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, Texas, and Pennsylvania have adopted the UAA Safe Harbor Language for Mobility.
As of January 1, 2026:
Individual Practice Privilege - An individual who does not have a license in Alaska, who is licensed to practice public accounting in another state and whose principal place of business for the practice of public accounting is in the other state may engage in the practice of public accounting in Alaska under a practice privilege.
- An individual that may engage in the practice of public accounting in Alaska under Practice Privileges is not required to provide a notice to the Alaska Board of Public Accountancy, to pay a fee to the Alaska Board of Public Accountancy, or to submit documentation to the Alaska Board of Public Accountancy in order to engage in the practice of public accounting in Alaska. The individual may engage in practice privileges in Alaska by mail, by telephone, by electronic means, or in person.
- The Alaska Board of Public Accountancy may adopt regulations establishing qualifications for an individual or firm to engage in the practice of public accounting under a practice privilege.
See Alaska Stat. § 08.04.420.
Firm Practice Privilege/Firm Registration Requirement Firm Practice Privilege (See Alaska Stat. § 08.04.420(c)-(e))
- A firm that may engage in the practice of public accounting in Alaska under Practice Privileges is not required to provide a notice to the Alaska Board of Public Accountancy, to pay a fee to the Alaska Board of Public Accountancy, or to submit documentation to the Alaska Board of Public Accountancy in order to engage in the practice of public accounting in Alaska. The firm may engage in practice privileges in Alaska by mail, by telephone, by electronic means, or in person. The firm must meet the following:
- A firm that is more than one-half (1/2) owned by individuals who are certified public accountants in good standing under the Alaska Accountancy Statute or in another state, has its principal place of business in another state, and does not have an office in Alaska may engage in the practice of public accounting in Alaska under a practice privilege.
- The Alaska Board of Public Accountancy may adopt regulations establishing qualifications for an individual or firm to engage in the practice of public accounting under a practice privilege.
Firm Registration Requirement - Under Alaska Stat. § 08.04.240(k). and 12 AAC 04.245(2).:
- A firm that is engaged in the practice of public accounting in Alaska must obtain a permit issued by the Alaska Board of Public Accountancy if the firm:
- does not have an established and maintained office in Alaska but provides, or offers to provide, attest functions in Alaska. and must meet the following:
- more than one-half (1/2) of the ownership of the firm belongs to certified public accountants of Alaska or another state in good standing;
- an individual who is a certified public accountant or has a practice privilege, who is responsible for supervising attest functions or compilation services in the firm, and who signs or authorizes another person to sign an accountant's report on financial statements on behalf of the firm meets the competency requirements established by the Alaska Board of Public Accountancy under Alaska Stat. § 08.04.423;
- an individual who signs or authorizes another person to sign an accountant's report on financial statements on behalf of the firm meets the competency requirements established by the Alaska Board of Public Accountancy under Alaska Stat. § 08.04.423; and
- each owner who is personally engaged in Alaska in the practice of public accounting as a member of the firm and whose principal place of business is in Alaska is a certified public accountant of this state in good standing.
- An initial permit issued lasts for the remainder of the biennial licensing period during which the initial permit was granted.
Firm Ownership and Qualifications for registration as a certified public accountant firm are as follows: - The Alaska Board of Public Accountancy shall renew a permit granted under Alaska Stat. § 08.04.240(a) or a renewal issued if:
- A partnership holding a permit issued under former Alaska Stat. § 08.04.330-Alaska Stat. § 08.04.340 on June 29, 1980, qualifies for a permit under this section as long as each partner personally engaged in the practice of public accounting in this state holds a license or permit under Alaska Stat. § 08.04.661.
- For the purposes of issuing a permit under this section, a firm may include owners who are not certified public accountants if:
- the firm designates a certified public accountant or an individual with practice privileges to be responsible for the proper registration of the entity and identifies the certified public accountant or individual to the Alaska Board of Public Accountancy;
- all of the owners of the firm who are not certified public accountants are active individual participants in the firm or in an entity affiliated with the firm; and
- the firm complies with the other requirements that the Alaska Board of Public Accountancy may adopt by regulation to protect the public interest as described under Alaska Stat. § 08.04.005.
