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.
Effective January 1, 2026:
Individual Practice Privilege (See ORS 673.153) - A holder of a license with a principal place of business in another state may practice public accountancy in Oregon if:
- The holder has an active CPA license;
- The requirements to obtain the license in the other state are substantially equivalent to the requirements in Oregon; and
- The holder is in good standing with the professional licensing board of the issuing state.
- A holder authorized under ORS 673.153(1) meets Oregon’s requirements to practice public accountancy and has all the rights and privileges of a person who holds a CPA license issued by the Oregon Board of Accountancy and is not required to obtain a CPA license in Oregon.
- The Oregon Board of Accountancy may not require, as a condition for practicing public accountancy under ORS 673.153, an authorized holder to:
- Provide notice that the holder practices or intends to practice public accountancy in Oregon;
- Pay an annual fee for the authorization; or
- Provide any other submission.
- “Substantially equivalent” in Oregon means a license an individual holds from another state, and the other state requires the individual, as a condition of licensure as a CPA, to achieve a passing grade on the Uniform CPA Exam and:
- Complete at least one hundred fifty (150) semester hours of college education, obtain a baccalaureate or higher degree conferred by a college or university, and possess at least one (1) year of experience verified by a license holder in providing any type of service involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax or related consulting skills, obtained through public practice or government, industry or academic work;
- Obtain a baccalaureate degree and possess at least two (2) years or more of experience verified by a license holder in providing any type of service involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax or related consulting skills, obtained through public practice or government, industry or academic work;
- Obtain a master’s degree and possess at least one (1) year or more of experience verified by a license holder in providing any type of service involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax or related consulting skills, obtained through public practice or government, industry or academic work; or
- Meet requirements otherwise prescribed by the Oregon Board of Accountancy; or
- If the other state does not require an individual to have the qualifications specified in the paragraph above as a condition of licensure as a CPA, the individual nonetheless has the qualifications specified above.
Consent to Jurisdiction for Individual Mobility - An authorized holder practicing public accountancy under ORS 673.153 is deemed to:
- Consent to the personal and subject matter jurisdiction of the Oregon Board of Accountancy;
- Agree to comply with the requirements of the Oregon Accountancy Act and any rules adopted thereunder;
- If the license under which the holder is authorized to practice public accountancy under practice privilege is no longer valid, agree to immediately cease offering or rendering professional services in Oregon individually or on behalf of a business firm; and
- Agree to the appointment of the other state’s licensing authority as the agent of the holder, upon whom process may be served in any action or proceeding by the Oregon Board of Accountancy against the holder.
Firm Practice Privilege/Firm Registration Requirement (See ORS 673.160) - Business organizations of CPAs or public accountants shall register with the Oregon Board of Accountancy if the business organization:
- Does not have an office in Oregon and performs attestation services listed below for a client having an office in Oregon:
- Any audit or other engagement for which performance standards are included in the Statements on Auditing Standards (SAS), or other internationally recognized auditing standards;
- Any examination of prospective financial information for which performance standards are included in the Statements on Standards for Attestation Engagements (SSAE);
- Any engagement for which performance standards are included in the Auditing Standards of the Public Company Accounting Oversight Board (PCAOB).
- Notwithstanding ORS 673.160(1):
- A business organization of CPAs that does not have an office in Oregon may perform attestation services described in ORS 673.010(1)(b) or (d) or compilation services for a client in Oregon and may use the terms “certified public accountants” or “certified public accounting firm,” abbreviations of those terms, or any similar title, designation, words, or letters without obtaining a registration issued by the Oregon Board of Accountancy if the business organization:
- Has the qualifications described in the Firm Ownership requirements of ORS 673.160(5); and
- Performs the services through a person authorized to practice public accountancy in Oregon under ORS 673.153.
