CPA profession stakeholders in Hawaii achieved a significant victory this year with the Hawaii House of Representatives’ passage of a bill to adopt individual CPA mobility. The legislation would adopt the “no notice, no fee, no escape” regulatory provisions contained in the profession’s Uniform Accountancy Act. The Hawaii State Legislature has a two-year legislative session, and the Senate is expected to consider the bill in 2020.
The efforts in Hawaii are part of a larger effort to reduce regulatory barriers for licensed CPAs and CPA firms seeking practice across state lines. To date, 49 states, the District of Columbia, Puerto Rico, the U.S. Virgin Islands and Guam have adopted individual CPA legislations. In addition to Hawaii, efforts continue to achieve cross-border privileges for CPAs under a “no notice, no fee, no escape” regulatory regime in the Commonwealth of the Northern Mariana Islands. The profession is also seeking to make it easier for CPAs to practice across international borders. For example, Washington State allows CPAs licensed in British Columbia, Canada to practice in the state without the need to obtain a state-issued license.
Kathy Castillo, the Hawaii Society’s Executive Director, stated, “The Hawaii Society’s effort to move mobility legislation this year was its most successful. Uniformity is important to Hawaii’s consumers, businesses and CPAs. We look forward to working with the Senate next year to finally adopt individual CPA mobility.”
Since 2007, the AICPA has worked with state CPA societies, the National Association of State Boards of Accountancy, state boards of accountancy, individual CPAs and CPA firms in a national effort to update state licensing laws to permit cross-border mobility.