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The success of the mobility initiative has created many answers as well as some questions.
Over 40 states have now enacted a CPA mobility provision. In order to help CPAs and CPA firms navigate the new world of mobility, the AICPA has created a clickable map that describes the basic components of the state’s mobility provision, as well as useful links to gaining supplemental information. In addition to this information, the AICPA encourages individuals and or firms to contact the board of accountancy in the state that they intend to practice to determine the applicability of the state’s practice privilege requirements that have been adopted.

The Basics

What is CPA Mobility?
Mobility is the ability of a licensee to gain a practice privilege outside their principle place of business – without additional licensing or fees and for CPA firms, the ability to reduce the occurrences of obtaining a firm registration or license. The concept of mobility allows licensed CPAs and CPA firms to more readily practice across state jurisdictions.

Under section 23 of the AICPA/NASBA Uniform Accountancy Act (UAA), 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 requirements of.

150 credit hours with a Baccalaureate
Minimum 1 year of CPA experience
The Uniform CPA Examination

What’s happening now?
During the past several years there has been significant movement across the country to enact a uniform practice mobility system for CPAs and CPA firms. With the passage of over forty legislative bills the focus is now moving from enactment to implementation and navigation.

What resources are offered by the AICPA?
The AICPA has created a clickable map which describes the basic components of each individual state’s mobility provision.

Clicking on an individual state reveals general information and additional tools to help navigate through the new mobility system.

The AICPA encourages individuals and firms to contact the board of accountancy in the state that they intend to practice to determine the mobility requirements the state has adopted.

MAP