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 July 1, 2026:
Individual Practice Privilege (See Act 58-26a-305(1)(a)(i) and R156-26a-305(1)) - An individual who holds a valid, active, unrestricted license or permit in good standing as a CPA or equivalent issued by another state may engage in acts included within the definition of the practice of public accountancy, subject to the stated circumstances and limitations, without being licensed in Utah, if at the time the individual was licensed, the individual showed evidence of having successfully completed the equivalent of qualifying examinations required for that state.
- Notwithstanding any other provision of law, an individual who qualifies has all the privileges of a Utah licensee and may engage in acts included within the definition of the practice of public accountancy, whether in person or by mail, telephone, or electronic means, based on a practice privilege in Utah, and no notice, fee, or other submission shall be provided by that person.
Note: In addition, the following may qualify for practice privileges: - An officer, member, partner, or employee of any entity or organization who signs any statement or report in reference to the financial affairs of the entity or organization with a designation of that individual's position within the entity or organization;
- A public official or employee while performing the public official's or employee's official duties;
- An individual using accounting or auditing skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports; or
- An employee of a CPA firm registered in Utah or an assistant to a person licensed in Utah, working under the supervision of a licensee, if
- Neither the employee or assistant nor the licensed employer or registered CPA firm represents that the unlicensed individual is a CPA; and
- No accounting or financial statements are issued in the unlicensed individual's name.
Firm Practice Privilege/Firm Registration Requirement (See R156-26a-305(3)) - A CPA firm not licensed in Utah may perform services through mobility in Utah as a person exempt from licensure pursuant to Act 58-26a-305(1)(a), if:
- the CPA firm's principal place of business is not in Utah;
- the CPA firm holds an active, unrestricted CPA firm license in good standing in its home jurisdiction; and
- the CPA firm meets the following ownership and peer review requirements of the mobility jurisdiction pursuant to Act 58-26a-302(3)(a)(iii):
- Notwithstanding any other provision of law, a simple majority of the ownership of the CPA firm, in terms of financial interest and voting rights of all partners, officers, shareholders, members, or managers, must be held by individuals who are CPAs licensed in Utah or another U.S. state, and the partners, officers, shareholders, members, or managers, whose principal place of business is in Utah and who perform professional services in Utah must hold a valid Utah CPA license.
Consent to Jurisdiction (See Act 58-26a-305(1)(a)(ii)) - The individual and firm consent, as a condition of the grant of the practice privilege:
- To personal and subject matter jurisdiction and disciplinary authority of the DOPL;
- To comply with Utah rules and statutes;
- That in the event the license from the state of the individual or firm's principal place of business becomes invalid, the individual shall cease offering or rendering professional services in Utah both individually and on behalf of the firm; and
- To the appointment of the state board which issued the individual or firm's license as their agent upon whom process may be served in an action or proceeding brought by the DOPL against the licensee or firm.
Peer Review Requirement (See Act 58-26a-303(2)(b) and R156-26a-303a) - A firm engaged in the practice of public accounting shall undergo, at its own expense, a peer review commensurate in scope with its practice not less than once in each three (3) years.
- A firm's initial peer review shall be assigned a due date to require that the initial review be started no later than eighteen (18) months after the date of the issuance of its initial report.
- A firm which does not perform services encompassed in the scope of minimum standards is exempt from peer review and shall notify the DOPL of the exemption at the time of renewal of its registration.
- A firm which begins providing these services must commence a peer review within eighteen (18) months of the date of the issuance of its initial report. See Utah/Nevada Peer Review Program for more information.
Additional Requirements N/A
Restrictions (See R156-26a-305(2)) - A CPA performing services through mobility shall 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.
Definitions (See Act 58-26a-102 and R156-26a-305) - "Attest and attestation engagement" means providing any or all of the following financial statement services:
- An audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);
- A review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);
- An examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);
- An examination, review, or agreed upon procedures engagement to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE), other than an examination described above; or
- An engagement to be performed in accordance with the standards of the PCAOB.
- "Certified Public Accountant firm" or "CPA firm" means a qualified business entity holding a valid registration as a Certified Public Accountant firm in Utah.
- "Compilation" means providing a service to be performed in accordance with SSARS that is presenting, in the form of financial statements, information that is the representation of management or owners, without undertaking to express any assurance on the statements.
- "Mobility" means a practice privilege that generally permits a licensed CPA who meets the requirements listed above to practice as a CPA in Utah without obtaining a Utah CPA license, and be subject to the conditions listed above, including DOPL discipline based on the mobility CPA's performance of services in Utah, whether provided physically, electronically, or otherwise.
- "Peer review" means an approved study, appraisal, or review of one (1) or more aspects of the attest and compilation services rendered by a licensee in the practice of public accounting, performed by a licensee holding an active license in Utah or another state who is not affiliated with the licensee being reviewed.
- "Practice of public accounting" means, while holding oneself out as a CPA, offering to perform or performing one (1) or more kinds of services involving the use of auditing or accounting skills, including issuing reports or opinions on financial statements, performing attestation engagements, performing one (1) or more kinds of advisory or consulting services, preparing tax returns, or furnishing advice on tax matters for a client.
Statute and/or Regulation References Act 58-26a-102; 58-26a-303; 58-26a-305; and Rule 156-26a-303a and 156-26a-305
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 July 14, 2026 |
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