Mississippi § 73-33-13 - Penalties for practicing without licenses.
Full text of Mississippi Mississippi Code of 1972 Annotated § 73-33-13 — Penalties for practicing without licenses., with citation guidance and answers to common questions.
§ 73-33-13. Penalties for practicing without licenses.
If any person shall: (a) falsely represent himself to the public as having received a certified public accountant license or falsely represent a firm in which he has an ownership interest to the public as having received a firm permit as provided in this chapter; or (b) falsely assume to practice as a certified public accountant; or (c) falsely use the abbreviation, “CPA,” or any similar words or word, letters or letter to indicate that the person using the same is a certified public accountant, without having received a certified public accountant license as provided in this chapter or without qualifying for a practice privilege under Section 73-33-17; or (d) if any person having received a certified public accountant license and having lost such license by cancellation, revocation or suspension as provided by this chapter, shall continue to use the “CPA” abbreviation, use the words certified public accountant, or practice public accounting after losing his license; or (e) if any person shall represent that a CPA firm with a suspended or revoked permit in which he has an ownership interest is entitled to perform such practice, he shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a criminal fine of not less than Five Hundred Dollars ($500.00) or of not more than Five Thousand Dollars ($5,000.00), or by imprisonment in the county jail for not longer than six (6) months, or by both such fine and imprisonment, in the discretion of the court for each such an offense.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 73-33-13
What does Mississippi Code of 1972 Annotated § 73-33-13 cover?
Section 73-33-13 ("Penalties for practicing without licenses.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 73-33-13?
A common citation format is "Mississippi Code of 1972 Annotated § 73-33-13" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 73-33-13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.