To become a CPA in Mississippi, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with 120 semester hours and an accounting concentration to sit for the exam; Mississippi introduced three licensure pathways effective 1 July 2026 under HB 1137, with options at 120, 150, and graduate-level education
- Exam: Pass all four sections of the Uniform CPA Exam applied for directly through the Mississippi State Board of Public Accountancy, within a 30-month rolling credit window
- Experience: 1 year for Pathways 1 and 2 (master’s and 150-hour routes) or 2 years for Pathway 3 (bachelor’s only), under supervision and direction of a CPA licensee
- Ethics: Pass the AICPA Professional Ethics exam before applying for licensure
- Residency and SSN: Mississippi requires state residency or a place for regular transaction of business; a Social Security Number is required on all CPA applications from 1 July 2026
- Licensure and CPE: Apply to the Mississippi State Board of Public Accountancy once all requirements are met; renew annually by 1 January with 40 CPE hours per reporting period
Mississippi introduced three CPA licensure pathways effective 1 July 2026. Governor Tate Reeves signed HB 1137 into law on 16 March 2026, with support from MSCPA and the unanimous backing of both legislative chambers.
The bill adds a bachelor’s degree pathway (120 semester hours) with two years of experience alongside the existing 150-hour and master’s degree pathways, aligning Mississippi with over 30 other states that have enacted similar changes.
HB 1137 also expanded practice privileges for out-of-state CPAs, allowing licensed CPAs from substantially equivalent jurisdictions to practise in Mississippi without obtaining a separate Mississippi licence.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Mississippi CPA requirements: Quick summary
| CPA requirement | Mississippi |
|---|---|
| Education to sit | Bachelor’s degree + 120 semester hours + accounting concentration |
| Education to license | Pathway 1: 150 hours; Pathway 2: master’s degree; Pathway 3: bachelor’s (120 hours) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (Pathways 1 and 2) or 2 years (Pathway 3) |
| Ethics requirement | AICPA Professional Ethics exam |
| Credit window | 30 months, rolling from score release date |
| CPE | 40 hours per annual reporting period, 4 hours ethics per triennial period |
| Tier system | One-tier |
| Minimum age | None |
| Residency | Required – Mississippi resident or place of regular business in state |
| SSN | Required (from 1 July 2026, per HB 1137) |
Mississippi requires state residency or a place of regular business to sit for the CPA exam and to obtain a licence. This makes Mississippi one of a small number of US states that maintains an active residency requirement for exam candidacy.
The Board determines residency based on factors including: voter registration in Mississippi, vehicle registration in Mississippi, filing Mississippi state resident income tax returns, qualifying for homestead exemption in Mississippi, and graduation from a Mississippi college or university.
A place for regular transaction of business – such as full-time employment in the state – also satisfies the requirement. Mississippi does not participate in international exam administration; candidates must have a qualifying connection to the state to apply.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Mississippi?
Mississippi uses the same accounting concentration threshold for sitting the exam and for all three licensure pathways – the distinction between pathways is the total credit hour count and the length of experience required.
Requirements to sit for the exam
To be eligible to apply for the CPA Exam as a Mississippi candidate, you must have completed:
- A baccalaureate degree from a regionally accredited college or university acceptable to the Board
- A minimum of 120 collegiate-level semester hours (or the equivalent)
- An accounting concentration as defined in Board Rule 2.2.1(a)(2)
Accounting concentration (Rule 2.2.1(a)(2) – primary source)
The accounting concentration requires at least 48 semester hours of upper division or graduate level accounting and business related courses (as approved by the Board), including a minimum of 24 semester hours of accounting at the upper division or graduate level, with at least 3 semester hours in each of the following four subjects:
- Financial accounting
- Auditing
- Taxation
- Accounting information systems
The remaining 24 of the 48 hours must be in business-related courses at the upper division or graduate level. The same accounting concentration applies to all three licensure pathways.
Three licensure pathways (from 1 July 2026, HB 1137)
| Mississippi licensure | Pathway 1 (traditional) | Pathway 2 (master’s) | Pathway 3 (new, from 1 Jul 2026) |
|---|---|---|---|
| Education | Bachelor’s degree + 150 total semester hours + accounting concentration | Master’s or postgraduate degree + accounting concentration | Bachelor’s degree (120 total semester hours) + accounting concentration |
| Experience | 1 year | 1 year | 2 years |
| Available from | 1 July 2026 | 1 July 2026 | 1 July 2026 |
All three pathways require passing all four exam sections. All degrees must include an accounting concentration or equivalent as determined by Board rule. Candidates who passed all exam sections and held a Mississippi CPA licence issued before 1 January 2012 are exempt from the new education and experience requirements under HB 1137.
Pre-1 July 2026 (current statute until 30 June 2026): A single pathway only – 150 total semester hours with a bachelor’s degree and accounting concentration, plus one year of experience. Applications submitted before 1 July 2026 are processed under this framework.
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Mississippi?
