CPA Mobility in Transition: What the UAA Changes Mean for Multistate Practice
As states adopt different pathways to CPA licensure, a quieter but critical issue has moved to center stage: CPA mobility — the ability to practice across state lines without obtaining a separate license in every state.
How mobility has worked
Under the concept of substantial equivalency, a CPA licensed and in good standing in their home state has generally been able to serve clients in other states without a new license, as long as the home-state requirements were comparable.
The concern — and the response
When states began enacting different education pathways, some worried that “substantial equivalency” could break down, jeopardizing seamless cross-state practice. In response, NASBA and the AICPA updated the model Uniform Accountancy Act to move toward an individual-based practice-privilege model: a CPA in good standing carries their practice privilege regardless of the specific pathway they used to become licensed.
What to watch
- Mobility rules are in transition and depend on each state adopting the updated model.
- Firms with multistate clients should track adoption in the states where they practice.
- When in doubt about a specific engagement, confirm the practice-privilege rules in the client’s state.
Stay ready with CPE Options
When the rules change, continuing education is how you keep up. Browse the catalog, cover a full year with an Unlimited Access plan, or see all CPE plans. Check your state’s ongoing requirements on our CPE requirements page.
This article is general information for accounting and finance professionals and is not legal or professional advice. Licensure, examination, and audit rules are set by individual state boards, NASBA, the AICPA, federal agencies, and other bodies, and they change and vary by jurisdiction — always confirm the current requirements with the relevant authority before relying on them.
