Practice Mobility

The VSCPA believes all CPAs should be able to automatically practice in any state with their CPA licenses, regardless of which state issued the licenses. That is not the case today.

That practice, called substantial equivalency, is at the heart of a debate on practice mobility taking place on both state and national levels.

Virginia is one of the only states practicing substantial equivalency, with no notification and no fee for out-of-state CPAs.

Read the VSCPA statement on practice mobility for more information on the association's position.

What is Substantial Equivalency?

According to the Virginia Board of Accountancy (BOA), substantial equivalency is met if:

• The BOA has evaluated and listed the state as substantially equivalent.
• The CPA has demonstrated he or she has met education, CPA Exam and experience requirements that are substantially equivalent to Virginia's requirements.

What Efforts are Being Made to Facilitate Practice Mobility?

The BOA is not the only regulatory body trying to make practice mobility easier for CPAs. Read this VSCPA article for more information on current developments in mobility and substantial equivalency.

The VSCPA: Working for VSCPA Members

On June 6, 2007, the VSCPA and BOA hosted the Eastern Regional Mobility Summit in Williamsburg, a forum for state society executives, AICPA staff, NASBA representatives and others to discuss the issue and its solutions. The VSCPA has also released a statement on practice mobility.

Below, you'll find information and resources on all you need to know about practice mobility. If you have any questions, contact VSCPA Technical Services Manager Emily Walker at (800) 733-8272.

Breaking News

• VSCPA sends letter supporting mobility in California
• American Institute of CPAs (AICPA) releases practice mobility update PowerPoint
• VSCPA releases statement on practice mobility

Articles on Practice Mobility

• Making Practicing Perfect: The VSCPA and Practice Mobility (March/April 2007 Disclosures)
• State Activity Impacts Mobility (April 6, 2007)

State Information

• Practice requirements for states surrounding Virginia
• State Licensing Issues Web page from the American Institute of CPAs (AICPA)
• State Mobility Licensing Guide (.PDF)
• The following 17 states have achieved "no notification," consistent with the newly revised UAA:
• Illinois
• Indiana
• Idaho
• Louisiana
• Maine
• Mississippi
• Missouri (enacted via regulation; legislation pending)
• New Mexico
• Ohio
• Rhode Island
• Tennessee
• Texas
• Utah
• Virginia
• Washington
• West Virginia
• Wisconsin
• The following 18 states have pending mobility legislation:
• Alabama
• Arizona
• California
• Colorado
• Connecticut
• Delaware
• Georgia
• Hawaii
• Iowa
• Kentucky
• Massachusetts
• Maryland
• Michigan
• Minnesota
• New Jersey
• Oklahoma
• Pennsylvania
• South Carolina
• Mobility in California:
• VSCPA sends letter supporting mobility in California
• California Board of Accountancy works to ease new practice privilege requirement (.PDF)(AICPA)
• California safe harbor provision extended until 2010
• VSCPA letter to Gov. Arnold Schwarzenegger on California's practice privilege requirement

Regulatory Information

• National Association of State Boards of Accountancy (NASBA) Web site
• Uniform Accountancy Act Exposure Draft and VSCPA comments on the draft
• Virginia Board of Accountancy legislation to update the Commonwealth's Accountancy Statute with a principles-based approach
• Virginia Board of Accountancy (BOA) Web site