A CPA licensed in one state can generally serve clients in any other state without applying for a second license, thanks to mobility provisions adopted by 49 states plus Washington D.C., Puerto Rico, and the U.S. Virgin Islands.1NASBA. New CPA Licensure Pathways and CPA Mobility CPA reciprocity between states works on two tracks: practice privileges under mobility, which require no application, and a full reciprocal license, which you pursue when you open a physical office in another state or when mobility doesn’t cover the work you want to do.
How Mobility Lets You Practice Without a Second License
Under Section 23 of the Uniform Accountancy Act, a CPA whose principal place of business is in one state automatically receives practice privileges in any other state that has adopted the provision. No application, no notification to the other state’s board, and no fee.2NASBA. Uniform Accountancy Act – Ninth Edition
For nonattest services like tax preparation, consulting, and advisory work, mobility is nearly universal. Twenty-nine states have gone further and adopted firm mobility, which extends the same idea to attest services like audits and reviews. In those states, your firm can perform audit work for an out-of-state client without registering with that state’s board, though you still need to meet the state’s peer review and firm ownership rules.2NASBA. Uniform Accountancy Act – Ninth Edition
Your home state remains your primary regulator. If a complaint arises from work you did across state lines, your home board handles the investigation and discipline. But practicing under mobility also means you’ve automatically consented to the target state board’s jurisdiction, and that board can revoke your practice privileges at any time.
When You Need a Reciprocal License Instead
Mobility handles most cross-border work, but a full reciprocal license makes sense or is legally required in a few situations. The most common trigger is opening a physical office. Once you establish a permanent presence in a state, you’re generally expected to hold that state’s license rather than rely on practice privileges. Firms performing attest services in states that haven’t adopted firm mobility also need to register and obtain a firm permit in those states.
A reciprocal license also gives you stability that mobility can’t. If your home state license lapses or faces disciplinary proceedings, your mobility privileges everywhere else evaporate immediately. A separately held license in another state has its own standing and its own renewal cycle, insulating your practice in that jurisdiction from disruptions at home.
What a Reciprocal License Application Requires
The requirements revolve around proving your original credentials are strong enough to satisfy the new state’s standards. Most boards look for the same core elements.
You’ll need to show you completed at least 150 semester hours of college education, including a concentration in accounting and business courses. Many boards specify minimum credit hours in areas like auditing, taxation, and financial reporting. Evidence that you passed all four sections of the Uniform CPA Examination is essential, and scores usually transfer through NASBA’s interstate exchange system. Boards also require verified work experience, which typically means one to two years of professional activity supervised by a licensed CPA. Expect to provide a detailed log of your hours, signed by a supervisor who held an active license during the period.
Your current license must be in good standing with no pending disciplinary actions. The target state board will verify this directly with your home board, and you’ll need to authorize the release of that information. Verification is where delays happen most often, so submit the authorization early.
How the Application Moves
Once your documentation is in order, the mechanics are straightforward. You complete the target state’s reciprocal application form and pay a processing fee. Fee amounts vary by state, and NASBA’s interstate exchange charges an additional transfer fee on top of whatever the board itself charges.3NASBA. Interstate Authorization Fee Schedule Official transcripts from your academic institution need to go directly to the board, not through you.
Processing times range from several weeks to a couple of months, depending on the state and how quickly your home board responds to verification requests. Once approved, you receive your new license number and gain full, permanent practice rights in that jurisdiction. From that point forward, you’re subject to the new board’s continuing education requirements and renewal deadlines in addition to those of your home state.
Firm Licensing Is Separate From Individual Reciprocity
Individual mobility and firm licensing are two different things, and this distinction catches people off guard. Even if every CPA at your firm has personal mobility privileges, the firm itself may need a separate permit to practice in another state. This is especially true for attest services in the roughly 26 states that haven’t adopted firm mobility.
Out-of-state firms performing audits or reviews in those states typically must register with the state board, which involves a firm permit application and fees. Most states require that a majority of the firm’s ownership, in both equity and voting rights, be held by licensed CPAs.4NASBA. Alternative Practice Structures and Private Equity – Considerations and Questions for Boards of Accountancy At least 44 jurisdictions also require that any non-CPA owners be individuals actively involved in the firm’s operations, not passive investors. Firms performing attest work in any state must also participate in a peer review program. Firms that skip these steps risk suspension and civil penalties from the target state board.
