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, Alabama, Arizona, Arkansas, Colorado, Connecticut, Delaware, District of Columbia, Idaho, Kansas, Kentucky, Louisiana, Mississippi, Missouri, Nebraska, New Hampshire, New Jersey, Oklahoma, Pennsylvania, Rhode Island, South Dakota, Texas, Vermont, West Virginia, and Wisconsin have adopted the UAA Safe Harbor Language for Mobility.
Effective March 5, 2026:
Individual Practice Privilege - An individual whose principal place of business is not in Arkansas and who holds a valid active license in good standing as a certified public accountant (CPA) from any state shall have all the practice privileges of Arkansas without the need to obtain a license from the Arkansas State Board of Public Accountancy (ASBPA) provided that the individual was required to show evidence of having met the following requirements:
- At the time of initial licensure:
- passed the Uniform CPA Examination; and
- met one (1) of the following educational pathways:
- a post-baccalaureate degree and gaining one (1) year of experience;
- a baccalaureate degree, obtaining thirty (30) semester credit hours above the baccalaureate degree, and gaining one (1) year of experience; or
- a baccalaureate degree and gaining two (2) years of experience.
- Upon the last license renewal, met the continuing professional education (CPE) requirements.
An individual whose principal place of business is not in Arkansas, and who holds a valid active license as a Certified Public Accountant from any state as of December 31, 2025, and, as of such date, has practice privileges in Arkansas, shall continue to have all the privileges of licensees in Arkansas without the need to obtain a license under Ark. Code Ann. § 17-12-301, § 17-12-308, or § 17-12-501, as long as the individual holds a valid active license as a Certified Public Accountant from any state. An individual who qualifies for practice privileges may offer or render professional services in person, by mail, by telephone, or by electronic means without notifying ASBPA, registering with the ASBPA, or paying a fee. An individual who qualifies for practice privileges under 17 CAR § 236-501 may perform the following services for a client with its home office in Arkansas only through a firm that has registered under Ark. Code Ann. § 17-12-401: A financial statement audit or other engagement to be performed in accordance with the “Statements of Auditing Standards” (SAS); An examination of prospective financial information to be performed in accordance with “Statements on Standards for Attestation Engagements” (SSAE); or An engagement to be performed in accordance with the Public Company Accounting Oversight Board (PCAOB) standards.
- An individual who held a CPA license issued by Arkansas and has since been revoked or surrendered in connection with a disciplinary investigation or proceeding is prohibited from practicing public accounting or using the title “Certified Public Accountant” or “CPA” in Arkansas whether or not such an individual may otherwise qualify for practice privileges under 17 CAR § 236-501.
Consent to Jurisdiction for Individual Mobility - An individual licensee of another state exercising the practice privilege and the CPA firm that employs the licensee, as a condition of the exercise of this privilege, simultaneously consent and agree to:
- the personal and subject matter jurisdiction and disciplinary authority of the Arkansas State Board of Public Accountancy (ASBPA);
- comply with the ASBPA's rules and laws;
- cease offering or rendering professional services in Arkansas individually and on behalf of the firm if the license from the state of the individual's principal place of business is no longer valid; and
- 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 ASBPA against the licensee.
Firm Practice Privilege/Firm Registration Requirement - A firm that does not have an office in Arkansas may perform professional services other than those listed under 17 CAR § 236-501(a)(4), for a client having its home office in Arkansas, without notifying the Arkansas State Board of Public Accountancy (ASBPA), registering with the ASBPA, or paying a fee, provided that:
- The firm meets the applicable Firm Registration requirements of Ark. Code Ann. § 17-12-401 and the Peer Review or Quality Review requirement of 17 CAR § 236-1302(g);
- The firm performs the services through an individual who is:
- Registered with the ASBPA; or
- Practicing under the provisions of substantial equivalency defined under 17 CAR § 236-501(a); and
- The firm can lawfully perform the services in the state where the individual with practice privileges has his or her principal place of business.
- For a client with its home office in Arkansas, the services listed below may only be performed through a firm that is registered in Arkansas pursuant to Ark. Code Ann. § 17-12-401:
- A financial statement audit or other engagement to be performed in accordance with the “Statements of Auditing Standards” (SAS);
- An examination of prospective financial information to be performed in accordance with “Statements on Standards for Attestation Engagements” (SSAE); or
- An engagement to be performed in accordance with the Public Company Accounting Oversight Board (PCAOB) standards.
Consent to Jurisdiction for Firm Mobility - A firm exercising the privilege to practice and the responsible individuals employed by the firm consent and agree to:
- the personal and subject matter jurisdiction and disciplinary authority of the Arkansas State Board of Public Accountancy (ASBPA);
- comply with the ASBPA's rules and laws;
- cease offering or rendering professional services in Arkansas individually and on behalf of the firm if the license from the state of the individual's principal place of business is no longer valid; and
- 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 ASBPA against the licensee.
Peer Review Requirement - A licensee registered in a jurisdiction other than Arkansas that is not required to register in Arkansas pursuant to Ark. Code Ann. §§ 17-12-311 or -401 and that performs engagements for clients in Arkansas that are performed in accordance with Statements on Standards for Accounting and Review Services (SSARS), such as compilations and reviews, must receive in lieu of the quality review process under 17 CAR § 236-1310 either:
- An acceptable peer review performed by a CPA or CPA firm under Subpart 19 Peer Review Program; or
- An acceptable quality review performed under the rules of the state of licensure.
Additional Requirements - Disclosure of state of licensure by individuals or firms with practice privileges.
- Individuals or firms practicing public accounting in Arkansas or practicing public accounting for a client with its home office in Arkansas while exercising a practice privilege shall not make any representation tending to falsely indicate that the individual or firm is licensed under Ark. Code Ann. § 17-12-301, § 17-12-308, or § 17-12-401.
