CPAmobility.org Linking to ALL

Enforcement Newsletter

January 2017

Although mobility has been adopted by almost every jurisdiction, there are still nuances within each individual jurisdiction’s laws that need to be recognized by the CPA before practicing across state lines. Mobility allows the CPA to rely upon the active CPA license in good standing in the jurisdiction of her principal place of business. However, when the CPA exercises that privilege in the mobility jurisdiction, then she is amenable to the laws of the target jurisdiction as well.

CPAmobility.org helps the CPA navigate the waters of mobility by confirming whether or not an individual CPA licensed in one state can in fact perform services through mobility for a client located in another jurisdiction, and then further addresses whether or not the performance of particular services will trigger the requirement for a firm permit in the target jurisdiction.

Beyond these two basic questions, there are still other factors that may differ from state to state. For example, California has pre-notification requirements and disqualification factors that may limit a CPA from exercising practice privileges in CA even though she has an active valid license in her home jurisdiction. In order to provide as much information as possible to the CPA, the CPA can click the MOBILITY DETAILS button on the “answer” page of CPAmobility.org. This button will take the user to the mobility pages of the Accountancy Licensing Library (ALL) which provides a detailed description of the mobility requirements of the target jurisdiction, as well as links to the Board’s laws, rules, policies, and other mobility information.