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 June 30, 2025:
Individual Practice Privilege Practice in Pennsylvania by Individuals under Automatic Mobility. - An individual may practice public accounting in this Commonwealth under automatic mobility as provided under PA Statute section 5.4 and this section.
- The following apply to practice in Pennsylvania under automatic mobility:
- An individual whose principal place of business is not located in Pennsylvania and has a valid certificate or right to practice public accounting from another state shall have all the privileges and obligations of a licensee in Pennsylvania without the need to obtain a certificate or license under this act if the individual has:
- obtained a baccalaureate degree and completed a total of at least one hundred and fifty (150) semester credit hours or a higher degree from an accredited college or university and includes credits in accounting, auditing, business law, economics, technology, finance, tax subjects or any other courses approved by the board.
- passed the examination; and
- attained at least one (1) year of experience prior to certification;
- obtained a baccalaureate degree from an accredited college or university that includes credits in accounting, auditing, business law, economics, technology, finance, tax subjects or any other courses approved by the board, even if the credits are not part of the individual's baccalaureate degree;
- passed the CPA examination; and
- attained at least two (2) years of experience prior to certification.
"Automatic mobility” in Pennsylvania means: The ability of a certified public accountant who is actively certified and licensed to practice public accounting in another state, is in good standing and whose principal place of business is outside of this Commonwealth to immediately have practice privileges in this Commonwealth without obtaining a license, giving notice or paying a fee to the board, but is subject to the jurisdiction and discipline authority of the board.
Firm Practice Privilege/Firm Registration Requirement Practice by Firms and Unlicensed Entities under Automatic Mobility. - A firm may practice public accounting in Pennsylvania through an individual who is not a licensee if the individual has the right to practice in Pennsylvania under PA statute section 5.5.
- A qualified unlicensed entity may practice public accounting in this Commonwealth through an individual who:
- As used in this section "qualified unlicensed entity" means a partnership, corporation or other association that:
- is not a licensee;
- does not have an office in this Commonwealth; and may lawfully practice public accounting in another state.
Consent to Jurisdiction for Individual Mobility - The board shall investigate any complaint made by the board of accountancy or other regulatory authority of another state against a licensee.
PA Statute Section 5.3
- The exercise by an individual to practice in Pennsylvania under Mobility constitutes:
- Sufficient contact with Pennsylvania for the exercise of personal jurisdiction by the board and the courts of Pennsylvania over the individual in any action or proceeding arising out of acts or omissions by the individual.
- Consent by the individual to the personal and subject matter jurisdiction and disciplinary authority of the board.
- An agreement by the individual to comply with this act and regulations promulgated by the board under this act.
- Consent by the individual to the appointment of the board or other regulatory authority of the state in which the principal place of business of the individual is located as the agent upon which process may be served in any action or proceeding by the board against the individual.
- An individual who practices public accounting under Mobility in Pennsylvania shall be subject to disciplinary action in Pennsylvania for any act or omission that would subject the holder of a Pennsylvania certificate or license to disciplinary action.
- If the board imposes discipline on an individual exercising the right to practice under this section, the board shall, as soon as practicable, notify the board of accountancy other regulatory authority in each state where the board has learned during the disciplinary process that the individual has been granted a certificate or license to practice public accounting of the imposition of the discipline.
- If the order imposing discipline is appealed or stayed, the board shall send a subsequent notice to each regulatory authority advising of the filing of the appeal or entry of the stay. As an alternative to sending the notices to each regulatory authority, the board may send the notices instead to a multi-state enforcement information network maintained at the time by AICPA or NASBA.
- The board may furnish investigative information and the hearing record relating to the disciplinary proceeding to other regulatory authorities upon request.
- An individual practicing public accounting under Mobility in Pennsylvania may identify that the individual practices with a partnership, corporation or other association and may use the name even if the partnership, corporation or other association is not a licensee.
- An individual practicing under Mobility or a firm or qualified unlicensed entity practicing under PA statute section 5.4 may provide professional services in Pennsylvania in the same manner as a licensee, including without limitation, in person or by mail, telephone or electronic means.
- An individual whose principal place of business is not located in Pennsylvania and who holds a valid active license as a certified public accountant from a state that is valid in this Commonwealth as of the effective date of this clause shall continue to have all of the practice privileges of a licensee in Pennsylvania without the need to obtain a license under PA statute section 4.2 or 5.
- The board shall not require notice or filing or payment of a fee by an individual, firm or qualified unlicensed entity in connection with practicing under PA statute section section 5.4 or this section.