Keeping CPE Straight Across Multiple States
Holding licenses in more than one state means juggling multiple sets of continuing professional education rules, unless your states have adopted CPE reciprocity. Under UAA Model Rule 6-5(c), a CPA who holds licenses in more than one state only needs to meet the CPE requirements of their home state, and the other states accept home-state compliance as sufficient.5NASBA. Streamlining the License Renewal Process Through CPE Reciprocity
Not every state has adopted this rule. Where CPE reciprocity doesn’t apply, you have to track each state’s requirements independently. The AICPA’s baseline is 120 hours over a rolling three-year period.6AICPA & CIMA. CPE Requirements and Credits Individual states may require more, mandate specific ethics hours, or use different reporting windows. A single spreadsheet mapping each state’s cycle, hour minimums, and subject-matter mandates saves real headaches at renewal time.
States Where Mobility Doesn’t Apply
Two jurisdictions stand apart from the national mobility framework: Hawaii and the Commonwealth of the Northern Mariana Islands. Neither has adopted individual mobility for nonattest services, meaning a CPA licensed elsewhere cannot simply begin serving clients in those jurisdictions without additional steps.7AICPA & CIMA. Uniform Accountancy Act – Ninth Edition
Hawaii requires both individual CPAs and firms to obtain permits to practice. Out-of-state firms operating in Hawaii must have at least one principal who holds a current Hawaii CPA license and individual permit. Both jurisdictions also require 100% CPA ownership of accounting firms, making them the only places in the country where non-CPA ownership of any portion of the firm is prohibited.4NASBA. Alternative Practice Structures and Private Equity – Considerations and Questions for Boards of Accountancy
The U.S. Virgin Islands has adopted individual mobility but imposes stringent requirements for anyone seeking full licensure there. Applicants must be U.S. citizens, have resided in the territory for at least 30 days before applying, and provide five references, two of whom must be territory residents. At least one of the three required CPA references must hold a Virgin Islands license.8Department of Licensing and Consumer Affairs (DLCA). Requirements for Practicing CPA in the Virgin Islands
The 2025 UAA Change That Affects Who Qualifies
In 2025, NASBA and the AICPA published the ninth edition of the Uniform Accountancy Act, changing how mobility qualifications work. The older system was state-based: your home state’s licensing standards had to be “substantially equivalent” to the target state’s standards before you could practice there. The new model is individual-based, looking at what you personally demonstrated when you first got licensed.1NASBA. New CPA Licensure Pathways and CPA Mobility
You qualify for mobility if, at the time of your initial licensure, you passed the Uniform CPA Examination and met one of three pathways: a post-baccalaureate degree with an accounting concentration plus one year of experience; a bachelor’s degree plus 30 additional semester hours (the traditional 150-hour path) with an accounting concentration plus one year of experience; or a bachelor’s degree with an accounting concentration plus two years of experience instead of the additional coursework.2NASBA. Uniform Accountancy Act – Ninth Edition The third pathway is new. It gives CPAs who skipped graduate school or extra coursework a route to full mobility if they have the additional year of experience.
CPAs who already held a valid license and had practice privileges as of December 31, 2024 keep those privileges regardless of which pathway they originally followed. States adopt the model law on their own timelines. As of early 2026, roughly two dozen states have enacted or scheduled the updated provisions, with more expected through the year. Until your target state adopts the new version, its existing mobility rules still govern whether your credentials qualify.
The Discipline Trade-Off Behind Mobility
The trade-off for practicing in another state without a license is that you’re automatically subject to that state board’s authority. Under UAA Section 23, exercising practice privileges means you and your firm have consented to the target state board’s personal jurisdiction, its disciplinary authority, and its rules.2NASBA. Uniform Accountancy Act – Ninth Edition You’ve also agreed that the target board can appoint your home state board as your agent for receiving legal process.
If your home state license becomes invalid for any reason, you must immediately stop practicing in every other state where you were relying on mobility. The target state board can also independently revoke your practice privileges based on disciplinary action taken in another state, a criminal conviction, or failure to comply with its rules. A misstep in one jurisdiction can cascade across every state where you work, which is why keeping your home license clean and current is the foundation any multi-state practice rests on.