To become a licensed CPA in the United States, candidates must earn 150 credit hours, gain one year of professional experience, and pass a national exam. This universal pathway is accepted by 49 states, Puerto Rico, the District of Columbia, the U.S. Virgin Islands, and Guam – allowing CPAs to easily perform services across state lines, whether virtually or in person. This uniformity also assures the public that regardless of where CPAs practice, they will uphold the highest professional and ethical standards.
Protecting CPA mobility
As CPAs and accounting firms look to the future, having the freedom to practice across state lines has never been more important. Employees now expect flexible work environments and engaging career opportunities, while clients want real-time support and access to diverse services. Learn how accounting students, CPAs, and the public benefit from the existing mobility framework.
What is professional mobility?
CPAs can practice anywhere in the country –virtually or in person – with just one state license. This benefit, known as mobility, is possible because most jurisdictions have uniform licensing standards. In the U.S., these requirements include 150 hours of education, professional experience, and a national exam.
What is professional mobility?
CPAs can practice anywhere in the country –virtually or in person – with just one state license. This benefit, known as mobility, is possible because most jurisdictions have uniform licensing standards. In the U.S., these requirements include 150 hours of education, professional experience, and a national exam.
Opening doors for students and CPAs
The AICPA is committed to strengthening the accounting pipeline. While no single solution will solve the profession’s talent issue, any actions must balance flexibility with the rigor needed to protect the public.
Your guide to interstate practice
In the unlikely event that your jurisdiction changes its education or experience requirements, our guide can help CPAs and firms navigate practicing across state lines.
Your guide to interstate practice
In the unlikely event that your jurisdiction changes its education or experience requirements, our guide can help CPAs and firms navigate practicing across state lines.
Maximizing accounting education
A career coach shares how students can make the most of their accounting education, and what the profession can do to make licensure more attractive for all candidates.
Maximizing accounting education
A career coach shares how students can make the most of their accounting education, and what the profession can do to make licensure more attractive for all candidates.
Understanding what’s at risk
NASBA explains how reducing the education requirement would create unnecessary burdens and complicate regulatory oversight.
Understanding what’s at risk
NASBA explains how reducing the education requirement would create unnecessary burdens and complicate regulatory oversight.
Mobility FAQs
Learn about profession-wide initiatives to protect mobility, and what any changes would mean for licensure candidates and CPAs.
How does mobility work?
What are the benefits of mobility?
The existing mobility pathway allows CPAs to:
Easily practice across the country with just one state license
Avoid applying for multiple licenses and practice permits
Have the flexibility to work in person or remotely
Quickly serve new clients anywhere, anytime
Protect the public’s interest by promoting high-quality services
Why would changing the education or experience requirements impact mobility?
Any state that changes its core licensing requirements would no longer meet the uniform standards accepted by nearly all jurisdictions. This means that a CPA license issued in these states would no longer be equivalent to licenses from other states. Only CPAs with substantially equivalent licenses can take advantage of full mobility benefits.
Which states have proposed legislation that would restrict practice?
In February 2024, the Minnesota Society of CPAs (MNCPA) reintroduced legislation (SF 1660) that could restrict practice for CPAs and public accounting firms. In February 2024, the South Carolina Association of CPAs (SCACPA) proposed amendments to Title 40, Chapter 2, which regulates the practice of CPAs (S 1049).
Our guaranteeOur guaranteeEvery purchase you make from the AICPA & CIMA is safe and secure. We also guarantee 100% customer satisfaction on most of our products. If you’re not satisfied with your purchase, please contact us.
Our refund policyOur refund policyTo start the return process, please contact us first. View all products eligible for refunds.