Mississippi CPA CPE Requirements (2026): 40 Hours Every Year
Requirements Overview
Mississippi requires 40 hours of CPE per annual compliance period ending in June. The ethics requirement operates on a triennial schedule: 4 hours of Board-approved ethics courses every three years, with at least 1 hour specifically covering Mississippi Public Accountancy Law and Regulations. The current triennial period runs July 1, 2025 through June 30, 2028.
Self-study CPE must come from NASBA QAS-approved sponsors, and ethics courses must be specifically approved by the Board. The Board publishes approved ethics course lists for each triennial period. Individual CPAs can request Board approval for ethics courses not already on the list.
New CPA licensees catch a break: they are exempt from CPE hours during the compliance period in which they obtain their license, and the ethics exemption extends through the remainder of the triennial period. All licensees must submit an online reporting form even when reporting zero hours. CPE records must be maintained for at least five years.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics, Professional Conduct, Public Accountancy Law and Regulations | 4 | Every 3rd renewal | 4 hours total for each triennial period. At least 1 hour must be in Mississippi Public Accountancy Law and Regulations. Remaining 3 hours in general ethics. Must be Board-approved courses. |
Renewal Pathways
Exemptions
- New Licensee — New CPA licensees are exempt from CPE hours during the compliance period in which they obtain a license and exempt from ethics CPE for the remainder of that triennial period.Exemption only applies to initial compliance periodEthics exemption extends through remainder of triennial period
How You Can Complete Your CE
Mississippi CPE Rules & Limits
Details specific to Mississippi that generic CE guides tend to miss:
- Annual minimum — at least 40 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — No carry-over provision is documented on the Board's CPE page. The 40 hours must be completed within each annual compliance period ending in June.
- Annual compliance period ending in June.
- Ethics requirement is triennial (every 3 years), not annual.
- Current triennial period: July 1, 2025 – June 30, 2028.
- At least 1 of 4 ethics hours must be in Mississippi Public Accountancy Law and Regulations.
- Self-study CPE must be from NASBA QAS-approved sponsors.
- Must submit online reporting form even if reporting zero hours.
- CPE records must be maintained for minimum 5 years.
- Non-compliance results in license registration denial and potential disciplinary action.
- Legal references: Board Rules and Regulations Sections 2.3.3, 4.1, 4.1.3, 4.1.5, 4.2.2, 4.2.4, 4.5.
Provider Requirements
Self-study CPE must be from NASBA QAS-approved sponsors. Ethics CPE must be specifically Board-approved. The Board publishes approved ethics course lists for each triennial period. Ethics course approval requests may be submitted by sponsors or individual CPAs.
Tips for Mississippi CPAs
- One of your 4 triennial ethics hours must specifically cover Mississippi Public Accountancy Law and Regulations — generic ethics alone will not suffice.
- Submit your online CPE reporting form every year, even if you are reporting zero hours. Failing to submit can trigger non-compliance.
- Check the Board's approved ethics course list for your triennial period before enrolling. Only Board-approved ethics courses count.
- All self-study courses must be from NASBA QAS-approved sponsors. Verify sponsor approval before purchasing.
Sources
Each figure on this page is taken directly from the Mississippi State Board of Public Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.