30 Miss. Code. R. 1-6.10
Rule 6.10.1. A CPA or firm permit holder shall not express an opinion that financial statements are presented in conformity with generally accepted accounting principles if such statements contain any departure from an accounting principle which has a material effect on the statements taken as a whole, unless the CPA or firm permit holder can demonstrate that due to unusual circumstances the financial statements would otherwise have been misleading. In such cases the report must describe the departure, the approximate effects thereof, if practicable, and the reasons why compliance with the principle would result in a misleading statement.
Rule 6.10.2. Generally accepted accounting principles are represented by the Statements of Financial Accounting Standards issued by the Financial Accounting Standards Board, the Governmental Accounting Standards Board, and any predecessor entities, and similar pronouncements issued by other entities having similar generally recognized authority, such as the Accounting Research Bulletins and Accounting Principles Board Opinions which are not superceded by action of the FASB, including subsequent amendments.
30 Miss. Code. R. 1-6.10