PA Statute Section 5.5
Consent to Jurisdiction for Firm Mobility - The exercise by a firm of the right to practice through such individuals under this subsection constitutes an agreement by the firm:
- to be subject to the jurisdiction and disciplinary authority of the board with respect to acts or omissions of the individuals through whom it practices under this subsection;
- to accept service of process from the board on behalf of the individuals through whom it practices under this subsection; and
- to cooperate in any investigation by the board involving an individual through which the firm has practiced under this subsection even if the individual is no longer an owner of or employed by the firm.
- The exercise by a qualified unlicensed entity of the right to practice in Pennsylvania constitutes:
- sufficient contact with this Commonwealth for the exercise of personal jurisdiction by the board and the courts of this Commonwealth over the qualified unlicensed entity in any action or proceeding arising out of acts or omissions by an individual associated with the qualified unlicensed entity in any capacity;
- consent by the qualified unlicensed entity to the personal and subject matter jurisdiction and disciplinary authority of the board;
- an agreement by the qualified unlicensed entity to comply with the provisions of this act and regulations promulgated by the board; and
- consent by the qualified unlicensed entity to the appointment of the board of accountancy or other regulatory authority of the state in which the principal place of business of the qualified unlicensed entity is located as the agent upon which process may be served in any action or proceeding by the board against the qualified unlicensed entity.
PA Statute Section 5.4
Peer Review Requirement Firms practicing under automatic mobility in Pennsylvania must comply with the peer review requirements in their home state.
Additional Requirement
Restrictions N/A
Definitions - "Attest activity” in Pennsylvania means: The provision of any of the following services together with the issuance of a report expressing or disclaiming an opinion or other assurance on the information:
- an audit or other engagement performed in accordance with Statements on Auditing Standards (SAS};
- a review or compilation of a financial statement performed in accordance with Statements on Standards for Accounting and Review Services (SSARS);
- an engagement performed in accordance with Statements on Standards for Attestation Engagements (SSAE);
- an audit or other engagement performed in accordance with government auditing standards issued by the Comptroller General of the United States; or
- any other engagement performed in accordance with attestation standards established by an organization granted authority by statute or regulation to establish attestation standards, such as the American Institute of Certified Public Accountants (AICPA} or the Public Company Accounting Oversight Board (PCAOB).
- "Automatic mobility” in Pennsylvania means: The ability of a certified public accountant who is actively certified and licensed to practice public accounting in another state, is in good standing and whose principal place of business is outside of this Commonwealth to immediately have practice privileges in this Commonwealth without obtaining a license, giving notice or paying a fee to the board, but is subject to the jurisdiction and discipline authority of the board.
- "Business unit" in Pennsylvania means: A functional group of individuals in a firm or a sole practitioner performing attest activity.
- "Compilation” in Pennsylvania means: 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 the owners without undertaking to express any assurance on the statements.
- "Firm" in Pennsylvania means: A qualified association that is a licensee.
- "Principal place of business" in Pennsylvania means: The location of the principal office where a certified public accountant practices public accounting.
- "Professional services" in Pennsylvania means: Services performed by a certified public accountant, public accountant or firm:
- as part of the practice of public accounting; or
- that would be part of the practice of public accounting except that the individual performing the services does not hold out as a certified public accountant or public accountant.
- "Public accounting” in Pennsylvania means: Offering to perform or performing for a client or potential client:
- Attest activity.
- Other services involving the use of accounting skills, including, but not limited to, management advisory or consulting services, business valuations, financial planning, preparation of tax returns or furnishing of advice on tax matters by a person holding out as a certified public accountant, public accountant or firm.
- "Qualified association" in Pennsylvania means: An association as defined in 15 Pa.C.S. § 102 (relating to definitions) that is incorporated or organized under the laws of the Commonwealth or any other state or foreign jurisdiction if the organic law under which the association is incorporated or organized does not afford the shareholders, partners, members or other owners of equity interest in the association or the officers, employees or agents of the association greater immunity than is available to the shareholders, officers, employees or agents of a professional corporation under 15 Pa.C.S. § 2925 (relating to professional relationship retained).
- "Qualified nonlicensee” in Pennsylvania means: An individual who does not hold a current license or permit to practice public accounting in this Commonwealth or any other state or foreign jurisdiction.
Statute and/or Regulation Reference Pennsylvania Accountancy Statute Sections 5.3, 5.4, and 5.5
Board Regulations at Pa. Code Section 11.62, 11.64, 11.67, 11.68, 11.68a.
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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