Mississippi § 73-33-18 - Disclaimer by persons not subject to this chapter.
Full text of Mississippi Mississippi Code of 1972 Annotated § 73-33-18 — Disclaimer by persons not subject to this chapter., with citation guidance and answers to common questions.
§ 73-33-18. Disclaimer by persons not subject to this chapter.
Nothing contained in this chapter shall be construed to prohibit anyone who is not a certified public accountant or an attorney in the practice of law in this state from preparing, reviewing, compiling or signing financial statements, including review statements, if an accompanying report, letter or other statement does not express an opinion or other attestation as to the fairness, accuracy or reliability of such statements and does include the language “I(we) do not express any opinion with respect to these financial statements.”
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 73-33-18
What does Mississippi Code of 1972 Annotated § 73-33-18 cover?
Section 73-33-18 ("Disclaimer by persons not subject to this chapter.") 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 § 73-33-18?
A common citation format is "Mississippi Code of 1972 Annotated § 73-33-18" (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 § 73-33-18 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.