- If the ownership of a firm, after the firm has received or renewed a permit, does not comply with the above mentioned requirements, the firm shall take corrective action to comply with the above mentioned requirements within a reasonable time after the noncompliance begins. The Alaska Board of Public Accountancy shall establish by regulation the criteria to determine what is a reasonable time and may base the regulation on national standards.
Consent to Jurisdiction - An individual or firm with a practice privilege that engages in the practice of public accounting in Alaska under the practice privilege and a firm that hires an individual with a practice privilege shall:
- consent to the personal and subject matter jurisdiction and disciplinary authority of the Alaska Board of Public Accountancy;
- agree to comply with this chapter, including the regulations adopted by the Alaska Board of Public Accountancy;
- agree that the individual or firm will stop offering to engage or engaging in the practice of public accounting, whether individually or on behalf of a firm, if the license from the state of the individual's or firm's principal place of business becomes invalid; and
- consent to the appointment of the state board that issued the individual's license or firm’s authorization to engage in the practice of public accounting in another state as the individual's or firm's agent for service of process in a court action or in another proceeding against the individual or firm that arises out of a transaction or an operation connected with or incidental to the individual's or firm's engagement in the practice of public accounting.
See Alaska Stat. § 08.04.422.
Peer Review Requirement The Alaska Board of Public Accountancy may require as a condition for renewal of a license or a permit that the applicant for the renewal provide evidence of enrollment in a peer review program approved by the Alaska Board of Public Accountancy by regulation. - The Alaska Board of Public Accountancy shall, not more frequently than once every three (3) years, require as a condition for renewal of a permit of a firm that the applicant firm undergo a peer review conducted as required by the board by regulation. The peer review must include verification that an individual who practices at the firm, including an individual who is responsible for supervising attest function services in the firm, and who signs or authorizes another person to sign the accountant's report on a financial statement on behalf of the firm, meets competency requirements established by the board. The regulations must:
- include reasonable provision for compliance by a firm showing that it has, within the preceding three (3) years, undergone a peer review acceptable to the Alaska Board of Public Accountancy that is substantially equivalent to the peer review required in (d) of this section;
- require, for an organization administering peer review programs, to be subject to periodic evaluation by the Alaska Board of Public Accountancy to assess the effectiveness of the peer review program;
- require, for peer reviews under this subsection, timely submittal of peer review documents on Alaska Board of Public Accountancy request; and
- maintain documents collected by the Alaska Board of Public Accountancy under this subsection in a manner that is designed to preserve confidentiality.
- The Alaska Board of Public Accountancy shall adopt the regulations in a reasonable time before the regulations are scheduled to become effective.
The regulations adopted may require that: an applicant demonstrates that the applicant has undergone a peer review that is a satisfactory equivalent to the peer review under (a) of this section; the administration of a peer review be subject to oversight by an oversight body established or approved by the Alaska Board of Public Accountancy; a peer review be performed and the documents be maintained in a manner that is designed to preserve confidentiality; and organizations administering peer review programs provide information requested by the Alaska Board of Public Accountancy.
Additional Requirements N/A
Restrictions - See Firm Registration Requirement section above.
