Practice Privilege. An individual having a valid certificate or license as a certified public accountant from any state whose licensure requirements are determined to be substantially equivalent with the conditions of Rhode Island shall have all the privileges of certificate holders and licensees of this state without the need to obtain a certificate or permit from this state as long as applicable conditions are met.
The individual must have one (1) year or more of experience. This experience shall include providing any type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills all of which was verified by a licensee, meeting requirements prescribed by the board by rule. This experience is acceptable if it was gained through employment in government, industry, academia, or public practice.
Notwithstanding any other provision of law, an individual who offers or renders professional services, whether in person, by mail, telephone, or electronic means, under this section shall be granted practice privileges in this state and no notice or other submission shall be provided by any such individual. Such an individual shall be subject to the following requirements.
- If this individual is responsible for supervising attest services and signs or authorizes another licensee to sign the accountant's report on the financial statements on behalf of the firm, this individual shall meet the experience requirements set out in the professional standards for such services.
- If this individual is responsible for signing or authorizing another licensee to sign the accountant's report on the financial statements on behalf of the firm, this individual shall meet the experience requirements set out in the professional standards for such services. The board may use the NASBA National Qualification Appraisal Service (NQAS) to determine which other states have substantial equivalence.
An individual who holds a valid certificate or license as a certified public accountant from any state that the NASBA National Qualification Appraisal Service (NQAS) has not verified to be in substantial equivalence with the CPA licensure requirements of the AICPA/NASBA Uniform Accountancy Act shall be presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges of certificate holders and licenses of this state without the need to obtain a certificate or permit under this section if such individual obtains from the NASBA National Qualification Appraisal Service (NQAS) verification that such individual's CPA qualifications are substantially equivalent to the CPA licensure requirements of the AICPA/NASBA Uniform Accountancy Act. Any individual who passed the Uniform CPA Examination and holds a valid license issued by any other state prior to January 1, 2012, may be exempt from the education requirement in subdivision 5-3.1-5(a)(3) for purposes of this section.
Consent to Jurisdiction Any individual licensee of another state exercising the privilege afforded under this section and the CPA firm that employs that licensee hereby simultaneously consents, as a condition of the granting of this privilege: - To the personal and subject-matter jurisdiction and disciplinary authority of the board;
- To comply with this chapter and the board's rules;
- That, in the event the certificate or 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 in this state individually and on behalf of a CPA firm; and
- To the appointment of the board that issued their license as their agent upon whom process may be served in any action or proceeding by this board against the licensee.
A licensee of this state offering or rendering services or using their CPA title in another state shall be subject to disciplinary action in this state for an act committed in another state for which the licensee would be subject to discipline for an act committed in the other state.
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 or email at dawne.broadfield@dbr.ri.gov.
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.
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