• Total CPE Requirement: 120 hours
• Annual CPE Requirement: 40 hours

CPA Ethics: 4 hours of board-approved ethics every 3 year license period, of which 1 hour must cover MS Law and Regulation.

Personal Development: Maximum of 20 hours per reporting period
Published Materials: Authoring a published document may qualify for credit. Credit is based on submission of the published document, explanation of the circumstances, and a request for the number of credits. Review or editing alone will not qualify.

Credits may also be earned in areas relating to lecturing or teaching, and if a CPA is also a practicing licensed attorney, not in public accounting, CLE may count toward CPE.

CPAs may carry forward 20 credit hours per year to the next 12 month compliance period. Hours carried over may not count toward the ethics requirement.
No excess personal development hours in a compliance year may be carried forward to future years.

To renew a CPA license, an individual must complete and report CPE credit hours on the Board prescribed reporting form by August 1 along with their license renewal, even if the number of CPE hours to report is zero. The CPE form is available online in the months leading up to renewal, but not after.

Online renewal

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

The board may exempt a non-resident licensee from the continuing education requirements if:

• The licensee’s primary employment is not in Mississippi but is in a State whose CPE requirements are substantially equivalent to Mississippi’s requirements as determined by the Board.
• The individual is a licensee in that State of primary employment and reports those CPE credit hours as required, with a sworn statement to the Board that the CPE requirements for that jurisdiction have been met.
• The licensee must comply with the Mississippi ethics CPE requirement unless their state of primary employment has an ethics CPE requirement and that requirement was met.