Mississippi processes all exam applications directly through the Mississippi State Board of Public Accountancy. The Board collects all fees – including NASBA section sitting fees – and remits them to NASBA, the AICPA, and Prometric on the candidate’s behalf. Candidates do not pay NASBA directly.
Apply online via the Mississippi State Board of Public Accountancy online applications portal. Allow 2-4 weeks for initial applications.
| Detail | Mississippi |
|---|---|
| Board initial application fee (first-time, 1-4 sections) | $150.00 (waived for 2026 calendar year) |
| Section sitting fee – AUD, BAR, ISC, TCP (until 5pm 1 Aug 2026) | $265.57 |
| Section sitting fee – FAR, REG (until 5pm 1 Aug 2026) | $262.57 |
| All section sitting fees (after 5pm 1 Aug 2026) | $268.59 |
| Re-examination Board fee | 1 section $75 / 2 $95 / 3 $115 / 4 $135 |
| Total exam fees, new candidate, 4 sections (after 5pm 1 Aug 2026, 2026 waiver in effect) | $1,074.36 (Board fee waived; $268.59 × 4) |
| Total exam fees, new candidate, 4 sections (from 2027, standard fees) | $1,224.36 ($150 + $268.59 × 4) |
| NTS validity | 6 months from issue date |
| Credit window | 30 months, rolling from score release date |
| Residency required | Yes – Mississippi resident or place of business |
| SSN required | Yes (from 1 July 2026) |
| Minimum age | None |
2026 fee waiver: The Mississippi Board has waived all Board administrative application fees for exam and original licensure applications for the entire 2026 calendar year. The $150 initial application fee is $0 for any application submitted in 2026. Standard fees resume from 1 January 2027.
Section fee note: Mississippi’s section fee change date is 5pm 1 August 2026 – not the standard 4 July 2026 date used by most states. FAR and REG section fees currently differ slightly from the other sections ($262.57 vs $265.57); all six sections unify at $268.59 from 5pm 1 August 2026.
Official transcripts must be sent directly from each institution’s registrar to the Board (e-script to [email protected] or by mail). Do not have transcripts sent before award of the degree or completion of the credits. Candidates who have previously taken the exam in another jurisdiction are treated as initial first-time applicants in Mississippi and must arrange transfer of grades from the original jurisdiction.
Mississippi Prometric test centres are in Jackson. Candidates may also sit at any approved Prometric centre in a state where they do not hold a licence, subject to that state’s regulations.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Mississippi?
| Detail | Pathways 1 and 2 (master’s / 150-hour) | Pathway 3 (bachelor’s) |
|---|---|---|
| Duration | 1 year minimum | 2 years minimum |
| Nature | Meaningful, full-time employment | Meaningful, full-time employment |
| Window | Within 3 years of successful completion of the CPA exam | Within 3 years of successful completion of the CPA exam |
| Supervision | Under supervision and direction of a CPA licensee | Same |
| Acceptable services | Accounting and auditing, management advisory, financial advisory, preparation of tax returns, tax advice | Same |
| Licensure application deadline | Must apply for licensure within 3 years of passing the exam | Same |
Experience must be gained in full-time employment – Mississippi does not accept part-time experience toward the requirement. The supervising CPA must hold a valid Mississippi licence and must be in a position to supervise and direct the applicant’s work. Experience in government, industry, public accounting, or academia is acceptable provided it involves the qualifying service areas above.
Licence fees
| Fee | Amount |
|---|---|
| Initial CPA licence (registration + Board processing) | $210 ($110 registration + $100 processing) |
| CPA Annual License Renewal Fee (ongoing renewal) | $110 |
| Late fee – paid after 1 January | $150 (flat, not per month) |
| Reciprocal CPA licence (registration + processing) | $210 |
| Reinstatement – Board processing fee | $200 |
| Reinstatement – registration fee | $110 |
| Reinstatement – fees in arrears | Up to 3 years × $110 |
| Reinstatement – late fee | $150 |
Annual licences expire 31 December. Annual registration must be completed by 1 January to avoid the $150 late fee. Licences not registered are subject to lapse and the Board may initiate revocation proceedings.
What are the CPA ethics requirements in Mississippi?
| Detail | Mississippi |
|---|---|
| Exam required | AICPA Professional Ethics exam |
| Minimum passing score | Not specified in Mississippi’s approved ethics courses list |
| Timing | Must be completed before applying for licensure |
| Approved courses | See the Board’s Ethics Approved for Triennial Period Ending 30 June 2028 (available on the Forms and Documents page) |
Mississippi requires the AICPA Professional Ethics exam as a condition of CPA licensure. The Board does not specify a minimum passing score in its list of approved ethics courses for the current triennial period (ending 30 June 2028); candidates should confirm the current passing standard directly with the Mississippi State Board of Public Accountancy before sitting the exam.
The ethics exam must be completed before submitting the CPA licence application. Separate from the initial licensure ethics exam, ongoing ethics CPE is required triennially – see the CPE section below.
