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.
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 (See SC Law Ann. § 40-2-245) - An individual whose principal place of business is outside South Carolina may exercise all privileges of a South Carolina licensee without obtaining a South Carolina license if the individual meets the following requirements:
- Notwithstanding any other provision of law, an individual offering or rendering professional services in South Carolina, whether in person, by mail, telephone, or electronic means, shall be granted practice privileges in South Carolina subject to the above conditions. No notice, fee, or other submission is required for the individual to practice pursuant to these privileges.
Firm Practice Privilege/Firm Registration Requirement (See SC Law Ann. § 40-2-30(I), § 40-2-40, and SC Rule § 1-05) - The following firms must hold a South Carolina-issued registration:
- a firm with an office in South Carolina performing attest or compilation services or engaging in the practice of accounting;
- a firm with an office in South Carolina that uses in its business name the title, ‘‘Certified Public Accountants’’, ‘‘Public Accountants’’, ‘‘Accounting Practitioners’’, or the abbreviation ‘‘CPAs’’, ‘‘PAs’’, or ‘‘APs’’, or using any other title, designation, words, letters, abbreviation, sign, card, electronic file, metadata tag, or other device indicating the firm is a CPA firm or an Accounting Practitioner firm;
- a firm that does not have an office in South Carolina but performs attest or compilation services for a client in South Carolina, unless it is exempt from registration through firm practice privilege.
- Firms that do not have an office in South Carolina may engage in the practice of accounting, may perform attest services for a client in South Carolina, and may use the title "CPA" or "CPA firm," without obtaining a South Carolina registration, only if the firm:
- Meets South Carolina firm ownership qualifications (See the Firm Registration tab above for more information regarding firm ownership qualifications) and the Peer Review requirements below;
- Performs these services through an individual with practice privileges; and
- Can lawfully perform these services in the state where the individual with practice privileges has their principal place of business.
Consent to Jurisdiction (See SC Law Ann. § 40-2-245(D)) - By exercising practice privileges in South Carolina, an individual licensee or holder of a permit or certificate to practice from another jurisdiction, along with the firm employing that licensee or permit or certificate holder:
- consents to the personal and subject matter jurisdiction of the South Carolina Board of Accountancy and its disciplinary authority;
- agrees to comply with South Carolina regulations and provisions;
- agrees to cease offering or rendering professional services in South Carolina, individually or on behalf of a firm, if their license, permit, or certificate from their principal jurisdiction is no longer valid;
- consents to service of an administrative notice of hearing at the board in the individual's principal jurisdiction should any action or proceeding be initiated by that board against the licensee.
- A licensee of South Carolina who offers or renders services or uses the CPA title in another state shall be subject to disciplinary action in South Carolina for any act committed in the other state that would subject the licensee to discipline if committed in South Carolina. The South Carolina Board of Accountancy shall investigate any complaint made by the board or equivalent regulatory agency in another state.
Peer Review Requirement (See SC Law Ann. § 40-2-255(C) and SC Rule § 1-09) - As a condition of renewal of registration, an applicant who engages in attest or compilation services, or both, must provide evidence of satisfactory completion of peer review no more frequently than once every three (3) years. Peer review must be conducted in a manner as the South Carolina Board of Accountancy specifies by regulation. This review must include a verification that individuals in the firm, who are responsible for supervising attest or compilation services, or both, meet the competency requirements for these services.
- As a condition of firm registration and/or renewal (including those firms registered in other jurisdictions operating in South Carolina under practice privilege), a licensed firm providing any of the following services to the public shall enroll in a qualified peer review program:
- Audits; Reviews and Compilations of financial statements; Examinations, Compilations, and Agreed-upon procedures of prospective financial statements; and Examination and Agreed-upon procedures of written assertions.
- A licensed firm not providing any of the services listed above is exempt from peer review. Upon the issuance of the first report provided to a client, the firm must enroll in a qualified peer review program. As long as these services are provided, continued participation in a qualified peer review program is required.
- Acceptable peer review programs are the AICPA Peer Review Program, and any other peer review program found to be substantially equivalent to the AICPA ‘‘Standards for Performing and Reporting on Peer Reviews’’ published on their website.
- An authorized peer review program may charge a fee to firms required to participate in the peer review program.
- Firms shall not rearrange their structure or act in any manner with the intent to avoid participation in peer review.
- A registered firm enrolled for peer review shall provide to the South Carolina Board of Accountancy upon request the peer review due date; year end date; and acceptance letter from peer review program.
- A peer review is not complete until the peer review acceptance letter is issued by the peer review program.
- If a firm fails to complete peer review in a timely fashion, the South Carolina Board of Accountancy may refuse to renew the firm registration and/or take disciplinary action as appropriate.
Additional Requirements N/A
Restrictions (See SC Law Ann. § 40-2-30(B)) - Only licensed CPAs or individuals qualifying for a practice privilege may issue a report on financial statements of a person, firm, organization, or governmental unit or offer to render or render any attest or compilation service as defined, unless a disclaimer is provided as per SC Law Ann. § 40-2-610. This restriction does not prohibit an act of a public official or public employee in the performance of that person's duties or prohibit the performance by any non-licensee of other services involving the use of accounting skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports.
Definitions (See SC Law Ann. § 40-2-20) - "Attest" means providing the following services:
- any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);
- any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);
- any examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);
- any engagement to be performed in accordance with Public Company Accounting Oversight Board (PCAOB) Auditing Standards; or
- any examination, review, or agreed upon procedure to be performed in accordance with the SSAE, other than an examination described above.
- "Compilation" in South Carolina means providing a service of any compilation engagement to be performed in accordance with SSARS.
- "Firm" means a sole proprietorship, a corporation, a partnership, or any other form of organization registered under this chapter. "Firm" includes a person or persons practicing public accounting in the form of a proprietorship, partnership, limited liability partnership, limited liability company, or professional corporation or association.
- "Peer review" means a study, appraisal, or review of one (1) or more aspects of the professional work of a licensee or firm that performs attest or compilation services by a person or persons who hold certificates and who are not affiliated with the certificate holder or CPA firm being reviewed.
- "Practice of accounting" means:
- Issuing a report on financial statements of a person, firm, organization, or governmental unit or offering to render or rendering any attest or compilation service. This restriction does not prohibit any act of a public official or public employee in the performance of that person's duties or prohibit the performance by a non-licensee of other services involving the use of accounting skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports; or
- Using or assuming the title "Certified Public Accountant" or the abbreviation "CPA" or any other title, designation, words, letters, abbreviation, sign, card, electronic file, metadata tag, or any other device tending to indicate that the person is a certified public accountant.
"Preparation of financial statements" in South Carolina means any preparation of financial statements engagement to be performed in accordance with SSARS.
"Report," when used with reference to any attest or compilation service, means an opinion, report, or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements and that also includes or is accompanied by any statement or implication that the person or firm issuing it has special knowledge or competency in accounting or auditing. This statement or implication of special knowledge or competency may arise from use by the issuer of the report of names or titles indicating that the person or firm is an accountant or auditor. The term "report" includes any form of language which disclaims an opinion when the form of language is conventionally understood to imply positive assurance as to the reliability of the attested information or compiled financial statements referred to or special competency on the part of the person or firm issuing such language, or both; and it includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competency, or both.
Statute and/or Regulation References South Carolina Code of Laws § 40-2-20; § 40-2-30; § 40-2-40; § 40-2-245; and § 40-2-255
South Carolina Rule Chapter 1 § 1-09 and § 1-05
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 30, 2026 |
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