Guidance for managing potential changes in state CPA licensure

The AICPA has developed guidance to empower CPAs and firms to navigate compliance implications in case proposed legislation changes a state’s CPA licensure requirements.

The interstate practice compliance checklist contains an overview of the types of compliance information to help CPAs and firms assess and manage potential impacts when practicing across state lines.

CPA mobility allows licensed CPAs almost complete freedom to practice outside their state, virtually or in person, without obtaining another license. Changes in a state’s licensure requirements would mean that CPAs licensed in the state with altered criteria no longer meet the necessary standards to fulfill “substantial equivalency,” which underpins the concept of mobility. Consequently, the ability to practice outside of those states, in person or virtually, could be at risk and become more complex, resulting in a loss of mobility for CPAs.

Download the guidance to better understand the issue and what’s at stake.

For more information on mobility, visit our Protecting CPA Mobility webpage.