- Attestation services described in ORS 673.010(1)(b) or (d) are:
- Any review of a financial statement for which performance standards are included in the Statements on Standards for Accounting and Review Services (SSARS);
- Any examination, review or agreed upon procedures engagement other than an examination for which performance standards are included in the SSAE;
- A business organization of CPAs that is not a business organization described in ORS 673.160(1) or ORS 673.160(3)(a) may perform professional services in Oregon, other than attestation or compilation services, using the terms “certified public accountants” or “certified public accounting firm” or abbreviations of those terms without registering with the Oregon Board of Accountancy if the business organization:
- Performs the professional services through a person authorized to practice public accountancy in Oregon under ORS 673.153; and
- May lawfully perform the professional services in the state where the principal place of business of the person authorized to practice public accountancy in Oregon under ORS 673.153 is located.
- Registrations shall be issued and renewed for periods of not more than two (2) years. Applications for registration shall be made in a form prescribed by the Oregon Board of Accountancy by rule. Applications for renewal shall be made between the dates prescribed by the Oregon Board of Accountancy by rule.
- The following requirements must be satisfied before a registration may be issued or renewed under ORS 673.160:
- Notwithstanding any other provision of law, a simple majority of the ownership of the business organization, in terms of financial interests and voting rights of all partners, officers, shareholders, members or managers, must be licensed in any state, and the partners, officers, shareholders, members or managers of the business organization whose principal place of business is in Oregon and who perform public accountancy services in Oregon, must be Oregon licensees. If a majority of the ownership of the business organization is held by Public Accountants licensed under ORS 673.100, the business organization may not use the name “CPA Firm” or any similar name indicating that a majority of the ownership of the firm holds CPA licenses issued under ORS 673.045.
- A business organization registered under ORS 673.160(1) that does not meet the ownership requirement specified in ORS 673.160(5)(a)(A) above may request an extension of time to comply with the ownership requirement in accordance with the process for granting an extension for compliance that the Oregon Board of Accountancy shall adopt by rule.
- In the case of a business organization that includes owners who are not Oregon licensees, an Oregon licensee shall be responsible for the management and proper registration of the business organization.
- In the case of a business organization required to register under ORS 673.160(1), a person who is authorized to practice public accountancy in Oregon under ORS 673.153 is responsible for the management and proper registration of the business organization.
- All owners of the business organization who are not licensed must be active individual participants in the business organization or affiliated entities or have an employee stock ownership plan as described by the Oregon Board of Accountancy by rule.
- Any person who is responsible for supervising attestation or compilation services, and who signs or authorizes someone to sign the accountant’s report on behalf of the business organization in Oregon, must be licensed and meet the competency requirements established in the professional standards adopted by the Oregon Board of Accountancy.
Note: As per ORS 673.320(12), notwithstanding ORS 673.320(11), a person or business organization holding a license granted in another state that entitles the holder to engage in the practice of public accountancy as a CPA in the other state may prepare, advise or assist in the preparation of tax returns without obtaining a license or registration under the Oregon Accountancy Act and may use the title or designation "certified public accountant" or the abbreviation “CPA” in connection with tax services described in this subsection as long as the person or business organization does not have an office in Oregon.
Consent to Jurisdiction for Firm Mobility (See ORS 673.153(4))
- A business organization that employs a holder authorized to practice public accountancy under practice privilege is deemed to:
- Consent to the personal and subject matter jurisdiction of the Oregon Board of Accountancy;
- Agree to comply with the requirements of the Oregon Accountancy Act and any rules adopted thereunder;
- If the license under which the holder is authorized to practice public accountancy under practice privilege is no longer valid, agree to require the following persons to immediately cease offering or rendering professional services in Oregon:
- The holder; and
- Any other person who is employed by the business organization and who is offering or rendering professional services in Oregon pursuant to the holder being authorized to practice public accountancy under practice privilege; and
- Agree to the appointment of the licensing authority of the state issuing the license that is the basis of the holder’s authorization to practice public accountancy under practice privilege as the agent of the business organization, upon whom process may be served in any action or proceeding by the Oregon Board of Accountancy against the business organization that employs the holder during the time the holder is practicing public accountancy in Oregon.
- For purposes of this subsection, a person practicing as a sole proprietor is a business organization.
Peer Review Requirement (See ORS 673.455, ORS 673.160(9)) and OAR 801-050) - Every firm that performs attest or compilation services as defined by OAR 801-005-0010(4) and (14) in Oregon or for Oregon clients, is required to participate in an approved peer review program as a condition of registration and for each renewal.
