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 was 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, Michigan mobility legislation was successfully enacted in June 2008. We continue to monitor and provide updates as mobility provisions are adopted in other states. 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 |
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For state by state progress on this nationwide initiative visit the AICPA website.
Follow this link for information on Mobility and State Licensing Issues.
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:
- No Notification
- No Fees
- No Additional Requirements (peer review, CPE, ethics requirements)
- Licensee submits to automatic jurisdiction and enforcement
National updates will appear in MACPA E-News, 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.







