A CPA license transfer from one state to another happens through reciprocity: you apply to the new state’s board of accountancy, and that board decides whether your education, exam results, and work experience meet its own licensing standards. Each of the 55 U.S. licensing jurisdictions sets its own rules, so a license issued in one place does not automatically authorize you to practice in another. For short-term work across state lines, most jurisdictions let you practice under mobility rules without a second license. A permanent move is different, and that is where reciprocity comes in.
When You Actually Need to Transfer
If you are only taking on a project, a remote engagement, or temporary work in another state, you probably do not need a new license at all. The Uniform Accountancy Act, developed jointly by NASBA and the AICPA, created a mobility framework that allows licensed CPAs to work in other states without a separate credential.1National Association of State Boards of Accountancy. New CPA Licensure Pathways and CPA Mobility Most adopting states operate under a no-notice, no-fee policy, meaning you do not have to register or pay before performing the work.2National Association of State Boards of Accountancy. CPAMobility.org Helps CPAs Work Seamlessly Across State Lines
Mobility covers both in-person and remote engagements. It does not cover relocating your primary office or establishing a permanent physical presence in another state. Once you move, you need a full reciprocal license. Before relying on mobility for any specific state, confirm the current rules on NASBA’s CPAMobility.org, because jurisdictions adopt model rules at different speeds.
How the New Board Decides: Substantial Equivalency
When you apply for a permanent transfer, the destination board evaluates you under a standard called substantial equivalency. It is asking whether your education, exam passage, and work experience are at least as rigorous as what the state currently requires of its own candidates. If your original state’s standards qualify, the transfer is generally straightforward.
The education piece has traditionally meant 150 semester hours of college credit from an accredited institution, including specific accounting and business coursework. The ninth edition of the Uniform Accountancy Act, released in 2025, added two more pathways alongside the traditional one:3AICPA & CIMA. Uniform Accountancy Act Ninth Edition
- A bachelor’s degree plus enough additional coursework to reach 150 semester hours, combined with one year of professional experience.
- A master’s or more advanced degree in accounting, tax, finance, or a related field, plus one year of professional experience.
- A bachelor’s degree without the extra 30 hours, plus two years of professional experience and passage of the CPA exam.
Not every jurisdiction has adopted all three pathways, so the standard you face depends on where you are transferring to.
The Four-in-Ten Rule for Older Licensees
If you were licensed under earlier rules that did not require 150 hours, you are not shut out. Under the four-in-ten rule, many boards will accept active CPA practice for at least four of the previous ten years in place of the current educational requirements.
Individual Evaluation Through CredentialNet
If your home state is not recognized as substantially equivalent, or you cannot meet the four-in-ten threshold, you can request an individual evaluation through NASBA’s CredentialNet service.4National Association of State Boards of Accountancy. NASBA Licensing NASBA reviews your specific qualifications and sends a report to the destination board confirming whether you personally meet the standard, even if your home state as a whole does not.
If You Are Still Finishing the Exam
Every reciprocity applicant must have passed all sections of the Uniform CPA Examination. If you have passed some sections and need to finish in a different state, NASBA manages the national candidate database and moves scores between boards. The destination board will verify your transcripts against its own educational prerequisites before accepting the transferred credits. Each jurisdiction sets its own expiration window for exam credits, typically 18 to 30 months after a section is passed, so timing matters if you are relocating mid-exam.
The Ethics Requirement
Many boards require you to pass an ethics examination as part of reciprocity. Some accept the AICPA’s Professional Ethics course; others require a state-specific exam or course. Contact the destination board directly to confirm which version applies. Where the AICPA course is accepted, ethics scores often expire within about two years of passing, so plan to complete or retake the course close to when you submit your application.
Documents to Gather
Specific requirements vary, but most reciprocity applications call for the following:
- Official college or university transcripts sent directly to the new board. Education completed outside the U.S. often has to go through a credential evaluation by NASBA International Evaluation Services or another approved evaluator.5National Association of State Boards of Accountancy. NASBA International Evaluation Services
- License verification from your current state board, usually sent board-to-board through an interstate exchange form. NASBA coordinates this for participating jurisdictions.
- A CPAverify check. Most boards use NASBA’s CPAverify database, which covers 53 jurisdictions, to confirm your license standing and look for prior disciplinary actions.6National Association of State Boards of Accountancy. What Is CPAverify?
- Continuing professional education records. Some boards want 80 hours in the previous two years; others use different totals or reporting periods.
- Work experience documentation, often requiring a supervising CPA’s signature confirming the hours and the nature of the work.
- A criminal background check with fingerprint processing in some states, typically $40 to $100.
- A Social Security Number or ITIN, which most jurisdictions require on the application, including from international applicants.
Collecting these items usually takes longer than filling out the application. Order transcripts, request the interstate verification, and schedule any background check well before you plan to submit.
Fees, Timeline, and Temporary Permits
Most boards accept applications through an online licensing portal. NASBA’s interstate authorization service handles pieces of the transfer, such as score and license verification, for a fee that ranges from free to $50 depending on the jurisdiction.7National Association of State Boards of Accountancy. Interstate Authorization Fee Schedule The state board charges its own application fee on top of that. With the application fee, NASBA transfer fee, background check, and any credential evaluation, total costs usually run a few hundred dollars.
Once your file is complete, board review generally takes four to eight weeks. Missing documents or additional evaluation can stretch that out. If the board approves you, it issues a new license number and an approval letter.
Some jurisdictions grant a temporary or provisional permit so you can practice while the full application is pending. These are time-limited, often around 120 days, and expire when the board issues or denies the permanent license. Ask the destination board whether this option exists.
Renewal on the New State’s Schedule
Your new license renews on the destination state’s cycle, which may not match what you are used to. Most states use biennial renewals; some are annual or triennial. Each renewal requires documented CPE that meets the new state’s rules for topics, formats, and total hours.
A Note for Firm Owners
Individual mobility does not automatically cover your firm. If you own or are a partner in a CPA firm that performs attest services, such as audits, reviews, or examination engagements, in another state, the firm itself may need to register with that state’s board even when you personally have mobility privileges. Many states require out-of-state firms to file a notice of intent before performing attest work there. Non-attest services like tax preparation, financial planning, and consulting generally do not trigger firm registration. If your firm crosses state lines for any attest engagement, check the destination board’s firm rules before the work begins.
For Accountants Credentialed Outside the U.S.
If you hold a credential from a professional body in Australia, Canada, Ireland, Mexico, New Zealand, or South Africa, Mutual Recognition Agreements with NASBA may let you pursue a U.S. CPA license without taking the full exam.8National Association of State Boards of Accountancy. Mutual Recognition Agreements Eligible candidates sit for the International Qualification Examination, which covers U.S. tax law, business law, ethics, and professional responsibilities, and uses a 0–99 scale with 75 as the passing score.9National Association of State Boards of Accountancy. IQEX Candidate Guide To sit for it, you need a current credential from a recognized body and a Letter of Good Standing from that organization. Passing the IQEX does not produce a license on its own; you still apply to a specific state board and meet its experience and application requirements like any other reciprocity candidate.