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 May 24, 2026:
Individual Practice Privilege (See WV Code § 30-9-16 and WV Rule § 1-1-10.1) - An individual whose principal place of business is not in West Virginia, holds a valid out-of-state certificate in good standing shall have all the rights and privileges of a West Virginia CPA without the need to obtain a certificate, if the individual's initial license requirements have met the certification requirements of West Virginia as following:
A post baccalaureate degree conferred by a college or university acceptable to the West Virginia Board of Accountancy, the total educational program to include an accounting concentration or equivalent as determined by West Virginia Board of Accountancy rule; Or A baccalaureate degree plus an additional thirty (30) semester credit hours, conferred by a college or university acceptable to the West Virginia Board of Accountancy, the total educational program to include an accounting concentration or equivalent as determined by West Virginia Board of Accountancy rule; Or A baccalaureate degree conferred by a college or university acceptable to the West Virginia Board of Accountancy, the total education program to include an accounting concentration or equivalent as determined by West Virginia Board of Accountancy rule; And - Experience requirements shall be:
- at least one (1) year of experience for an applicant applying for licensure with the education of a post baccalaureate degree or a baccalaureate degree plus an additional thirty (30) semester credit hours; or
- at least two (2) years of experience for an applicant applying for licensure with the education of a baccalaureate degree.
Note: In determining whether the certification requirements of the other state or the individual are substantially equivalent to the certification requirements of the Uniform Accountancy Act (UAA), the West Virginia Board of Accountancy may use the NASBA National Appraisal Service (NQAS). - An individual whose principal place of business is not in West Virginia, and who holds a valid license as a certified public accountant from any state as of December 31, 2025, has practice privileges in West Virginia and shall continue to have all of the privileges of a license in West Virginia without the need to obtain a certificate.
- An individual who offers or renders professional services under practice privileges shall be granted practice privileges in West Virginia, and no notice, fee, or other submission is required of any such individual. Such an individual is subject to the requirements rules.
Firm Practice Privilege/Firm Registration Requirement (See WV Code § 30-9-17) - Out-of-state firms may provide a review of a financial statement performed in accordance with Statements on Standards for Accounting and Review Services (SSARS) for a client having its home office in West Virginia and may use the title "CPA" or "CPA firm" without a firm permit if the firm:
- Meets firm ownership requirements;
- Is enrolled in a peer review program that conforms with applicable rules; and
- Performs the services through an individual with practice privileges.
- Out-of-state firms that do not perform attest or compilation services for a client having its home office in West Virginia may perform other professional services while using the title "CPA" or "CPA firm" without a firm permit if the firm:
- Performs the services through an individual with practice privileges; and
- May lawfully perform the services in the state where the individuals with practice privileges have their principal place of business.
- Any firm that does not have an office in West Virginia but performs attest services for a client having its home office in West Virginia must obtain a firm permit issued by the West Virginia Board of Accountancy.
Consent to Jurisdiction (See WV Code § 30-9-16(c)-(d) and WV Rule § 1-1-10.2) - Any individual performing or offering to perform services in West Virginia as a substantial equivalency practitioner, and the firm which employs that CPA are simultaneously subject to the jurisdiction of the West Virginia Board of Accountancy concerning all matters within the scope of this article and are required to comply with the provisions of this article and applicable rules.
- In the event the certificate 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 West Virginia individually and on behalf of a firm.
- Any individual performing or offering to perform any services as a substantial equivalency practitioner is subject to the following:
- Jurisdiction of the West Virginia Board of Accountancy concerning all matters within the scope of these rules;
- Compliance with the provisions of West Virginia accountancy laws and rules;
- The appointment of the Board of Accountancy of the state of issuance of their out-of-state certificate as their agent upon which process may be served in an action or proceeding by the West Virginia Board of Accountancy; and
- Voluntary disclosure of any and all documentation necessary to conduct an investigation under West Virginia rules.
Peer Review Requirement (See WV Code § 30-9-16; § 30-9-17; § 30-9-19; and WV Rule § 1-1-12) - No individual practitioner or firm may provide attest or compilation services without first obtaining an Authorization issued by the West Virginia Board of Accountancy unless the individual practitioner or firm meets the following substantial equivalency practice privilege exceptions:
- Individual practitioners who have substantial equivalency practice privileges and provide only compilation services performed in accordance with SSARS who:
- Sign compilation reports as a CPA;
- Meet the competency requirements set forth in SSARS; and
- Are undergoing a peer review program that conforms with applicable laws and rules; and
- Out-of-state firms who provide only compilation services performed in accordance with SSARS who:
- Meet firm ownership requirements;
- Are undergoing a peer review program that conforms with applicable rules; and
- Performs the services through an individual with substantial equivalency practice privileges.
