CPA Practice Mobility Laws, AICPA Turns to Nationwide Implementation

Forty-five states have passed CPA practice mobility laws as of July, marking a national success in the collaborative efforts of CPA state societies, the AICPA, and the National Association of State Boards of Accountancy.

The CPA mobility initiative has swept through the country in the last three years, and the enactment of the legislation allows CPAs and CPA firms to serve their clients across state lines with minimal licensing barriers. These measures had overwhelming bi-partisan support in legislatures across the country and were backed by governors and attorneys general in these states.

“The success of 45 states enacting CPA mobility provisions created a new pathway for the profession to serve consumers without the lengthy delays and substantial additional costs caused by licensure or notification requirements,” says Barry Melancon, president and CEO of the AICPA. “As we enter into the implementation phase of mobility we are creating resources to help CPAs and CPA firms navigate this new world of mobility.”

Under section 23 of the AICPA/NASBA Uniform Accountancy Act (UAA) adopted by most states, a CPA with a license in good standing from a jurisdiction with CPA licensing requirements essentially equivalent to those outlined in the UAA is deemed to be substantially equivalent, or a licensee who individually meets the following requirements;

150 credit hours with a baccalaureate
Minimum one year of CPA experience
Successful completion of the four-part Uniform CPA Examination

This system provides CPAs with mobility while retaining and strengthening a state board’s ability to protect the public. Out-of-state CPAs and CPA firms practicing under this system give state boards of accountancy automatic jurisdiction over them. It balances trust and public protection.