As it stands now, CPAs must often register or pay a fee when practicing in a state in which they are not licensed and have no office or intention to open one. This is true even if the CPA's business is being conducted over the Internet, by phone or via mail service, and the CPA never physically enters the other state. A CPA may also face registration and fee requirements for simply preparing a tax return for a client with an investment in a business in another state.To many CPAs, this restraint on mobility does not seem fair. Hasn't every licensed CPA completed roughly the same educational and experience requirements and taken the same Uniform CPA Exam? Isn't every licensed CPA subject to similar continuing professional education requirements?

Now let's look at the situation from the perspective of state legislators and regulators. If a licensed CPA does not have to register to practice in another state, how are the regulators in this other state to know if the CPA's credentials are properly disclosed, or if the CPA has a professional ethics or disciplinary problem? State legislators may also question the state-by-state uniformity of the requirements necessary to become a CPA. In at least two states, a Bachelor's degree is not required, and some states have no experience requirement. Additionally, some states have two-tier CPA licensing, with separate experience requirements to demonstrate competency to perform attest services.

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