- An Authorization shall be issued to a permit holder, individual practitioner, or firm which demonstrates the following:
- Any CPA, public accountant, or substantial equivalency practitioner who signs or authorizes someone to sign an attest or compilation report on behalf of the permit holder, and the individual practitioner, meets the competency requirements set forth in the Generally Accepted Auditing Standards (GAAS) published by the American Institute of CPAs (AICPA) (for attest services) and/or the SSARS published by the AICPA (for compilation services); and
- All attest and compilation services rendered by the permit holder in West Virginia are verified by a CPA, substantial equivalency practitioner, or a public accountant; and
- Is undergoing a peer review program that conforms with applicable rules.
- Acceptable peer review programs include those offered by the AICPA and administered by the West Virginia Society of CPAs, or any other peer review program that the West Virginia Board of Accountancy deems comparable in terms of quality, thoroughness, and reliability to the AICPA peer review program.
- If an applicant intends to use a peer review program other than the AICPA peer review program, they must submit detailed information concerning the peer review program prior to contracting with the alternative peer review provider. The West Virginia Board of Accountancy will promptly evaluate the proposed peer review program and inform the applicant whether the program is acceptable.
Additional Requirements (See WV Code § 30-9-16(f) and (g)) - An individual who qualifies for practice privileges may only perform attest or compilation services listed hereunder, for any entity with its home office in West Virginia, through a firm which has obtained both a Firm Permit and an Authorization.
A financial statement audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS); An examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE); or An engagement to be performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board (PCAOB).
- An individual practitioner who is also a substantial equivalency practitioner may provide attest and/or compilation services listed above without obtaining a Firm Permit, but must obtain an Authorization.
Restrictions (See WV Code § 30-9-14) - A holder of an out-of-state certificate who intends to establish their principal place of business in West Virginia must first apply for the issuance of a West Virginia certificate.
Definitions (See WV Code § 30-9-2 and WV Rule § 1-1-2) - “Attest services” means providing the following services:
- Any audit or other engagement performed in accordance with the Statements on Auditing Standards (SAS);
- Any review of a financial statement performed in accordance with SSARS;
- Any examination of prospective financial information performed in accordance with applicable Statements on Standards for Attestation Engagements (SSAE);
- Any engagement performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board (PCAOB); or
- Any examination, review, or agreed-upon procedures engagement to be performed in accordance with the SSAE, other than an examination described above.
- “Authorization” means an authorization issued pursuant to this article that entitles a permit holder or an individual practitioner to perform attest or compilation services.
- “Compilation services" means being engaged to perform a compilation of financial statements, prospective financial information, pro forma financial information, or other historical financial information, including issuing a report thereon, in accordance with the SSARS published by the AICPA. Because a compilation engagement is not an assurance engagement, a compilation engagement does not require the accountant to verify the accuracy or completeness of the information provided by management or otherwise gather evidence to express an opinion or a conclusion on the information being complied and reported on.
- “Firm” means any business entity, including, but not limited to, accounting corporations and professional limited liability companies, in which two (2) or more CPAs or public accountants hold an ownership or membership interest, in terms of the financial interests and voting rights of all partners, officers, shareholders, members or managers, and the primary business activity of which is the provision of professional services to the public by CPAs or public accountants.
- “Peer Review” means a study, appraisal or review of one (1) or more aspects of the professional work of a licensee by a person who holds a certificate and who is not affiliated with the licensee being reviewed.
- "Review" means being engaged to perform a review of a financial statements or other historical financial information in accordance with the SSARS published by the AICPA. In a review of the information, the accountant expresses a conclusion regarding the entity's information in accordance with an applicable financial reporting framework. The accountant's conclusion is based on the accountant obtaining limited assurance. The accountant's report includes a description of the nature of a review engagement.
- “Substantial equivalency” or “substantially equivalent” means or refers to a determination by the board or its designee that the education, exam, and experience requirements contained in the statutes or rules of another state, or completed by an individual CPA, are comparable to or exceed those contained in the Uniform Accountancy Act (UAA).
Statute and/or Regulation References West Virginia Code § 30-9-2; § 30-9-14; § 30-9-16; § 30-9-17; and § 30-9-19
West Virginia Legislative Rule § 1-1-2; § 1-1-10; and § 1-1-12
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 17, 2026 |
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