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 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, Arkansas, Connecticut, Delaware, Idaho, Kansas, Kentucky, Louisiana, Mississippi, Nebraska, New Hampshire, New Jersey, Pennsylvania, Rhode Island, South Dakota, Texas, Vermont, West Virginia and Wisconsin have adopted the UAA Safe Harbor Language for Mobility.
Effective July 1, 2026:
Individual Practice Privilege (See Miss. Code § 73-33-17; § 73-33-5(2-4); and Miss. Code R. § 30-1-2.2.1(2)) - An individual whose principal place of business is not in Mississippi, who holds a valid license as a CPA from any state, shall have all the privileges of Mississippi CPAs without the need to obtain a Mississippi license if they have met the following requirements:
- Passed all sections of the Uniform CPA Examination; and who has
- Completed the following education and experience requirements:
- One (1) year of experience for licensees who have completed a postgraduate degree including an accounting concentration or equivalent at a college or university;
- One (1) year of experience for licensees who have completed a baccalaureate degree with additional semester credit hours for a total of one hundred fifty (150) or more semester hours, including an accounting concentration or equivalent at a college or university; or
- Two (2) years of experience for licensees who have completed a baccalaureate degree including an accounting concentration at a college or university.
- The experience shall include providing any type of service or advice representing the skills needed at the time of initial licensure to serve the public, including accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.
- The experience shall be verified by a licensee and must meet the requirements defined by Mississippi rule.
- The experience may be obtained through employment in government, industry, academia, or public practice.
- An individual whose principal place of business is not in Mississippi; who on or before December 31, 2025, held a valid license as a CPA from any state; who has passed all sections of the Uniform CPA Examination; and who on or before December 31, 2025, had practice privileges in Mississippi, shall continue to have practice privileges in Mississippi and shall have all the privileges of Mississippi CPAs without the need to obtain a Mississippi license.
- Notwithstanding any other provision of law, an individual who offers or renders professional services, whether in person, or by mail, telephone, or electronic means, under this section shall be granted practice privileges in Mississippi, and may use the title "CPA" or "Certified Public Accountant," and no notice, fee, or other submission shall be provided by any such individual.
Firm Practice Privilege/Firm Registration Requirement (See Miss. Code § 73-33-1(3) and § 73-33-17(4)) - The following shall hold a permit issued under this section:
- Any firm that does not have an office in Mississippi but performs the following services for a client having its home office in Mississippi:
- Any financial statement audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);
- Any examination of prospective financial information to be performed in accordance with Statements on Standards for Attestation Engagements (SSAE); or
- Any engagement to be performed in accordance with Public Company Accounting Oversight Board (PCAOB) Auditing Standards.
- An out-of-state firm may perform a review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS) or a compilation for a client having its home office in Mississippi and may use the title "CPA" or "CPA firm" without a firm permit issued by the Mississippi State Board of Public Accountancy only if the firm:
- Meets the following qualifications:
- The firm is wholly owner by natural persons and not owned in whole or in part by business entities; and
- A simple majority of the ownership of the firm in terms of financial interests and/or voting rights hold CPA licenses in any state, however, the individuals whose principal place of business is in Mississippi and who perform professional services in Mississippi shall hold a Mississippi CPA license, and that individuals who qualify for practice privileges who perform services for which a firm permit is required shall not be required to obtain a certificate;
- Complies with Mississippi's peer review requirements; and
- Performs services through an individual with practice privileges.
- An out-of-state firm that is not subject to the requirements above may perform other professional services within the practice of public accountancy while using the title "CPA" or "CPA firm" in Mississippi without a firm permit issued under this section only if such firm:
- Performs such services through an individual with practice privileges; and
- Can lawfully perform such services in the state where the individuals with practice privileges have their principal place of business.
Consent to Jurisdiction (See Miss. Code § 73-33-17(3)) - Any individual licensee of another state exercising practice privileges in Mississippi and the CPA firm which employs that licensee hereby simultaneously consent, as a condition to the grant of the privilege:
- To the personal and subject matter jurisdiction and disciplinary authority of the Mississippi State Board of Public Accountancy;
- To comply with the provisions of the Mississippi Accountancy Law 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 Mississippi 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 this board against the licensee.
