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, Texas, and Pennsylvania have adopted the UAA Safe Harbor Language for Mobility.
As of May 24, 2025:
Individual Practice Privilege - An individual whose principal place of business is not in this state shall be presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges of licensees of this state without the need to obtain a license if the person:
- holds a valid certificate, license, or permit to practice as a certified public accountant that was issued in another state and is in good standing to practice as a certified public accountant in that state;
- has a bachelor's degree or higher from an accredited post-secondary school with an accounting concentration or equivalent as determined by the board by rule; and
- has passed the Uniform CPA Examination.
- Notwithstanding any contrary provision of this chapter, an individual who offers or renders professional services, whether in person, by mail, telephone, or electronic means, under Minnesota Practice Privileges shall be granted practice privileges in Minnesota; is subject to the consent to jurisdiction requirements; and is not required to provide any notice or other submission.
Firm Practice Privilege/Firm Registration Requirement - An individual who has been granted practice privileges under this section who performs, for any entity with its headquarters in this state, may only do so through a firm which has obtained a permit under statute section Minn. Stat. § 326A.05, attest services such as:
- an audit or other engagement performed in accordance with the Statements on Auditing Standards (SAS);
- an examination of prospective financial information performed in accordance with the Statements on Standards for Attestation Engagements (SSAE); or
- an engagement performed in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB)
- A firm possessing a valid permit from another state which does not have an office in Minnesota may perform the following services:
- an audit or other engagement performed in accordance with the Generally Accepted Government Auditing Standards (GAGAS);
- an engagement performed in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB);
- a "Compilation" meaning the provision of a service performed in accordance with Statements on Standards for Accounting and Review Services (SSARS) that presents in the form of financial statements information that is the representation of management or owners without undertaking to express any assurance on the statements.
for a client having its headquarters in Minnesota and may use the title "CPA" or "CPA firm" without a permit issued under this section only if: - it has a simple majority of the ownership of the firm, in terms of financial interests and voting rights of all partners, officers, shareholders, members, or managers, must belong to holders of certificates who are licensed in some state, and the partners, officers, shareholders, members, or managers, whose principal place of business is in this state, and who perform professional services in this state, must hold valid certificates issued under Minn. Stat. § 326A.04 or the corresponding provision of prior law. Although firms may include nonlicensee owners, the firm and its ownership must comply with rules adopted by the board. The firm shall register all nonlicensee owners with the state board as set forth by rule. An individual who has been granted practice privileges under Minn. Stat. § 326A.14 and who performs services for which a firm permit is required under section Minn. Stat. § 326A.14, subdivision 1, paragraph (d), is not required to obtain a certificate from the board under Minn. Stat. § 326A.04;
- as a condition to the renewal of the firm's permit issued by the other state, that state requires a peer review which contains the requirements equivalent to the peer review requirements listed below; and
- it performs the services through an individual who has been granted practice privileges under Minn. Stat. § 326A.14.
- A firm possessing a valid permit from another state that does not have an office in Minnesota and which is not subject to the firm permit requirements of Minn. Stat. § 326A.05 paragraph (a), clause (4), or the practice privilege requirements for services performed in Minn. Stat. § 326A.05(b), may perform other professional services while using the title "CPA" or "CPA firm" in this state without a permit issued under this section only if the firm:
- has a simple majority of the ownership of the firm, in terms of financial interests and voting rights of all partners, officers, shareholders, members, or managers, must belong to holders of certificates who are licensed in some state, and the partners, officers, shareholders, members, or managers, whose principal place of business is in this state, and who perform professional services in this state, must hold valid certificates issued under Minn. Stat. § 326A.04 or the corresponding provision of prior law. Although firms may include nonlicensee owners, the firm and its ownership must comply with rules adopted by the board. The firm shall register all nonlicensee owners with the state board as set forth by rule. An individual who has been granted practice privileges under Minn. Stat. § 326A.14 and who performs services for which a firm permit is required under Minn. Stat. § 326A.14, subdivision 1, paragraph (d), is not required to obtain a certificate from the board under Minn. Stat. § 326A.04;
- performs the services through an individual who has been granted practice privileges under Minn. Stat. § 326A.14; and
- can lawfully perform the services in the state where the individuals with practice privileges have their principal place of business.
Consent to Jurisdiction - An individual licensee of another state exercising the privilege afforded in Minnesota and the firm which employs that licensee are deemed to have consented, as a condition of the grant of this privilege:
- to the personal and subject matter jurisdiction and disciplinary authority of the Minnesota board;
- to comply with the Minnesota Accountancy Statute and the Minnesota board's rules;
- to the appointment of the state board that issued the license as the licensee's agent upon whom process may be served in any action or proceeding by the Minnesota board against the licensee; and
- to cease offering or rendering professional services in Minnesota individually and on behalf of a firm in the event the license issued by the state of the individual's principal place of business is no longer valid or in good standing.
- A licensee of Minnesota offering or rendering services or using the CPA title in another state is subject to the same disciplinary action in this state for which the licensee would be subject to discipline for an act committed in the other state. The board shall investigate any complaint made by the board of accountancy of another state.
Peer Review Requirement Firms must undergo, no more frequently than once every three (3) years, peer reviews conducted in a manner specified by the Minnesota board. The review must include a verification that individuals in the firm who are responsible for supervising attest and compilation services and who sign or authorize someone to sign the accountant's report on the financial statements on behalf of the firm meet the competency requirements set out in the professional standards for such services. Peer review processes should be operated and documents maintained in a manner designed to preserve confidentiality, and that neither the board nor any third party, other than the oversight body, has access to documents furnished or generated in the course of the review.
Additional Requirements N/A
Restrictions An individual who has been granted practice privileges under this section who performs attest services as defined in Minn. Stat. § 326A.01 subdivision 2, clause (1), (4), or (5) which include: - an audit or other engagement performed in accordance with the Statements on Auditing Standards (SAS);
- an examination of prospective financial information performed in accordance with the Statements on Standards for Attestation Engagements (SSAE); or
- an engagement performed in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB)
for any entity with its headquarters in this state, may only do so through a firm which has obtained a permit under Minn. Stat. § 326A.05.
Definitions - "Attest" in Minnesota means providing any of the following services:
- an audit or other engagement performed in accordance with the Statements on Auditing Standards (SAS);
- an audit or other engagement performed in accordance with the Generally Accepted Government Auditing Standards (GAGAS);
- a review of a financial statement performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);
- an examination of prospective financial information performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);
- an engagement performed in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB); and
- an examination, review, or agreed-upon procedures engagement performed in accordance with SSAE, other than an examination described under fourth bullet point.
- "Compilation" in Minnesota means the provision of a service performed in accordance with Statements on Standards for Accounting and Review Services (SSARS) that presents in the form of financial statements information that is the representation of management or owners without undertaking to express any assurance on the statements.
- "Principal place of business" in Minnesota means the office location designated by the licensee for purposes of substantial equivalency and reciprocity.
Statute and/or Regulation Reference Minn. Stat. § 326A.14 Minn. Stat. § 326A.05 Minn. R. 1105.4800
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. |
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