Mobility is a practice privilege that generally permits a licensed CPA in good standing to practice in a state from outside of his or her 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.
As of February 11, 2026:
Individual Practice Privilege - An individual whose principal place of business is not in New Jersey shall have all the privileges of licensed certified public accountants of New Jersey without the need to obtain a license under N.J. Stat. Ann. § 45:2B-42 et seq. or to notify the New Jersey State board of Accountancy or pay any fee if that individual:
- In accordance with the provisions of practice privileges and notwithstanding any other provision of law, an individual who offers or renders professional services, whether in person or by mail, telephone, or electronic means, shall be granted practice privileges in New Jersey and no notice or other submission shall be required of that individual. Such individual shall be subject to the requirements listed above.
- An individual who has been granted the practice privilege or who has a license issued pursuant to N.J. Stat. Ann. § 45:2B-51(10), who performs any attest service may only do so through a firm which meets the requirements of N.J. Stat. Ann. § 45:2B-54(13)(a)(1)(c) , or that is registered pursuant to N.J. Stat. Ann. § 45:2B-42 et seq.
- Any individual who holds a valid license issued by any other state prior to the effective date of N.J. Stat. Ann. § 45:2B-42 et seq. (pending before the Legislature as this bill) and, as of that date, has practice privileges in New Jersey pursuant to this section, shall continue to have all the privileges of licensed certified public accountants of New Jersey without the need to obtain a license pursuant to N.J. Stat. Ann. § 45:2B-49 or to notify the New Jersey State board of Accountancy or pay any fee.
Firm Practice Privilege/Firm Registration Requirement
Consent to Jurisdiction - An individual licensee of another state exercising the privilege afforded by this section and the firm that employs that licensee hereby simultaneously consent, as a condition of exercising that privilege:
- To the personal and subject matter jurisdiction and disciplinary authority of the New Jersey State board of Accountancy;
- To comply with N.J. Stat. Ann. § 45:2B-42 et seq. and the regulations promulgated pursuant to that act;
- 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 New Jersey individually and on behalf of a firm; and
- To the appointment of the state board or other authority that issued the individual's license as the individual's agent upon which process may be served in any action or proceeding by New Jersey State Board of Accountancy against the licensee.
- A licensee of New Jersey offering or rendering services or using a title provided in N.J. Stat. Ann. § 45:2B-62(21) in another state shall be subject to disciplinary action in New Jersey for an action committed in another state for which the licensee would be subject to discipline for an act committed in that state. The New Jersey State board of Accountancy shall investigate any complaint made by the board of accountancy or other licensing authority of another state.
Peer Review Requirement N/A
Additional Requirements N/A Restrictions N.J. Stat. Ann. § 45:2B-50.1(6)
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, review, or agreed upon procedures of engagement 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 Public Company Accounting Oversight Board (PCAOB).
- The statements on standards specified herein shall be adopted by regulation by the New Jersey State Board of Accountancy and shall be in accordance with standards developed for general application by recognized national accountancy organizations such as the American Institute of Certified Public Accountants and the PCAOB.
- "Compilation" means providing a service, to be performed in accordance with Statements on Standards for Accounting and Review Services (SSARS), by presenting, 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" means the office location designated by a licensee for purposes of mobility practice privileges and reciprocity.
Statute and/or Regulation References N.J. Stat. Ann. § 45:2B-50.1 (current bill) N.J. Stat. Ann. § 45:2B-42 et seq. (current bill)
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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