Peer Review Requirement (See Miss. Code R. § 30-1-3.1.1 through 3.1.6(a) and § 30-1-5) - Compliance with peer review requirements applies to firms with offices located outside of Mississippi where such offices perform services described in Miss. Code § 73-33-17(4) for Mississippi clients. Each office of a firm with no Mississippi office that performs the following services described in Miss. Code § 73-33-17(4) must be registered with the Mississippi State Board of Public Accountancy with a firm permit:
- Any financial statement audit or other engagement to be performed in accordance with SAS;
- Any examination of prospective financial information to be performed in accordance with SSAE; or
- Any engagement to be performed in accordance with PCAOB Auditing Standards.
- Each ongoing practice unit shall complete a peer review once every three (3) years in order to register with the Mississippi State Board of Public Accountancy, or earlier as may be required by the sponsoring organization. It is the responsibility of the firm to anticipate its needs for peer review services in sufficient time to enable the reviewer to complete the peer review by the assigned review due date.
- Each new practice unit shall enroll in the program of an approved sponsoring organization within one (1) year from its initial permitting date or the performance of accounting and/or auditing services that require a review. The practice unit shall adopt the review date assigned by the sponsoring organization and must notify the Mississippi State Board of Public Accountancy of the date within thirty (30) days of its assignment.
- Every practice after completion of a peer review shall file with the Mississippi State Board of Public Accountancy within thirty (30) days of receipt from the sponsoring organization:
- A copy of the peer review report and the final letter of acceptance from the sponsoring organization, if such report is pass; or
- A copy of the report, letter of response, the signed agreement to the conditional letter of acceptance, and final letter of acceptance when corrective actions are complete if the report is pass with deficiencies or fail.
- Approved sponsoring programs include the AICPA, along with its peer review program and standards, and any Administering Entity of the AICPA Peer Review Program. For an organization not specifically identified as approved to receive approval for its peer review program and standards, the organization must submit satisfactory evidence to the Mississippi State Board of Public Accountancy including but not limited to the standards, procedures, guidelines, oversight process, training materials, and related documents used to administer, perform, and accept peer reviews. The Mississippi State Board of Public Accountancy has the authority to request any other documents/information from an organization about its peer review program in determining whether to grant approval.
- Effective November 2020, the description of engagements subject to peer review changed and currently do not include preparation of financial statements by a CPA firm on which no report is required, such as engagements defined in the AICPA SSARS Number 21, Section 70.
Additional Requirements N/A
Restrictions (See Miss. Code § 73-33-17(4)) - An individual exercising practice privileges in Mississippi for any entity with its home office in Mississippi may only do so through a firm which has obtained a permit issued under Miss. Code § 73-33-1(3) in order to perform the following services:
- Any financial statement audit or other engagement to be performed in accordance with SAS;
- Any examination of prospective financial information to be performed in accordance with SSAE; or
- Any engagement to be performed in accordance with the auditing standards of the PCAOB.
Definitions Miss. Code § 73-33-2: - "Attest" means providing the following financial services:
- Any audit or other engagement to be performed in accordance with SAS;
- Any review of a financial statement to be performed in accordance with SSARS;
- Any examination of prospective financial information to be performed in accordance with SSAE;
- any engagement to be performed in accordance with the Auditing Standards of the PCAOB; and
- any examination, review, or agreed upon procedures engagement to be performed in accordance with SSAE, other than an examination described in bullet three (3) above.
- "Compilation" means a service to be performed in accordance with SSARS that is presenting, in the form of financial statements, information that is the representation of management (owners) without undertaking to express any assurance on the statements.
- "Practice of, or practicing, CPA public accounting or CPA public accountancy" means the performance, the offering to perform, or maintaining an office by a person(s), or firm holding itself out to the public as CPA(s) or CPA firm, for a client or potential client, or CPA(s) or CPA firm performing one (1) or more kinds of services involving the use of accounting or auditing skills, including, but not limited to, the issuance of reports on financial statements, or of one (1) or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters.
- "Firm permit to practice public accounting" means a permit issued by the Mississippi State Board of Public Accountancy permitting a CPA firm to practice CPA public accounting, and "permit holder" means a CPA firm holding such permit.