- It is the responsibility of the firm to anticipate its needs for review services in sufficient time to enable the reviewer to complete the review by the assigned review date.
- With respect to firms that perform attest or compilation services in more than one (1) state, the Oregon Board of Accountancy may accept a peer review based solely on work conducted outside this state if the peer review is performed in accordance with the minimum standards for performing and reporting on peer reviews described in OAR 801-050-0080.
- Additional information on Peer Review is available here.
- Firms that do not have a physical location in Oregon, but nevertheless perform attestation services in Oregon, are required to participate in a peer review program that is performed in accordance with the minimum standards for performing and reporting on peer reviews described in OAR 801-050-0080, and may be required to demonstrate that the out-of-state office(s) through which the services are being provided follows the same quality control policies and procedures established by the firm that has been subjected to peer review in the other state.
- Firms that do not perform attest or compilation services are not required to participate in a peer review program, and shall notify the Oregon Board of Accountancy of such exemption on the initial firm registration application and on each firm renewal application.
- Firms that prepare financial statements which do not require reports under Statements on Standards for Accounting and Review Services and that perform no other attest or compilation services, are not required to participate in a peer review program;
- However, such engagements conducted by a firm that is otherwise required to participate in a peer review program shall be included in the selection of engagements subject to peer review.
Additional Requirements (See ORS 673.153(5)) - A holder authorized to practice public accountancy under practice privilege may not perform the following professional services for a business organization that has its home office in Oregon unless the business organization is registered under ORS 673.160:
- Financial statement audits or other engagements to be performed in accordance with the SAS;
- Examinations of prospective financial information to be performed in accordance with the SSAE; and
- Engagements to be performed in accordance with the auditing standards of the PCAOB.
Restrictions N/A
Definitions (See ORS 673.010)
- “Attestation services” in Oregon means the following professional services required to be performed under rules adopted by the Oregon Board of Accountancy:
- Any audit or other engagement for which performance standards are included in the Statements on Auditing Standards (SAS), or other internationally recognized auditing standards;
- Any review of a financial statement for which performance standards are included in the Statements on Standards for Accounting and Review Services (SSARS);
- Any examination of prospective financial information for which performance standards are included in the Statements on Standards for Attestation Engagements (SSAE);
- Any examination, review or agreed upon procedures engagement other than an examination for which performance standards are included in the SSAE; and
- Any engagement for which performance standards are included in the Auditing Standards of the Public Company Accounting Oversight Board (PCAOB).
- “Business organization” in Oregon means any form of business organization authorized by law, including but not limited to a proprietorship, partnership, corporation, limited liability company, limited liability partnership, or professional corporation.
- “Compilation services” in Oregon means professional services required to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS) under rules adopted by the Oregon Board of Accountancy in which the person performing the services presents a financial statement that:
- Is based on the representation of the owner or management of the company for which the statement is presented; and
- Does not include assurances by the person that the representations in the financial statement conform to generally accepted accounting principles.
- “Principal place of business” in Oregon means the location of the principal office where a person practices public accounting or as otherwise further defined by the Oregon Board of Accountancy by rule.
- “Professional” in Oregon means arising out of or related to the specialized knowledge or skills associated with CPAs and public accountants, including but not limited to attestation, compilation, audit, management advisory, financial advisory, tax or consulting services or issuance of reports on financial statements, or as further defined by the Oregon Board of Accountancy.
- “Report” when used with reference to attestation or compilation services, in Oregon means an opinion or other form of written language that states or implies assurance as to the reliability of the attested information or the compiled financial statements and that includes or is accompanied by a statement or implication that the person issuing the report has special knowledge or competence in public accountancy. 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 issuer is a public accountancy professional or organization or may arise from the language of the report itself. See ORS 673.010(18)(a) for what a report includes and does not include.
Statute and/or Regulation References ORS 673.010
ORS 673.153
ORS 673.160
ORS 673.320
ORS 673.455
Two (2)-Tier 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 their 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 June 22, 2026 |
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