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CPA License Mobility

Ensuring ease in practice mobility across state lines while maintaining the CPA profession’s commitment to protecting the public through this legislative initiative is the MACPA’s top priority in 2008. After working for many months with the Michigan State Board of Accountancy and the Department of Labor & Economic Growth, mobility legislation was introduced into the MI House of Representatives Thusday, March 20.

Mobility is the ability of a licensed CPA to gain a practice privilege outside of their principal place of business without a license. The issue of license mobility is a priority for the CPA profession nation-wide, the American Institute of CPAs (AICPA) and state CPA societies. An April 2007 Journal of Accountancy article accurately describes the issue and its barriers.

Recent Developments in Mobility 

Mobility Legislation Reported Out of Senate Committee
Just this afternoon, on a 7-0 unanimous vote, the Michigan Senate Committee on Economic Development & Regulatory Affairs approved House Bill 5936, legislation to implement mobility provisions into Michigan statute. The next step will be...
Mobility Legislation Passes House and Awaits Senate Consideration
Just two days after unanimous approval by the House Committee on Banking and Financial Services, the House of Representatives passed House Bill 5936 Thursday, April 24, by unanimous vote. The legislation, representing a uniform license mobility...

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For state by state progress on this nationwide initiative view this map.

Follow this link for information on state CPA societies, state boards of accountancy and license mobility requirements as compiled in October 2006. 

The AICPA’s Special Committee on Mobility, together with the National Association of State Boards of Accountancy (NASBA), created a Mobility Model based on the following overarching principles:   

  • Respect and protect the public interest 
  • Ensure uniform practice privileges in all jurisdictions
  • Maintain the credibility and value of the CPA certificate
  • Enable credible enforcement process
  • Be administratively efficient
  • Provide the ability to be responsive to the changing business environment

The model, encompassed by changes to Section 23 of the Uniform Accountancy Act, set forth the following four basic criteria: 

  1. No Notification
  2. No Fees
  3. No Additional Requirements (peer review, CPE, ethics requirements)
  4. Licensee submits to automatic jurisdiction and enforcement

Regular updates will appear in MACPA E-News and Leaders’ Edge, as well as on this webpage. For more information or questions, contact the MACPA Government Relations Department at (248) 267-3700 or legislation@michcpa.org.