Sometimes it seems as if the three biggest issues facing the accounting profession today are mobility, mobility and mobility.Talk to enough CPAs about the problems facing the profession, and you're bound to hear that word - "mobility" - crop up. It's one of the profession's hottest, most-talked-about issues. But what exactly does mobility mean, and why is everyone so worked up about it?

When most people discuss mobility, they're talking about the ability (or, more precisely, the lack of ability) of CPAs licensed in one state to practice across state lines, freely and without restrictions. As it stands now, CPAs practicing across state lines, even via the Internet, often find themselves facing myriad obstacles, all of which, at their core, stem from two competing principles in the U.S. Constitution.

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