- Such individuals or firms may truthfully identify themselves as licensed in any jurisdiction in which they hold a valid, active license to practice as certified public accountants.
- Acceptable titles for the individual or firm exercising the practice privilege afforded include, but are not limited to, the following examples; CPA (or CPA Firm) licensed in [name of state], [Name of state] CPA; CPA – [name of state]; or CPA practicing under a practice privilege.
- Such individuals or firms could also use cards, stationery, or similar materials with the title “CPA” as long as the materials reflect the individual’s or firm’s principal place of business outside of Arkansas.
- Firms and individuals practicing public accounting in Arkansas shall provide, upon a client’s or prospective client’s request, accurate information on the state or states of licensure, principal place of business, contact information, and manner in which licensure status can be verified.
Restrictions - Individuals ineligible for practice privileges:
- Unless prior approval is obtained from the Arkansas State Board of Public Accountancy (ASBPA), practice privileges in Arkansas shall not be applicable if:
- The individual has been convicted of a felony pursuant to Ark. Code Ann. § 17-3-102 or corresponding laws of any jurisdiction;
- The individual has been convicted of any crime under the laws of any jurisdiction if an element of the crime involves dishonesty or fraud, such as forgery, embezzlement, obtaining money under false pretenses, theft, extortion, conspiracy to defraud, or similar offenses.
- The individual’s license to practice public accounting has been suspended, revoked, or otherwise disciplined by a licensing authority in this or another state, territory, or country for any cause other than failure to pay appropriate fees.
- “Disciplined” shall include the voluntary surrender of a license to resolve a pending disciplinary investigation or proceeding in Arkansas or other jurisdiction;
- The individual’s right to practice public accounting before any state or federal agency or before the PCAOB has been suspended or revoked;
- The individual has applied for licensure as a certified public accountant in Arkansas or other jurisdiction and that application has been denied; and
- The individual’s authority to exercise practice privileges has been revoked in Arkansas or any other jurisdiction.
- The ASBPA will determine upon request whether the criminal or disciplinary history or other regulatory action provides grounds for denial of practice privileges under substantial equivalency.
- Individuals precluded from exercising practice privileges may apply for licensure in Arkansas if otherwise qualified.
- The ASBPA will determine when an application is submitted whether the criminal or disciplinary history or other regulatory action provides grounds for denial of licensure.
- Ownership: A person who does not hold a current valid license as a certified public accountant in Arkansas or some other state or jurisdiction of the United States, but who actively participates within Arkansas with a nonresident firm exercising practice privileges in Arkansas is subject to the following conditions:
Definitions Ark. Code Ann. § 17-12-103
- “Compilation” means providing a service of any compilation engagement to be performed in accordance with the American Institute of Certified Public Accountants (AICPA) Statements on Standards for Accounting and Review Services;
- “Firm” means a partnership, corporation, limited liability company, sole proprietorship, or other entity required to be registered with the Arkansas State Board of Public Accountancy (ASBPA) under Ark. Code Ann. § 17-12-401 et seq.;
- “Home office” means the location specified by the client as the address to which a service under Ark. Code Ann. § 17-12-311 is directed;
- “Practice of public accounting” means the performance of or an offer to perform attest services as defined here under or the performance of or an offer to perform professional services for the general public;
- “Preparation of financial statements” means providing a service of any preparation of financial statements engagement to be performed in accordance with the AICPA Statements on Standards for Accounting and Review Services;
- “Principal place of business” means the primary location from which professional services are performed.
- A person or firm may have only one (1) principal place of business at any one (1) time.
- An individual who performs professional services at multiple locations may designate the location that most often serves as the individual's home base of operations as a principal place of business;
Arkansas State Board of Public Accountancy Rules:
- “Attest” means provision of the following services:
- An audit or other engagement to be performed in accordance with the American Institute of Certified Public Accountants (AICPA “Statements on Auditing Standards”;
- A review of a financial statement to be performed in accordance with the AICPA “Statements on Standards for Accounting and Review Services”;
- An examination of prospective financial information to be performed in accordance with the AICPA “Statements on Standards for Attestation Engagements”;
- An engagement to be performed in accordance with the Public Company Accounting Oversight Board (PCAOB) auditing standards; and
- An examination, review, or an agreed upon procedures engagement to be performed in accordance with the AICPA Statements on Standards for Attestation Engagements other than an engagement described under the third bullet point above;
- “Financial statements” means statements and footnotes related thereto that purport to show actual or anticipated financial position which relates to a point in time or changes in financial position which relate to a period of time, including statements which use a cash or other comprehensive basis of accounting. The term includes balance sheets, statements of income, statements of changes in comprehensive income, statements of retained earnings, statements of cash flows, and statements of changes in owners’ equity but does not include incidental financial data included in management advisory services reports to support recommendations to a client, nor does it include tax returns and supporting schedules;
- “Professional services” means services arising out of, or related to, specialized knowledge or skills performed by certified public accountants, including:
- Issuing reports on financial statements;
- Providing management or financial advisory services or consulting;
- Preparing tax returns;
- Providing advice on tax matters;
- Providing forensic accounting services; or
- Providing internal auditing services;
- “Substantial equivalency” means:
- The education, examination, and experience requirements of the state in which the individual holds a valid license are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act (UAA);
- The individual CPA’s education, examination, and experience requirements are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act (UAA); or
- The individual CPA’s education, examination, and experience requirements are comparable to or exceed the education, examination, and experience requirements contained in this part.
Statute and/or Regulation References Ark. Code Ann. §§ 17-12-103, -311, -401
and 17 CAR §§ 236-501, 502, 503, 1203, 1302(g)
Two (2)-Tiered 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 the 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 reviewed September 2, 2026 |
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