Certificate of Certified Public Accountant. Applicants who have passed the Uniform CPA Examination for Rhode Island or for another jurisdiction and are not licensed to practice public accounting in any jurisdiction may apply for an Initial Certificate to practice in Rhode Island.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocal CPA Certificate. Applicants whose principal place of business or principal residence is in Rhode Island, and who have a valid unrevoked license to practice as a CPA from any jurisdiction, must apply for a Reciprocal Certificate.

Permit for accountants licensed by foreign countries. Rhode Island offers an annual limited permit to engage in the practice of public accountancy to applicants who hold a certificate, license or degree from a foreign country that is recognized by that country as a qualification to practice public accountancy. Applicants must contact the board at (401) 462-9550 to obtain the application form.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privilege.

Any CPA whose principal place of business or principal residence is outside Rhode Island shall have all the privileges of Rhode Island CPAs if the individual has a valid CPA certificate or license from any substantially equivalent jurisdiction.

Firm Registration Requirements May Apply

For clarification regarding firm licensing requirements of out-of-state firms, please contact the Rhode Island Board directly at (401) 462-9550.

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 he or she is 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 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.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Practice Unit. Any firm or office thereof established or maintained for the practice of public accounting in the state of Rhode Island must register with the Rhode Island State Board by applying for a Practice Unit Permit.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Rhode Island who no longer wishes to hold said license/permit to practice may voluntarily relinquish such to the Rhode Island Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.