New York Becomes 48th State to Enact CPA Mobility Statute

September 8, 2011

Last month, Governor Andrew Cuomo, the Democratic Governor of New York, signed a CPA mobility bill, passed earlier this summer by the New York legislature.  This makes New York the 48th state to ease the granting of practice privileges to out-of-state CPAs from substantially equivalent states.

AICPA President and CEO Barry Melancon praised the efforts of the many New York CPAs who lobbied for passage of the new provision.

"I congratulate the New York State Society of CPAs, as well as the many individual CPAs and CPA firms who worked so hard to help the profession reach this new legislative milestone,” Melancon said. “Many small firms also had their voices added to this process through the AICPA and NCCPAP, an association of small firms based in New York."

The bill is a positive step forward for all businesses and a better reflection of the rapidly changing way in which the profession practices and offers services to clients, Melancon said.

Hawaii and California, along with 5 U.S. jurisdictions of Guam, Puerto Rico, U.S. Virgin Islands, the Commonwealth of the Northern Mariana Islands, and the District of Columbia, are exploring the issue but have yet to enact legislation. The District of Columbia's city council, however, has active legislation reported out of a key committee earlier this summer.  The full D.C. council may consider that bill as early as mid-September.

To highlight this new national mobility regime and to encourage CPAs to take advantage of it, the AICPA recently launched a free online tool,, in conjunction with the National Association of State Boards of Accountancy (NASBA). The site, in three easy steps, helps CPAs determine the cross border practice privilege requirements for four key services defined under the Uniform Accountancy Act (UAA), the profession's model statute. The AICPA and NASBA will update the site to ensure it is accurate and reflects the profession's and the regulators' on-going efforts to achieve full CPA mobility nationwide.

The New York law goes into effect on Nov. 15.