Mississippi Administrative Code Title 4 - Auditor
Here’s an overview of Mississippi Administrative Code – Title 4 (Auditor):
📚 Structure of Title 4 – Auditor
Mississippi’s Administrative Code Title 4 is organized into nine parts, each overseen by the Office of the State Auditor (OSA) :
Part 1 – Organizational Rules
Covers agency structure, public information access, rulemaking process, and issuance of declaratory opinions.
Part 2 – Reviewing CPA Audits
Establishes procedures and standards the OSA follows when reviewing audits conducted by Certified Public Accountants
Part 3 – State Bond Monitoring
Sets out rules for the State Auditor’s oversight of state-issued bonds.
Part 4 – CPA/CPA Firm Listing
Outlines administrative procedures for inclusion of CPAs and CPA firms on the official list available for audit contracts.
Part 5 – State Assessments
Details how the OSA assesses state agencies (e.g., financial reviews, compliance evaluations).
Part 6 – Property Audits
Governs OSA procedures for auditing state-owned property and related assets .
Part 7 – [Repealed]
Formerly included a chapter now removed and marked as repealed.
Part 8 – Contract Audit Regulations for Counties & Schools
Defines rules for audits of county governments and school districts, typically through contracted CPAs.
Part 9 – OSA Circular No. 17
Codifies internal policies, guidelines, or bulletined Circular No. 17 for OSA audits.
📌 Focus on Part 4 – CPA/CPA Firm Listing
Part 4 (Chapter 1) is dedicated to how CPAs and CPA firms get listed by the OSA to offer audit services:
Authority & Scope
Based on Section 7‑7‑211 of the Mississippi Code, this part authorizes listing CPAs or firms that want to contract with state or local government entities for audits.
Registration Process
Annual registration required (one form per office).
Submission timeline: begins November 1 each year; processed within 15 days.
Firms must demonstrate prior contract compliance, good standing, peer review completion, etc.
Listing Criteria
Incomplete submissions, failure in peer review, or regulatory issues can exclude a CPA or firm .
Public Access
The OSA posts a yearly listing of qualified CPAs/firms, which includes contact details but does not guarantee contract awards.
Administrative Details
Forms and instructions are provided as attachments, along with criteria verification (licenses, CPE, disciplinary status, quality control) .
✅ Summary Table
| Part | Title | Main Focus |
|---|---|---|
| 1 | Organizational Rules | OSA structure and procedures |
| 2 | Reviewing CPA Audits | Standards for reviewing external audits |
| 3 | State Bond Monitoring | Oversight of state-issued bonds |
| 4 | CPA Listing | Procedures to list CPAs/firms for audit contracts |
| 5 | State Assessments | Agency assessments and compliance reviews |
| 6 | Property Audits | Audits of state-owned property |
| 7 | Repealed | — |
| 8 | Contract Audits | Audits for counties and school districts |
| 9 | OSA Circular 17 | Internal audit guidance |
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