40 hours per year (Jul 1–Jun 30) · CPE reporting by August 1 · License renewal January 1 · QAS-only self-study · 4hr ethics per 3-year period
Mississippi is one of the few states where CPE completion, CPE reporting, and license renewal all fall on different dates. Many Mississippi CPAs miss the August 1 reporting deadline because they assume the Jan 1 renewal is the only critical date. All three matter.
Mississippi CPAs who only track the January 1 renewal date often overlook the August 1 CPE reporting deadline — which comes 5 months earlier. You must complete CPE by June 30, report it by August 1, then renew your license by January 1. All three steps are required.
| Requirement | Amount | Period | Notes |
|---|---|---|---|
| Total CPE | 40 hours | Per year (Jul 1–Jun 30) | Also 120hr rolling 3-year total |
| Annual minimum | 40 hours | Per year | The annual requirement IS the minimum — cannot defer |
| Ethics | 4 hours | Per 3-year period | Min 1hr Mississippi Public Accountancy Law & Regulations |
| A&A / audit | None required | — | No statewide A&A mandate for general CPAs |
| Personal development cap | 20 hrs/yr max | Per year | Non-technical subjects: leadership, management, communication |
| Self-study | QAS-only | — | Self-study courses must come from NASBA QAS-approved sponsors |
| Carryover | Up to 20 hrs | To next period | Excess hours above 40; ethics hours do not carry over |
| Record retention | 4 years | After period | Completion certificates, outlines, provider info |
Mississippi requires 4 hours of ethics CPE per triennial (3-year) period — not per year. This is a lighter burden than some neighboring states (e.g., Tennessee requires 2 hours annually). However, Mississippi adds a content requirement that many generic ethics courses miss:
At least 1 of your 4 ethics hours must specifically cover Mississippi Public Accountancy Law and Regulations — the statutes and rules governing the CPA profession in Mississippi. A generic NASBA ethics course covering national professional standards alone may not satisfy this requirement. Look for courses that explicitly reference Mississippi Board rules (Title 30, Part 101 of the MS Administrative Code) or the Mississippi Public Accountancy Law (Miss. Code Ann. § 73-33).
| Ethics Topic | Qualifies? | Notes |
|---|---|---|
| Mississippi Public Accountancy Law & Regulations | ✔ Yes | Satisfies the 1-hr MS-specific requirement |
| AICPA Code of Professional Conduct | ✔ Yes | Counts toward ethics hours (not MS-specific 1hr) |
| General ethics / professional responsibility | ✔ Yes | Counts toward 4hr total (not MS-specific 1hr) |
| Fraud awareness / behavioral ethics | Partial | May count as ethics CPE — verify with MSBPA |
| Ethics course without MS content (generic only) | Partial | Counts toward 4hr total but not MS-specific 1hr requirement |
Plan to take at least 1 hour of a course that specifically covers Mississippi CPA laws and Board rules, plus 3 additional hours of any NASBA-approved ethics content. Keep the course description and syllabus to document Mississippi-specific content in case of audit.
Mississippi is one of the states that restricts self-study CPE to Quality Assurance Service (QAS) approved sponsors only. QAS is a NASBA program that evaluates self-study courses through post-tests, evaluations, and content reviews.
NASBA's Quality Assurance Service (QAS) is a vetting program for self-study CPE providers. To earn QAS approval, providers must submit courses that include learning objectives, post-tests with verified answer keys, and completion mechanisms. Look for the NASBA QAS stamp on course descriptions, or search the NASBA National Registry at nasbaregistry.org and filter by "QAS approved."
| Format | QAS Required? | Notes |
|---|---|---|
| Group live (in-person) | Not required | Any NASBA-registry or Board-recognized sponsor |
| Live webcast / virtual | Not required | Real-time interactive delivery; NASBA registry OK |
| Self-study (on-demand courses) | QAS Required | Must use NASBA QAS-approved sponsor only |
| Nano-learning / micro-courses | Verify | Must meet QAS standards; check sponsor approval |
| University/college credit | Not required | Accredited institutions qualify; 1 semester hr = 15 CPE hrs |
Major national providers (Becker, Surgent, CPA Academy, Checkpoint Learning, AICPA, Kaplan) are QAS-approved. When using smaller or niche providers for self-study, verify QAS status before enrolling.
Mississippi caps non-technical (personal development) CPE at 20 hours per year. This means at least 20 of your 40 required hours must come from technical subjects.
| Category | Cap / Limit | Examples |
|---|---|---|
| Technical subjects | No cap — minimum 20hr required | Accounting, auditing, taxation, financial reporting, business law, IT, economics |
| Personal development (non-technical) | Max 20 hrs/year | Leadership, management, communications, HR, sales, personal productivity |
| Ethics | 4hr per 3-year period | Counts toward annual total; not a separate "technical vs non-technical" category |
If you are a CPA in an executive, consulting, or non-attest role who prefers soft-skills and leadership training, be careful: no more than half your annual hours can be from personal development topics. The remaining half must be technical.
