Mississippi CPA CPE Requirements 2026: 40 Hours Every Year

Mississippi is one of the few states that sets CPE year by year: 40 hours in each compliance year ending June 30, reported by August 1. On top of that, each three-year period carries a four-hour ethics requirement made up of three hours of Board-approved ethics and one hour on Mississippi accountancy law and regulations. This guide uses the Board rules labelled effective July 2026 and explains the carryover limit, the personal development cap and how reinstatement works. For a comparison across states see our CPA CPE requirements guide.

Mississippi CPE requirements at a glance

A year-by-year requirement

Most states average CPE over two or three years. Mississippi does not: Rule 4.1 asks for 40 hours within each twelve-month compliance period ending June 30, and there is no multi-year averaging. Reports are due August 1, and a blank form counts as zero hours, so file even in a year when you are exempt. The next report, for the period ending June 30, 2027, is due August 1, 2027.

Ethics every three years

Rule 4.1.3 sets a triennial ethics requirement of three hours in a Board-approved ethics and professional conduct course, plus one hour in Mississippi public accountancy law and regulations. The current three-year period runs from July 1, 2025 to June 30, 2028. Carryover cannot satisfy it. The Board publishes a list of approved courses, and its FAQ says general ethics courses from the AICPA, state societies and other state boards are accepted without further review. A CPA who is primarily employed and licensed in another state may follow that state ethics rule. Our overview of ethics CPE for CPAs explains how ethics credit works elsewhere.

Personal development cap

Rule 4.3.5 limits personal development subjects such as leadership, career planning and time management to 20 hours per compliance year, and the excess cannot be carried over. We found no technical-subject minimum in the rules we read, so the other 20 hours can come from any qualifying subject.

Carryover

Hours above 40 can carry forward, up to 20, and only 20 of the 40 required hours may be carryover (Rules 4.1.2 and 4.1.4). Carryover cannot be used for the ethics or Mississippi law hours. Rule 4.1.5 says there is no carryover from a period in which CPE was not required, while the Board FAQ says hours earned after passing the exam can be carried over up to 20. We could not resolve that difference, so new licensees should ask the Board before counting on it.

Self-study, teaching and college courses

Self-study must come from a NASBA QAS-approved sponsor and include a passed final exam, and independent study is not allowed. Preparation for teaching counts up to two times classroom hours with no annual cap, but repeating the same program earns nothing. Authoring credit is set by the Board, and editing or reviewing the work of others earns no credit. College courses count 15 hours per semester hour and 10 per quarter hour, and non-credit short courses earn one hour per classroom hour.

New licensees and reinstatement

An initial licensee is exempt from CPE in the compliance period in which they are licensed, and from the ethics and Mississippi law requirement for the rest of that three-year period, but must still file the report form. To reinstate, Rule 2.4.4 requires 40 hours for each missed compliance period, including the ethics and Mississippi law hours, up to a maximum of 120, with credit counted only if earned within 36 months of the application.

Registration and sponsors

Registration and the fee are due on or before January 1 each year, and a licensee who is out of CPE compliance cannot register. The next registration date is January 1, 2027. Qualifying sponsors include government agencies, NASBA, state CPA societies and NASBA Registry sponsors. Our explainer on what NASBA does describes the registry.

Exemptions

Rules 2.5.4 and 4.1.6 exempt CPAs who are retired or permanently disabled, and the Board can excuse CPE for out-of-state primary employment with substantially equivalent rules, health (with certification from a medical doctor), extended active military duty or other good cause. Exempt licensees must still file the form.

What we could not confirm

The Board rules page links the rules as effective July 1, 2026 but its page header says November 2024, and we could not tell what changed between the two versions. We did not read the end of Rule 4.4 or Rule 4.5, so we cannot say whether nano-learning has a cap. The Board lists proposed changes to Chapter 2 that we did not read, and we did not check whether firms have a separate CPE rule. The sponsor record-keeping period of five years comes from a state copy of the rules rather than the July 2026 text.

Frequently asked questions

How many CPE hours do Mississippi CPAs need?

40 hours in each compliance year ending June 30.

How many ethics hours are required?

Every three years, three hours of Board-approved ethics plus one hour on Mississippi accountancy law.

When is the Mississippi CPE report due?

August 1 each year; the next is August 1, 2027.

Can I carry hours forward?

Yes, up to 20 excess hours, but not for the ethics or Mississippi law hours.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Mississippi State Board of Public Accountancy CPE page, FAQ and rules effective July 2026 (msbpa.ms.gov), checked October 2026.