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 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, Arkansas, Connecticut, Delaware, Idaho, Kansas, Kentucky, Mississippi, Nebraska, New Hampshire, New Jersey, Pennsylvania, Rhode Island, South Dakota, Texas, Vermont, West Virginia and Wisconsin have adopted the UAA Safe Harbor Language for Mobility.
As of April 4, 2026:
Individual Practice Privilege (See Wis. Stat. § 442.025(4)(a)) - A certificate or license is not required for a person who meets all of the following conditions:
- The person’s principal place of business or residence is not in Wisconsin,
- The person holds a valid CPA certificate or license from another state and has met requirements similar to Wisconsin requirements.
- A person whose principal place of business is not in Wisconsin and who holds a valid CPA certificate or license from another state as of April 3, 2026 and, as of that date, had practice privileges in Wisconsin, shall continue to have all the privileges of licensees in Wisconsin without the need to obtain a license.
Firm Practice Privilege/Firm Registration Requirement (See Wis. Stat. § 442.08(2)(c)(2), Wis. Admin. Code § 5.101 et seq.) - A firm must meet the following Wisconsin firm ownership requirement and be licensed as a CPA firm if any member of the firm practices as a CPA in Wisconsin:
- More than fifty percent (50%) of the ownership interest of the firm must be held by individuals who hold certificates or licenses to practice as a CPA issued under the laws of any state or foreign country.
- Firms without a bona fide office in Wisconsin may be licensed if there is a Wisconsin CPA licensee designated as the individual responsible for the firm’s compliance with Wisconsin statutes on engagements.
- Out-of-state firms with a bona fide Wisconsin office but no Wisconsin resident member of a firm may be licensed to practice in Wisconsin provided that there is a licensed Wisconsin CPA designated as the individual responsible for the firm’s compliance with Wisconsin licensure requirements, and all of the members of the firm with responsibility for the Wisconsin office are licensed in Wisconsin.
- A bona fide office has the following characteristics:
- Sole proprietorships are subject to firm registration requirements. An individual practicing as a sole proprietor shall be licensed as both an individual, and as a firm.
Consent to Jurisdiction (See Wis. Stat. § 442.025(4)(b)) - Any person who enters Wisconsin to practice as a CPA agrees to all of the following:
- That they are under the personal and subject matter jurisdiction of the Wisconsin Accounting Examining Board and they may be disciplined under Wis. Stat. § 442.12,
- That they will comply with this chapter and rules promulgated by the Wisconsin Accounting Examining Board,
- That the examining board of the state that issued their license may act as their agent for the purpose of receiving process in any legal action or proceeding by the Wisconsin Accounting Examining Board.
Peer Review Requirement (See Wis. Stat. § 442.087 and Wis. Admin. Code § 6.001 et seq.) - All firms, including sole proprietorships, who provide or offer to provide attest services must have a peer review at least once every three (3) years preceding the application for renewal.
- A firm is exempt from the peer review requirements if it does not offer or perform attest services.
- A firm that has not offered or performed an attest service within the three (3)-year period preceding application for renewal shall notify the Wisconsin Department of Safety and Professional Services at the time of renewal that it is exempt from peer review requirements because it has not offered or performed an attest service within the three (3)-year period.
- If a firm that has claimed exemption from peer review subsequently performs an attest service, it shall notify the Wisconsin Accounting Examining Board by letter that it is no longer exempt from the peer review requirement within thirty (30) days after accepting the engagement for the attest service, and that it agrees to undergo a peer review within eighteen (18) months after accepting the engagement.
- In the event a firm is merged, otherwise combined, dissolved, or separated, the organization administering the peer review shall determine which firm, if any, is considered to be the succeeding firm. The succeeding firm shall retain its peer review status and the review due date.
Additional Requirements (See Wis. Admin. Code § 5.101) - An individual CPA may only provide attest services in a CPA firm that has a firm license.
Restrictions N/A
Definitions (See Wis. Stat. § 442.001(1) and Wis. Admin. Code § 1.003) - "Attest service" means any of the following:
- An audit or any other engagement that is performed or intended to be performed in accordance with rules promulgated under the Statements on Auditing Standards (SAS) issued by the Auditing Standards Board of the AICPA.
- A review of a financial statement that is performed or intended to be performed in accordance with rules promulgated under the Statements on Standards for Accounting and Review Services (SSARS) issued by the Accounting and Review Services (ARS) Committee of the AICPA.
- An examination of prospective financial information that is performed or intended to be performed in accordance with rules promulgated under the Statements on Standards for Attestation Engagements (SSAE) issued by the Auditing Standards Board, the ARS Committee, and the Consulting Services Executive Committee of the AICPA.
- "Audit" means an examination of financial statements of a person by a CPA, conducted in accordance with generally accepted auditing standards, to determine whether, in the opinion of the CPA, the statements conform with generally accepted accounting principles or, if applicable, with another comprehensive basis of accounting.
- "Compilation of a financial statement" means a presentation of information in the form of a financial statement that is the representation of any other person without the undertaking of the CPA to express any assurance on the statement.
- "Examination of prospective financial information" means an evaluation by a CPA of a forecast or projection, the support underlying the assumptions in the forecast or projection, whether the presentation of the forecast or projection is in conformity with professional presentation guidelines, or, whether the assumptions in the forecast or projection provide a reasonable basis for the forecast or projection.
- "Firm" means a proprietorship, partnership, limited liability partnership, corporation, service corporation, or limited liability company.
- "Ownership interest" means any equity or voting interest in a firm.
- "Review" means to perform an inquiry and analytical procedures that permit a certified public accountant to determine whether there is a reasonable basis for expressing limited assurance that there are no material modifications that should be made to financial statements in order for them to be in conformity with generally accepted accounting principles or, if applicable, with another comprehensive basis of accounting.
Statute and/or Regulation References Wisconsin Statute §§ 442.001, 442.025, 442.08, 442.087, Wisconsin Administrative Code §§ 1.003, 5.101, 6.001
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 23, 2026 |
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