Mobility is a practice privilege that generally permits a licensed CPA in good standing to practice in a state from outside of their principal place of business without obtaining another license, so long as the licensee meets certain state specific conditions.
For state accountancy boards that have adopted the Uniform Accountancy Act § 23 Safe Harbor language for mobility, this will allow those licensees who had practice privileges prior to a specific date to proceed to practice, so long as they have a license in good standing and no other state specific restrictions apply. Currently, Delaware, New Jersey, Texas, and Pennsylvania have adopted the UAA Safe Harbor Language for Mobility.
Effective July 1, 2026:
Individual Practice Privilege - An individual whose principal place of business is not in Delaware and who holds a valid license in good standing as a certified public accountant from any state shall have all the privileges of permit holders of Delaware without the need to obtain a permit, provided that the individual has obtained:
- a baccalaureate or higher degree conferred by an accredited college or university acceptable to the Delaware Board of Accountancy, the total educational program to include an accounting concentration or equivalent as determined by Delaware Board of Accountancy rule to be appropriate;
- has successfully passed the Uniform Certified Public Accountant Examination or a successor examination; and
- has:
- one (1) year of experience if applying for a permit based on a post-baccalaureate or higher degree conferred or on having obtained a least one hundred and fifty (150) semester hours of college education including a baccalaureate or higher degree conferred; or
- two (2) years of experience if applying for a permit based on a baccalaureate degree conferred.
- Experience shall:
- include providing any type of services or advice using accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills.
- be gained through employment in government, industry, academia, or public practice is accepted.
- must be verified by a U.S. CPA who at the time of supervision held a valid CPA permit to practice from Delaware or a comparable license from another U.S. jurisdiction and who supervised the applicant. The verification shall be notarized.
- An individual whose principal place of business is not in Delaware and who holds, and as of December 31, 2024, held, a valid license as a certified public accountant from any state and who, as of December 31, 2024, had practice privileges in Delaware shall continue to have all the privileges of Delaware permit holders without the need to obtain a Delaware permit.
- Notwithstanding any other provision of law, an individual who offers or renders of professional services, whether in person, by mail, telephone or electronic means, under Delaware practice privilege requirements, shall be granted practice privileges in Delaware and no notice or other submission shall be provided by any such individual.
Firm Practice Privilege/Firm Registration Requirement - A CPA firm that does not maintain an office in Delaware and is practicing certified public accountancy through an individual practicing pursuant to the practice privilege afforded by Del. Code tit. 24, § 109 and 24 Del. Admin. C. § 100-8.0 is not required to have a CPA firm permit to practice or otherwise notify the Delaware Board of Accountancy.
Consent to Jurisdiction (See Del. Code tit. 24 § 109(a)(3)) - An individual licensee of another state exercising practice privileges in Delaware and the firm which employs that licensee simultaneously consent, as a condition of the grant of this privilege:
- To the personal and subject matter jurisdiction and disciplinary authority of the Delaware Board of Accountancy;
- To comply with the Delaware Board of Accountancy's laws and rules;
- That in the event the license from the state of the individual's principal place of business is no longer valid, the individual will cease offering or rendering professional services in Delaware individually and on behalf of a firm; and
- To the appointment of the state board which issued their license as their agent upon whom process may be served in any action or proceeding by the Delaware Board of Accountancy against the licensee.
Peer Review Requirement N/A
Additional Requirements N/A
Restrictions N/A
Definitions - “Attest” means providing the following services:
- Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);
- Any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);
- Any examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);
- Any engagement to be performed in accordance with the standards of the PCAOB; and
- Any examination, review, or agreed upon procedures engagement to be performed in accordance with the SSAE, other than an examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE).
- “Compilation” means providing a service to be performed in accordance with, and as defined by, Statements on Standards for Accounting and Review Services (SSARS).
- “Report” when used with reference to any attest or compilation service, means an opinion, report, or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements and that also includes or is accompanied by any statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing.
- Such a statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the person or firm is an accountant or auditor, or from the language of the report itself.
- The term “report” includes any form of language which disclaims an opinion when such form of language is conventionally understood to imply any positive assurance as to the reliability of the attested information or compiled financial statements referred to and/or special competence on the part of the person or firm issuing such language; and it includes any other form of language that is conventionally understood to imply such assurance and/or such special knowledge or competence.
Statute and/or Regulation References Del. Code tit. 24 § 102
Del. Code tit. 24 § 109
24 Del. Admin. C. § 100-8.0
Two (2)-Tiered States - For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from the jurisdictions listed:
- An Alabama certificate holder, holding other than an active license with a permit to practice, may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
Disclaimer: The information contained in NASBA’s Accountancy Licensing Library and CPAmobility.org is for informational purposes only and should not be construed as legal advice or legal opinion. The information is based on current state board of accountancy law and rules which are publicly available. Because board law and rules are continuously changing, there may be a slight delay in law or rule effective dates and the information reflected in these websites. NASBA cannot guarantee a mobility outcome based solely on the information contained in these websites, as additional state factors not listed here may be applicable. It is the responsibility of each CPA licensee or permit holder to be knowledgeable of each state board's current laws and rules in the state(s) in which the licensee intends to practice via mobility.
Click Reciprocal Licensure and/or Firm Registration in the menu bar at the top of this page for additional information or if these practice privilege requirements do not apply to you or your firm.
Last update July 1, 2026 |
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