, including a postgraduate degree, a bachelor’s degree plus enough additional coursework to total 150 semester hours, or a bachelor’s degree meeting board-approved accounting concentration requirements. The bill also requires passage of all sections of the Uniform CPA Examination before an initial CPA license may be issued, and it sets different experience thresholds depending on the applicant’s education pathway.
The measure also updates Mississippi’s reciprocity and practice-privilege rules for out-of-state CPAs. It aligns the state’s treatment of nonresident CPAs with the revised licensure standards, allows certain out-of-state licensees to practice in Mississippi without obtaining a separate Mississippi license if their home-state qualifications are substantially equivalent, and preserves practice privileges for some existing licensees as of December 31, 2025. The bill further clarifies that out-of-state CPAs exercising practice privileges submit to Mississippi Board of Public Accountancy jurisdiction and discipline, and that certain audit and attestation services for Mississippi-based entities must be performed through a firm holding the required permit.
The bill’s impact on state law is to modernize and standardize the CPA licensure framework in Sections 73-33-5 and 73-33-17 of the Mississippi Code. It expands and clarifies the education options for exam eligibility, formalizes the requirement that all exam sections be passed before licensure, and ties licensure to defined experience standards. It also updates the rules governing practice privileges for CPAs licensed elsewhere, while preserving a grandfathered exemption for some pre-2012 licensees and existing practice-privilege holders.
The general sentiment reflected in the available voting history is strongly favorable: the Senate passed the bill unanimously, 52-0. No committee transcript is available, so there is no recorded floor or committee debate in the provided materials. The unanimous vote suggests broad agreement that the bill is a technical or professional-regulatory update rather than a controversial policy change.
Notable points of contention are not evident in the available record. The main policy choices embedded in the bill are the revised education pathways, the requirement to pass all CPA exam sections before initial licensure, the differing experience requirements tied to education level, and the treatment of out-of-state CPAs and grandfathered licensees. If any concerns existed, they are not reflected in the provided transcripts or vote history.
SB 2830 amends Mississippi Code Sections 73-33-5 and 73-33-17 to change CPA exam eligibility, initial licensure requirements, and practice privileges for out-of-state accountants. It gives the Mississippi State Board of Public Accountancy updated authority to administer these requirements, including setting rules for acceptable education, experience verification, and discipline. The bill also preserves certain exemptions for pre-2012 licensees and existing practice-privilege holders, and it takes effect July 1, 2026.
The bill appears to have broad support and little visible opposition in the available record. The Senate passed SB 2830 unanimously, 52-0, and there are no committee transcripts showing debate or dissent. That voting pattern suggests the measure was viewed as a routine professional licensing update with consensus support.
No specific contention is documented in the provided materials. The only potentially debatable issues are the stricter requirement to pass all sections of the Uniform CPA Examination before licensure, the new experience thresholds tied to different education paths, and the conformity rules for out-of-state CPAs seeking practice privileges in Mississippi. However, the unanimous Senate vote indicates these issues did not generate recorded opposition in the available history.