Does mobility apply to you?
What is Mobility?
A majority of states have adopted mobility legislation - which is a practice privilege that generally permits a licensed CPA in good standing from a substantially equivalent state of practice outside of his or her principle place of business without obtaining another license. The CPA must hold an active unrestricted CPA license in good standing in his or her principal place of business. "CPA license" means a license granted by the state board after all education, exam, and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction.
What are the Next Steps?
- You must be individually eligible for mobility.
- You must comply with any firm registration requirements.
- You should check with any agency that might have restrictions applicable to the services you will be providing through mobility (i.e. municipalities, gambling, or other regulatory agencies).
- You may be ineligible if you have ever had a criminal conviction, or had a license suspended, revoked, or disciplined in any jurisdiction. Contact the state board of the target state in those circumstances.
Need a CPA or firm license?
If the answer to your mobility question indicated that you need a license to practice in a new state or a firm license, you can visit The Accountancy Licensing Library (ALL) . This website guides you through the process with writable PDF applications, step-by-step instructions and a research tool to help you sort through the licensing requirements of different jurisdictions.
More about NASBA...
Founded in 1908, the National Association of State Boards of Accountancy (NASBA) has served as an association dedicated to enhancing the effectiveness of the country's 55 state boards of accountancy for more than 100 years. As a driving force within the accounting profession, NASBA accomplishes its mission by creating a forum for accounting regulators and practitioners to address issues relevant to the viability of the accounting profession.
More about AICPA...
The American Institute of Certified Public Accountants (AICPA) is the world's largest association for accountants with nearly 370,000 members in 128 countries. Its mission is to provide members with resources and leadership enabling them to provide valuable services in the highest professional manner to benefit the public, employers and clients. Additionally, the AICPA works with state CPA societies, and national and international organizations, and gives priority to those areas where public reliance on accountants' skills is most significant.