The National Society of Accountants has called on the Internal Revenue Service to grant Circular 230 practice privileges to public accountants in states that have practice rights similar to public accountants in New Jersey and Pennsylvania.
Circular 230 sets forth the regulations that govern the practice of CPAs, enrolled agents, attorneys and others before the IRS.
In a letter to Stephen Whitlock, deputy director of the IRS's Office of Professional Responsibility, the NSA asked the agency to review other state accountancy statues, and provided a list of 21 states as a starting point for the IRS.
The NSA noted that licensed public accountants in those states, like their CPA counterparts, are subject to regulation and supervision by state boards of accountancy, and must meet continuing education, professional standards and other requirements to maintain their practice privileges.
The NSA represents more than 30,000 independent practitioners who provide accounting, tax, auditing, financial and estate planning, and management services to individuals and businesses. Most of its members are sole practitioners or partners in small and midsized accounting firms.
