35 Miss. Code R. § 5-05-01-103
Annually each licensee shall require the independent accountant, who has been engaged by the licensee to examine the financial statements as provided in Regulation 5, to submit to the licensee two (2) copies of a written report concerning the licensee's compliance with the required accounting procedures and the written system of internal controls. The independent accountant must compare the licensee's submitted system of internal control in its entirety to ascertain whether the criteria set forth by the MSTC's Regulations for Gaming Establishments or approved variations are adequately addressed. The independent accountant shall report each event and procedure discovered by or brought to the accountant's attention that the accountant believes does not satisfy the requirements or variations that have been approved by the Chairman of the MSTC. Not later than three (3) months after the end of the licensee's business year, the licensee shall submit a copy of the accountant's report or any other correspondence directly relating to the licensee's systems of internal control to the Chairman of the MSTC accompanied by the licensee's statement addressing each item of noncompliance noted by the accountant and describing the corrective measures taken.
35 Miss. Code. R. § 5-05-01-103