A CPA license is not automatically valid in all states, but under mobility laws now adopted by nearly every U.S. jurisdiction, a CPA in good standing can usually practice across state lines using a single home-state license without registering, paying a fee, or notifying the other state’s board. Each of the 55 U.S. licensing jurisdictions — all 50 states, Washington D.C., and four territories — runs its own board of accountancy, so your license is technically issued by one jurisdiction only. Coordinated standards built around the Uniform Accountancy Act have made the borders between those jurisdictions much easier to cross.1NASBA. The Uniform Accountancy Act
How Mobility Lets You Work Across State Lines
Mobility is the mechanism that makes one license effectively work in many states. If you hold an active CPA license in good standing, mobility laws let you provide services to clients in other adopting jurisdictions without obtaining a second license. The system runs on a “no notice, no fee” basis: you don’t register with the other state’s board, and you don’t pay anything to work there.2NASBA. CPAMobility.org Helps CPAs Work Seamlessly Across State Lines
There is a trade-off built into that convenience. By practicing in another jurisdiction under mobility, you automatically consent to that state’s board having disciplinary authority over your work there. If you violate ethical or technical standards on an engagement, both the state where you did the work and your home state can act against your license. Visiting CPAs are held to the same standards as locally licensed practitioners.
NASBA’s CPAMobility.org tool is designed to confirm the current status of mobility in any specific jurisdiction before you begin work, which matters because a small number of jurisdictions are still finalizing implementation as of 2026.
When Mobility Isn’t Enough
Mobility is built for cross-border practice, not for setting up shop somewhere new. If you move to another state and establish your principal place of business there, you generally need a license from that state’s board through its reciprocal application process. Where “temporary” cross-border work ends and “permanent” presence begins varies by jurisdiction, so if you plan regular, ongoing work in a state you don’t live in, check that board’s rules directly.
A handful of jurisdictions have not yet fully adopted the individual mobility provisions in the UAA’s ninth edition, which shifted mobility from a state-to-state comparison toward a focus on each CPA’s own education, exam, and experience.3NASBA. New CPA Licensure Pathways and CPA Mobility In those jurisdictions, you may still need a reciprocal license or a temporary practice permit to work legally.
One important boundary: individual mobility and firm registration are different questions. Even if you personally can practice across state lines, your firm may need to register with the target state’s board before performing attest work there — audits, financial statement reviews, and examinations of prospective financial information. Some states require registration before any attest engagement for an in-state client, some limit it to specific audits, and a few have dropped the requirement for out-of-state firms entirely. Firm rules vary more than individual rules, so firms performing attest work in a new state should verify requirements with that state’s board.
Getting a Reciprocal License in Another State
When mobility doesn’t cover your situation, the next step is a reciprocal license application to the target state’s board. The application is meant to show that your credentials meet that state’s standards. You should expect to provide:
- Proof that your current license is active and in good standing. Most boards use NASBA’s Accountancy Licensee Database (ALD), with 54 of the 55 boards participating, to verify credentials and check disciplinary history.4NASBA. Get to Know CPAVerify
- Official transcripts sent directly from your educational institutions, confirming the required credit hours and accounting coursework.
- Verification of your Uniform CPA Examination results, usually coordinated through NASBA.
- Documentation of your qualifying professional experience, including supervisor details and the nature of the work.
Some states also require you to pass a local ethics examination before issuing a reciprocal license. Others waive it for applicants who already hold an active, good-standing license from a substantially equivalent jurisdiction. Check the target board’s current rules before you apply.
Fees come from two directions. NASBA charges its own processing fees for license transfers, which range from free to $50 depending on the state.5NASBA. Interstate Authorization Fee Schedule On top of that, the state board charges its own application and initial licensing fees, which vary widely. Processing times vary too. Some boards finish reviews in four to six weeks when the application arrives complete; others take longer during busy periods. Online portals with status tracking tend to be faster than paper, and missing documentation will extend the timeline.
Continuing Education Across Multiple Licenses
Every active CPA license carries a continuing professional education (CPE) requirement. The typical obligation is roughly 40 hours per year, though specific totals, subject rules, and reporting cycles differ by state. If you hold licenses in more than one state, duplicating CPE for each one would be a significant burden.
NASBA promotes CPE reciprocity to prevent that. Under it, meeting your home state’s CPE requirement satisfies the requirement in other participating states where you’re licensed.6NASBA. Streamlining the License Renewal Process Through CPE Reciprocity Not every jurisdiction participates, so confirm with each board where you hold a license.
Reporting Disciplinary Actions in Other States
Holding licenses in multiple jurisdictions also comes with a reporting duty. If one of your boards, or the SEC, PCAOB, or IRS, sanctions, suspends, revokes, or modifies your license, you generally must notify every other board where you’re licensed. Many states require self-reporting within 30 days. Not reporting can trigger additional discipline from the boards you didn’t notify. Deadlines and specifics differ, so review the rules in each jurisdiction where you’re licensed.
Foreign Credentials and U.S. Practice
If you were credentialed as an accountant outside the United States, your home credential by itself does not let you practice as a U.S. CPA. There is a streamlined path through Mutual Recognition Agreements that NASBA and the AICPA, through the International Qualifications Appraisal Board, have established with professional bodies in several countries:7NASBA. Mutual Recognition Agreements
- Australia: CPA Australia and Chartered Accountants Australia and New Zealand (CAANZ)
- Canada: CPA Canada (CPAC)
- Ireland: Chartered Accountants Ireland (CAI) and CPA Ireland
- Mexico: Instituto Mexicano de Contadores Publicos (IMCP)
- South Africa: South African Institute of Chartered Accountants (SAICA)
Qualified professionals from these bodies can sit for the International Qualification Examination (IQEX), a focused test covering U.S. ethics, professional and legal responsibilities, business law, and taxation, rather than the full Uniform CPA Examination.8NASBA. International Qualification Examination (IQEX) Candidates must submit an eligibility application confirming they meet their MRA’s requirements before testing. If your credential is from a country without an MRA, you’ll take the full Uniform CPA Examination and meet the education and experience requirements of the state where you apply, like any domestic candidate.