CPA mobility legislation is sweeping the country, according to the AICPA.
The institute has created an interactive map showing the 45 states that have passed mobility legislation allowing CPAs and CPA firms to serve clients across state lines with minimal licensing obstacles. Clicking on a state gives you information on the basics of that states mobility provisions, along with some supplemental information, links to the relevant NASBA (as opposed to NASA) page and state board sites. Its not quite as thrilling as Google Earth, but I guess it will have to do for now.
States that have passed mobility legislation are highlighted in yellow, and those that havent are colored a dismal gray. The main holdouts at this point appear to be California, New York, Massachusetts, Alaska and Hawaii. Even though a brand-new CPA law just took effect on Sunday, the attitude in New York seems to be, If I can make it there, I'll make it only here. Lets hope that changes soon.
According to the AICPA, New York has not enacted a mobility provision. Effective July 26, 2009, an out-of-state CPA wishing to practice in New York may be required to apply for a temporary practice permit. Until that date, an out-of-state CPA wishing to practice public accounting in New York is required to obtain a license by endorsement.
What about California? California has not enacted a mobility provision, says the site. An out-of-state CPA wishing to practice in California may be required to apply for an individual practice privilege. Similar provisions apply in Massachusetts, Hawaii and Alaska. Too bad ex-Governor Palin didnt make that change her last act before leaving office.