The following acts shall constitute grounds for which disciplinary actions may be taken by the Board:
Rule 6.17.1. The CPA or firm permit holder has made misleading, deceptive, untrue, or fraudulent representations in the practice of public accounting.
Rule 6.17.2. The CPA or firm permit holder has been convicted of a felony.
Rule 6.17.3. The CPA or firm permit holder obtained his license or firm permit to practice public accounting by use of fraud or a material misrepresentation of a material fact.
Rule 6.17.4. A person has knowingly attested as an expert in accountancy to the reliability or fairness of presentation of financial information or utilized any form of disclaimer of opinion which is intended or conventionally understood to convey an assurance of reliability as to matters not specifically disclaimed prior to obtaining or without holding an active license. This shall not prevent the performance by persons other than certified public accountants of the services involving the use of accounting skills, including the preparation of tax returns and the preparation of financial statements without expression of opinion thereon.
Rule 6.17.5. A person knowingly presents as his own, the license or firm permit to practice public accounting of another.
Rule 6.17.6. A person knowingly gives false or forged evidence to the Board or a member thereof for the purpose of obtaining or renewing a license to practice public accounting.
Rule 6.17.7. A person violates or knowingly conceals information relative to the Mississippi Code Section 73-33-1, et. seq., any successor statutes, or regulations promulgated thereunder.
Rule 6.17.8. The CPA or firm permit holder attempts to procure or renew a license or firm permit to practice public accounting by bribery, or fraudulent misrepresentations.
Rule 6.17.9.The CPA or firm permit holder has a license or firm permit to practice public accounting revoked, suspended or otherwise acted against by the authority of another state, territory or country.
Rule 6.17.10. The CPA or firm permit holder is convicted or found guilty, regardless of adjudication, or pleads no contest to a crime in any jurisdiction which directly relates to the practice of public accounting or the ability to practice public accounting.
Rule 6.17.11. The CPA or firm permit holder makes or files a report, which he knows to be false, willfully fails to file a report or record required by state or federal law, willfully impedes or obstructs such filing, or induces another person to impede or obstruct such filing. Such reports or records shall include only those which are signed in the capacity of a certified public accountant.
Rule 6.17.12. The CPA or firm permit holder is guilty of fraud or deceit, or of gross negligence, incompetency, or misconduct in the practice of public accounting.
Rule 6.17.13 The CPA or firm permit holder has had his right to practice accounting suspended or revoked by any state or federal regulatory authority or by the Public Company Accounting Oversight Board ("PCAOB").
Rule 6.17.14. The CPA or firm permit holder has performed a fraudulent act while holding a license or firm permit to practice public accounting.
Rule 6.17.15. The failure by a person or CPA firm disciplined to abide by the additional penalties and/or requirements shall be a violation of the rules of the Board.
Rule 6.17.16. Failure of a CPA or firm permit holder to notify the Board in writing of any and all changes in mailing addresses and other data amendments required to be notified as a part of these Rules and Regulations.
Rule 6.17.17. Failure of a CPA or firm permit holder to cooperate with the Board in connection with an inquiry it shall make. Cooperation includes fully responding in a timely manner to all inquiries of the Board or representatives of the Board mailed to the last address furnished by the CPA or firm permit holder to the Board.
30 Miss. Code. R. 1-6.17