How do you define mobility for CPAs? The accounting and auditing standards that an Iowa CPA follows are the same ones a Florida CPA follows. Add the Internet-driven, practically borderless nature of commerce today and it would seem reasonable that these two CPAs should be able to provide their services in each other's states without impediment. Right?More often than not, unfortunately, the answer is "wrong." Most states now impose differing and sometimes onerous notification and fee demands on CPAs who want to do business in their jurisdictions, even if a CPA has no intention of establishing an office there - or even being physically present. Moreover, each state has its individual rules, regulations and requirements for allowing CPAs from the outside to practice within its boundaries. It's virtually impossible for any CPA to comply with so many variations.

The American Institute of CPAs and the National Association of State Boards of Accountancy for years have been concerned about difficult-to-enforce and even unreasonable rules and restrictions placed on CPAs, which serve neither the public interest nor the profession.

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