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 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.
Individual Practice Privilege An individual whose principal place of business is not in Ohio shall have all of the privileges of a holder of a CPA certificate and an Ohio permit without the need to obtain a CPA certificate and an Ohio permit if all of the following apply: - Applicant must hold a valid unrevoked license to practice as a CPA in another jurisdiction;
- The individual holds a valid foreign certificate;
- The individual has obtained a baccalaureate or higher degree;
- The individual has completed an educational program with an accounting concentration; and
- The individual has passed all four parts of the Uniform Certified Public Accountant Examination.
Temporary Practice Nothing contained in sections Ohio Rev. Code § 4701.01 and Ohio Rev. Code § 4701.19, inclusive, shall prohibit a certified public accountant or a registered public accountant of another state, or any accountant who holds a certificate, degree, or license in a foreign country, constituting a recognized qualification for the practice of public accounting in such country, from temporarily practicing in Ohio on professional business incident to his regular practice outside the state; provided, that such temporary practice is conducted in conformity with the regulations and rules of professional conduct promulgated by the Accountancy Board of Ohio.
Firm Practice Privilege/Firm Registration Requirement - Performance of services by an eligible individual will not require a firm permit from Ohio, so long as the firm is actively licensed in good standing in the firm’s home jurisdiction.
- Firms utilizing practice privilege in Ohio must meet the Ohio firm ownership requirements in Ohio Rev. Code § 4701.04, which includes provisions for non-CPA owners of firms to meet continuing professional education requirements and requires non-CPA owners adherence to the AICPA Code of Conduct, among other requirements detailed in Ohio Rev. Code § 4701.04.
- Firms utilizing practice privilege in Ohio must also meet Ohio peer review requirements in Ohio Rev. Code § 4701.04, unless an exception applies.
If a firm establishes an office in Ohio, they will be required to register with the Accountancy Board of Ohio.
Consent To Jurisdiction - Any individual exercising the privilege in Ohio hereby consents and is subject, as a condition of the grant of the privilege, to all of the following:
- The personal and subject matter jurisdiction of the Accountancy Board of Ohio;
- All practice and disciplinary provisions of Ohio’s accountancy statute and the accountancy board's rules;
- The appointment of the board that issued the individual's foreign certificate as the individual's agent upon whom process may be served in any action or proceeding by the Accountancy Board of Ohio against the individual.
- The holder of a CPA certificate and an Ohio permit who offers or renders attest services or uses the holder's CPA title in another state shall be subject to disciplinary action in Ohio for an act committed in the other state for which the holder of a foreign certificate issued by the other state would be subject to discipline in the other state.
- The holder of a foreign certificate who offers or renders attest services or uses a CPA title or designation in this state pursuant to the privilege afforded by Ohio shall be subject to disciplinary action in this state for any act that would subject the holder of a CPA certificate and an Ohio permit to disciplinary action in this state.
Peer Review Requirement Must meet Ohio Peer Review Requirements in Ohio Rev. Code § 4701.04 unless an exemption applies. Peer Review Rules provide further detailed regulations and can be found in the Ohio Admin. Code § 4701-13.
Additional Requirements N/A
Restrictions N/A
Definitions - "Attest report" in Ohio means an opinion report, review report, compilation report, examination report, agreed-upon procedures report, or any similar report prepared in accordance with standards established by the American institute of certified public accountants with respect to a financial statement or other financial information.
- "Compilation report" in Ohio means any compilation report on a financial statement that is issued with respect to financial information of a nonpublic entity in accordance with statements on standards for accounting and review services as promulgated by the American institute of certified public accountants.
- "Practice of public accounting" in Ohio means performing or offering to perform any engagement that will result in the issuance of an attest report and, with respect to a person who holds a CPA certificate, PA registration, foreign certificate, or firm registration, any other services involving the use of accounting or auditing skills as established by rules adopted by the Accountancy Board of Ohio.
Statute and/or Regulation Reference Ohio Revised Code Section 4701.04
Ohio Revised Code Section 4701.14(I)
Ohio Revised Code Section 4701.15
Ohio Administrative Code Section 4701-13.
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 practice privilege requirements do not apply to you or your firm. |
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