What are the CPA requirements for international candidates in Mississippi?
| Detail | Mississippi |
|---|---|
| US citizenship required | No |
| Residency required | Yes – Mississippi resident or place of regular business in state |
| SSN required | Yes (from 1 July 2026) |
| International exam administration | Mississippi does not participate |
| Foreign credential evaluation | NIES only – no exceptions |
Mississippi does not participate in international exam administration. Candidates must have a qualifying connection to the state (residency or regular place of business) to sit for the exam as a Mississippi candidate. This makes Mississippi unsuitable as an exam jurisdiction for international candidates based outside the United States.
For candidates with education completed outside the United States, Mississippi accepts evaluations from exactly one service: NASBA International Evaluation Services (NIES).
No other service is accepted under any circumstances – the Mississippi Board FAQ states this explicitly: “NIES is the only acceptable foreign credentialing service. There are no exceptions.” The evaluation must include a course-by-course review certifying that the education requirements have been met, and must be submitted directly to the Board.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Mississippi?
Mississippi uses an annual CPE cycle with a separate triennial ethics reporting period.
| CPE requirement | Detail |
|---|---|
| Hours per annual reporting period | 40 hours |
| Ethics per triennial period | 4 hours (current triennial: 1 July 2025 – 30 June 2028) |
| Mississippi-specific ethics | At least 1 of the 4 ethics hours must be in Mississippi Public Accountancy Law and Regulations (Board-approved) |
| CPE reporting form available | May to 1 August annually |
| CPE reporting deadline | 1 August annually |
| Carryover | Up to 20 hours to next compliance period |
| Self-study | QAS-approved sponsors only |
| Annual registration deadline | 1 January |
| Must submit CPE form | Yes – even if zero hours reported or exempt |
Mississippi CPAs must complete 40 hours of qualifying CPE each annual reporting period. The CPE reporting form is only open from May to 1 August each year – submissions outside this window are not accepted through the standard portal. A blank form submitted will be treated as zero hours reported.
The 4-hour triennial ethics requirement includes at least 1 hour in Mississippi Public Accountancy Law and Regulations from a Board-approved course. Ethics CPE sponsors must apply to the Board for approval; the current approved list for the triennial period ending 30 June 2028 is published on the Forms and Documents page of the Board website.
Self-study CPE is accepted only from sponsors approved by the Quality Assurance Services (QAS) programme of NASBA. Hours earned through non-QAS self-study programmes are not accepted. CPE hours may be accumulated from the date the CPA exam is passed and carried over to the first compliance period, up to 20 hours.
CPAs whose principal place of business is in another state and who are in compliance with that state’s CPE requirements may satisfy Mississippi’s CPE requirement by certifying compliance with the home state’s rules.
FAQs
Not anymore, from 1 July 2026. HB 1137 adds a third pathway allowing candidates with a bachelor’s degree (120 semester hours) and an accounting concentration to qualify with two years of experience, without completing 150 credit hours.
The existing 150-hour pathway (one year of experience) and master’s degree pathway (one year of experience) continue alongside the new route. All three pathways require the same accounting concentration – 48 upper-division hours including 24 in accounting covering four specific subjects.
Under Pathways 1 and 2 (150 hours or master’s degree), most candidates take 4 to 5 years of education, 6 to 18 months to pass all four exam sections within the 30-month window, and 1 year of qualifying experience – with the full licensure application submitted within 3 years of passing the exam.
Under the new Pathway 3 (bachelor’s only), the education phase ends sooner but the experience requirement doubles to 2 years. The residency requirement means candidates must establish a qualifying connection to Mississippi before beginning the exam process.
Yes – CPAs licensed in other US jurisdictions may apply for a Mississippi reciprocal licence for $210 ($110 registration + $100 processing).
From 1 July 2026, HB 1137 also expanded practice privileges: licensed CPAs from substantially equivalent jurisdictions whose home state requires 150 hours, the full exam, and at least one year of experience can practise in Mississippi without obtaining a Mississippi licence, provided their principal place of business is outside Mississippi.
Use the NASBA Mobility Tool to verify your eligibility.
Mississippi CPAs serve a diverse economy anchored by healthcare, government, manufacturing, agriculture, and financial services. Jackson is the primary professional hub, with notable demand in healthcare-adjacent accounting and state and federal government audit work. The Gulf Coast region generates demand across construction, hospitality, and oil and gas sectors.
For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
US citizenship is not required, but Mississippi does require state residency or a regular place of business in the state – for both sitting the exam and obtaining a licence. SSN is required on all CPA applications from 1 July 2026.
Mississippi does not participate in international exam administration, making it an unsuitable exam jurisdiction for candidates without a qualifying connection to the state. Foreign-educated candidates must use NIES for credential evaluation; no other service is accepted.
Yes, in most cases. Mississippi is recognised as substantially equivalent under NASBA’s mobility framework, meaning a Mississippi CPA in good standing can generally practise in other states without a separate licence, provided Mississippi remains their principal place of business.
Candidates who licence under the new Pathway 3 (bachelor’s degree, 120 hours) should verify education requirements with target states before providing services there, as many states still require 150 credit hours for reciprocal licensure. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Mississippi State Board of Public Accountancy.
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