Practice Privilege/Mobility

Many US jurisdictions have adopted mobility legislation–a practice privilege that permits a licensed CPA to practice outside of their principal place of business without obtaining a CPA license in another US jurisdiction. “CPA license” means a license granted by a Board of Accountancy after all education, CPA Exam, and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility US jurisdiction as they are permitted to perform in the home US jurisdiction.

To help CPAs and CPA firms understand the implications of CPA mobility, the AICPA and NASBA have developed a free online tool to answer the common question, “Does mobility apply to me?” The tool,, focuses on services that are most likely to trigger a firm registration requirement in a target US jurisdiction. In just four clicks, CPAs can determine if their CPA license will allow them to work in another US jurisdiction without additional notice or fees, or if they need to obtain a reciprocal license.

Read NCGS 93-10 Practice Privileges

CPA Firms

Information on registering a CPA firm, firm registration renewals, peer review compliance, and the practice privilege for out-of-state firms


Information on choosing a CPA or CPA firm, verifying a practitioner’s license, and filing a complaint

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