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 July 1, 2025:
Individual Practice Privilege An individual whose principal place of business is not in this state but who has a valid license in good standing as a certified public accountant from another state must be granted practice privileges in Tennessee, if at the time the individual was licensed, the individual showed evidence of having successfully completed the Uniform Certified Public Accountant Examination. No Notice, fee, or other submission is required from the individual.
Firm Practice Privilege/Firm Registration Requirement The Tennessee State Board of Accountancy shall grant or renew permits to practice as a CPA firm or PA firm to entities that make application and demonstrate their qualifications for the permits in accordance with subsections T. C. A. § 62-1-108 (b)-(i) or to CPA firms originally licensed in another state that establish an office in this state. A firm with multiple locations shall obtain a permit for each location. A firm must hold a permit issued under this section in order to provide attest services or to use the title “CPAs,” “CPA firm,” “PAs” or “PA firm.”
Consent to Jurisdiction Individuals practicing in Tennessee under Practice Privilege are subject to the following requirements: - An individual licensee of another state exercising the privilege afforded under this section and the certified public accountant (CPA) firm that employs the licensee, as a condition of the grant of this privilege, simultaneously consent to the following:
- To the personal and subject matter jurisdiction and disciplinary authority of the Tennessee State Board of Accountancy;
- To comply with the Tennessee State Board of Accountancy's Statute and the rules;
- That in the event the license from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in this state individually and on behalf of a CPA firm; and
- To the appointment of the state board that issued the license as the agent upon whom process may be served in the action or proceeding by the Tennessee State Board of Accountancy against the licensee.
- A licensee of Tennessee offering or rendering services or using the licensee's CPA title in another state is subject to disciplinary action in Tennessee for an act committed in another state for which the licensee would be subject to discipline for an act committed in the other state. The Tennessee State Board of Accountancy is required to investigate any complaint made by the board of accountancy of another state.
Peer Review Requirement Peer Review requirements might be applicable. Contact the Tennessee State Board of Accountancy for more information.
Additional Requirements N/A
Restrictions N/A
Definitions - “Accounting service” in Tennessee means accounting, attest, tax, consulting or management advisory services.
- “Attest” in Tennessee means providing the following services:
- Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);
- Any review to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);
- Any examination to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);
- The issuance of any report, including compilation reports, prescribed by the SASs, the SSARSs or the SSAEs on any services to which those statements on standards apply, indicating that the service was performed in accordance with standards established by the American Institute of Certified Public Accountants (AICPA); and
- The statements on standards specified above shall be adopted by reference by the Tennessee State Board of Accountancy pursuant to rulemaking and shall be those developed for general application by recognized national accountancy organizations such as the AICPA;
- “Financial statements” in Tennessee means statements, footnotes and other supplementary information related thereto that undertake to present an actual or anticipated financial position as of a point in time, or results of operations, cash flow, or changes in financial position for a period of time, in conformity with generally accepted accounting principles or another comprehensive basis of accounting. The term does not include incidental financial data included in management advisory service reports to support recommendations to a client; nor does it include tax returns and supporting schedules;
- “Practice of public accountancy” in Tennessee means providing or offering to provide attest services to the public, or using the titles “certified public accountant,” “public accountant,” “CPA,” or “PA”.
- “Report” in Tennessee means: when used with reference to attest services, means an opinion, report or other form of language that states or implies assurance as to the reliability of any financial statements or assertion. “Report” also includes any statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing and that the service reported upon was performed under standards for such services established by the AICPA. The 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 person or firm is an accountant or auditor or from the language of the report itself.
Statute and/or Regulation Reference T. C. A. § 62-1-108
T. C. A. § 62-1-117
(the links on the Tennessee State Board of Accountancy’s website have not been updated with new language yet)
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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