- “Substantial equivalency" means a determination by the Mississippi State Board of Public Accountancy or its designee that another jurisdiction's licensure requirements are comparable to or exceed those of Mississippi, or that an individual who holds a valid license as a CPA has education, exam, and experience qualifications that are comparable to or exceed those of Mississippi. In ascertaining substantial equivalency, the Mississippi State Board of Public Accountancy shall take into account the qualifications without regard to the sequence in which experience, education, or exam qualifications were attained.
- "Principal place of business" means the office location designated by the licensee for purposes of substantial equivalency and reciprocity.
- "Home office" is the location specified by the client as the address to which a service described in Miss. Code § 73-33-17(4) is directed.
Miss. Code R. § 30-1-10: - "Audit" means an examination of financial statements of a person or entity by a licensee or firm conducted in accordance with generally accepted auditing standards, to determine whether in the CPA’s or CPA firm’s opinion, the statements conform with generally accepted accounting principles or, if applicable, with another comprehensive basis of accounting. Also, it includes any procedure undertaken to verify or test the reasonableness of financial information with a view to expressing an opinion or commenting on the fairness of such presentation.
- "Certified public accountant firm" or "CPA firm" means a partnership, limited liability partnership, professional corporation, professional association, joint venture, sole proprietor acting as a practice unit, or other business organization or office thereof allowable under state law, maintained for the purpose of performing or offering to perform public accounting. Each owner and/or the resident manager of each practice unit (office) in Mississippi must be a natural person who holds a current license to practice public accountancy in Mississippi. A professional corporation of licensed CPAs of Mississippi in good standing may be an owner of a CPA firm. A sole proprietor acting as a practice unit means a sole proprietor CPA who maintains an office full-time with professional accounting staff and holds themself out for the practice of accounting as a CPA.
- "Compilation of financial statements" means presenting in the form of a financial statement(s) information that is the representation of any other person without the CPA's or CPA firm's undertaking to express any assurance on the statement(s).
- "Examination of prospective financial information" means an evaluation by a CPA or CPA firm of a forecast or projection, the support underlying the assumptions in the forecast or projection, whether the presentation of the forecast of projection is in conformity with professional presentation guidelines, or whether the assumptions in the forecast or projection provide a reasonable basis for the forecast or projection.
- "Financial statement" meant statements and footnotes related thereto that purport to show actual or anticipated financial position which relates to a point in time, or results of operations, or cash flow which relate to a period of time, on the basis of generally accepted accounting principles or other comprehensive basis of accounting. The term includes specific elements, accounts, or items of such statements, but does not include incidental financial data included in management advisory services reports to support recommendations to a client, nor does it include tax returns and supporting schedules. The method of preparation (for example, manual or computer preparation) is not relevant to the definition of a financial statement.
- "Peer review" means a study, appraisal, or review of one (1) or more aspects of the professional accounting and/or auditing work of a firm in the practice of public accounting, by a person or persons who hold CPA license(s) and who are not affiliated with firm being reviewed.
- “Practice unit” means a CPA firm required to be registered with a firm permit for the purpose of the practice of public accountancy, a sole proprietor not registered as a firm, and licensees aggregated by the Mississippi State Board of Public Accountancy into a practice unit.
- "Professional services" means any services performed or offered by a licensee or firm for a client in the course of the practice of public accountancy.
- "Report" when used with reference to attest services means an opinion, report, or other form of language which expresses or denies assurance as to the reliability of any financial statements or assertion. The term “report” also includes any statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing and that the service reported upon was performed under standards for such services.
- "Review of financial statements" means performance of inquiries and analytical procedures that permit a CPA or CPA firm to determine whether there is a reasonable basis for expressing limited assurance that there are no material
modifications that should be made to financial statements in order for them to be in conformity with generally accepted accounting principles or, if applicable, with another comprehensive basis of accounting.
Statute and/or Regulation References Miss. Code § 73-33-1; § 73-33-2; § 73-33-12; § 73-33-17; and Miss. Code R. § 30-1-3; § 30-1-5; and § 30-1-10
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 they are permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of 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 August 7, 2026 |
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