Grounds for discipline of a firm: The Alaska Board of Public Accountancy may revoke or suspend the permit or practice privilege of a firm, refuse to renew the firm’s permit, or censure the firm for any of the causes enumerated in Alaska Stat. § 08.04.450. or for any of the following additional causes:
Definitions - “Attest function” in Alaska means:
- an audit or other engagement, if the performance of the audit or other engagement is established by the Statements on Auditing Standards (SAS);
- a review of a financial statement, if the performance of the review is established by the Statements on Standards for Accounting and Review Services (SARS);
- an examination of prospective financial information, if the performance of the examination is established by the Statements on Standards for Attestation Engagements (SSAE);
- an engagement, if the performance of the engagement is established by the Auditing Standards of the Public Company Accounting Oversight Board (PCAOB); or
- any examination, other than an examination described under the third bullet point above, review, or agreed upon procedure performed in accordance with the standards on attestation engagements as:
- developed by national accountancy organizations, including the American Institute of Certified Public Accountants and the Public Company Accounting Oversight Board; and
- adopted by the board in regulation;
- “Compilation Service” in Alaska means a service of any compilation engagement performed in accordance with the Statements on Standards for Accounting and Review Services;
- “Firm” in Alaska means a sole proprietorship, partnership, limited liability company, corporation, or other legal entity;
- “Legal Entity” in Alaska means an organization that can organize as a legal person under the laws of this state;
- “Limited Liability Company” in Alaska means an organization organized under AS 10.50 or a foreign limited liability company; in this paragraph, “foreign limited liability company” has the meaning given in Alaska Stat. § 10.50.990.;
- “Member” in Alaska means a person who has been admitted to membership in a limited liability company;
- “Partnership” in Alaska means a general partnership, a limited partnership, a limited liability partnership, or another form of partnership;
- “Practice of Public Accounting” means the offering to perform or the performance as a person holding a license, practice privilege, or permit under this chapter of a service involving the use of accounting or auditing skills; in this paragraph, “accounting or auditing skills” includes preparing financial statements, issuing reports, furnishing management services, furnishing financial advisory services, providing consulting services, preparing tax returns, advising on tax matters, or consulting on tax matters;
- “Practice Privilege” in Alaska means a practice privilege authorized under Alaska Stat. § 08.04.420.;
- “Preparation of Financial Statements” in Alaska means providing a service of any preparation of financial statements engagement to be performed in accordance with the Statements on Standards for Accounting and Review Services;
- “Principal Place of Business” in Alaska means the office location designated by an individual for the purposes of substantial equivalency and reciprocity;
- “Report,” when used with reference to an attest function or compilation service, in Alaska
- 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 contains or is accompanied by a statement or implication that the person issuing it has special knowledge or competency in accounting or auditing, which may arise from use by the issuer of the report of names or titles indicating that the issuer is a certified public accountant or auditor, or from the language of the report itself;
- any form of language that disclaims an opinion when the form of the language is conventionally understood to imply a positive assurance as to the reliability of the attested information or compiled financial statements referred to or special competence on the part of the person issuing the language;
- any other form of language that is conventionally understood to imply that assurance or special knowledge or competence;
- does not include:
- a compilation of financial statement language that does not express or imply assurance or special knowledge or competence; or
- The following disclaimer language when used by a person without a license or practice privilege in connection with financial statements:
- “I (we) have prepared the accompanying (financial statements) of (name of entity) as of (time period) for the (period) then ended. This presentation is limited to preparing, in the form of financial statements, information that is the representation of management (owners).”; or
- “I (we) have not audited or reviewed the accompanying financial statements and, accordingly, do not express an opinion or any other form of assurance on them."
"Substantial equivalency" in Alaska: The Alaska Board of Public Accountancy shall determine whether the education, examination, and experience qualifications of another state or an individual are substantially equivalent to the national standard or to another standard established by the Alaska Board of Public Accountancy to protect the public interest. The Alaska Board of Public Accountancy may adopt by regulation the qualifications established by a nationally recognized professional organization for accountants as the national standard or for another standard established by the Alaska Board of Public Accountancy to protect the public interest. The Alaska Board of Public Accountancy may accept the determination of a nationally recognized professional organization for accountants or adopt another standard as to whether the qualifications of the other state or an individual are substantially equivalent to the national standard. When ascertaining substantial equivalency under this chapter, the order in which education, examination, or experience requirements were attained shall be disregarded. See Alaska Stat. § 08.04.075.
Statute and/or Regulation Reference Alaska Stat. § 08.04.240.
Alaska Stat. § 08.04.420.
Alaska Stat. § 08.04.422.
Alaska Stat. § 08.04.426.
Alaska Stat. § 08.04.480.
Alaska Stat. § 08.04.565.
Alaska Stat. § 08.04.680.
Alaska Administrative Code Rule 12 AAC 04.245.
Alaska Administrative Code Rule 12 AAC 04.280.
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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