Most states do not allow CPAs licensed in other states to do business within their borders unless the CPA first provides notification or pays a fee - and many CPAs find this practice unfair.States are increasingly attempting to enforce notice and fee requirements even if a CPA's business is being conducted over the Internet, by phone or by mail, and the CPA never physically enters the other state. A CPA may also face notice and fee requirements for simply preparing a tax return for a client with an investment in a business in another state. In the accounting profession, this issue has come to be known as the "mobility crisis."

The profession has been working hard to resolve the mobility crisis for almost a decade. The American Institute of CPAs and the National Association of State Boards of Accountancy first tried to improve CPA mobility in 1998, when they issued a revised model in the third edition of the Uniform Accountancy Act. Under that model, in theory, CPAs could work freely across state borders if their qualifications were "substantially equivalent."

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