Mississippi allows excess CPE hours to carry forward to the next reporting period, subject to limits:
| Item | Rule |
|---|---|
| Maximum carryover | 20 hours — only hours earned above the 40-hour annual requirement |
| Ethics hours | Cannot carry over — ethics hours must be earned in the period they apply to |
| Annual minimum substitution | Carryover hours do not count toward the 40-hour annual minimum in the carry-forward year |
| Example | Complete 55 hours in Year 1: 40 required + 15 carryover to Year 2. Year 2 still requires 40 hours; the 15 carryover is a bonus above that. |
Unlike states where carryover reduces the next year's requirement, Mississippi requires the full 40 hours every year regardless of carryover. The carryover credit can give you a buffer toward the rolling 120-hour total but will not reduce your annual obligation.
Mississippi uses a dual-structure CPE requirement:
| Requirement Type | Amount | Window | Checked At |
|---|---|---|---|
| Annual requirement | 40 hours | July 1–June 30 each year | Aug 1 reporting each year |
| Rolling 3-year total | 120 hours | Any rolling 36-month window | Evaluated at each annual report |
The rolling 120-hour total exists alongside the 40-hour annual requirement. Consistently completing 40 hours per year automatically satisfies the 120-hour rolling total (40 × 3 = 120). The rolling total becomes relevant only if a CPA had a shortfall in a prior year and is trying to make up hours — which Mississippi does not permit under the annual requirement. In practice: complete your 40 hours each Jul 1–Jun 30, and you will always be compliant with both requirements.
How Mississippi's CPE rules compare to neighboring Southern states:
| State | Total Hours | Deadline | Annual Min | Ethics | A&A | Self-Study |
|---|---|---|---|---|---|---|
| Mississippi | 40hr/yr (120/3yr) | Jun 30 / Aug 1 report | 40hr/yr | 4hr/3yr (1hr MS-specific) | None | QAS only |
| Tennessee | 80hr biennial | Dec 31 (odd/even by license#) | 20hr/yr | 2hr/yr TN-specific | 24hr for attest | No cap |
| Alabama | 40hr/yr | Sep 30 annual | 40hr/yr | 2hr/yr (general OK) | 8hr/yr for attest | 50% cap |
| Arkansas | 40hr/yr | Dec 31 annual | 40hr/yr | 4hr/yr | None | No cap |
| Louisiana | 80hr/2yr rolling | Dec 31 annual | 20hr/yr | 3hr/2yr (LA Board-approved) | 8hr for attest | No carryover |
| Georgia | 80hr biennial | Dec 31 odd years | 20hr/yr | None required | 16hr ALL CPAs | 15hr carryover |
Note: Rules change. Always verify with the applicable state board before relying on comparison data.
| Contact | Details |
|---|---|
| Official website | msbpa.ms.gov |
| Phone | (601) 354-7320 |
| Address | 5 Old River Place, Suite 104, Jackson, MS 39202 |
| CPE self-attestation | MSBPA online portal at msbpa.ms.gov — due August 1 each year |
| License renewal | MSBPA online portal — due January 1 each year |
| CPA population | ~4,000–6,000 active licensed CPAs |
| NASBA member | Yes — NASBA National Registry sponsors recognized |
| Record retention | 4 years after the reporting period |
40 hours per year (July 1–June 30 period), plus a rolling 120-hour total over any 3-year window. The 40-hour annual requirement is the annual minimum — you cannot defer hours between years.
CPE must be completed by June 30 each year (end of the Jul 1–Jun 30 period). CPE reporting to the MSBPA is due August 1. License renewal is due January 1. These are three distinct deadlines.
Courses that specifically cover Mississippi Public Accountancy Law and Regulations — the statutes (Miss. Code Ann. § 73-33) and Board rules (Title 30, Part 101). Generic national ethics courses do not satisfy the 1-hour Mississippi-specific requirement, though they count toward the remaining 3 of the 4 required ethics hours.
NASBA's Quality Assurance Service (QAS) vets self-study courses for educational rigor — post-tests, clear learning objectives, and verified content. Mississippi adopted the QAS requirement to ensure CPAs actually engage with (and pass) self-study material rather than simply clicking through courses. Group live and webcast courses are exempt from QAS requirements.
Yes — up to 20 excess hours can carry to the next period. Ethics hours cannot carry over. Carryover hours do not reduce the 40-hour annual minimum in the year they carry into.
No. Mississippi's CPE period ends June 30, with reporting due August 1 and license renewal due January 1. Mississippi CPAs are often misidentified as Dec 31 filers because of the January 1 renewal date — but CPE work must be done months earlier.
In addition to the 40-hour annual floor, Mississippi requires 120 CPE hours in any rolling 3-year window. Completing 40 hours per year automatically satisfies the rolling total (40 × 3 = 120). The rolling requirement exists to catch CPAs who might have shortfalls from prior years and is evaluated at each annual report.
No. Mississippi does not impose a statewide accounting and auditing (A&A) CPE mandate for all CPAs. CPAs who perform attest services should follow their firm's quality control guidelines, but there is no state board rule requiring a minimum number of A&A hours for general licensees.