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:
A license to engage in the practice of public accountancy in Georgia shall be issued by the executive director, at the direction of the Georgia State Board of Accountancy, to each individual who is certificated as a certified public accountant under Ga. Code Ann. § 43-3-9, or Ga. Code Ann. § 43-3-12 or who shall have furnished evidence, satisfactory to the Georgia State Board of Accountancy, of compliance with the continuing professional education requirements of Ga. Code Ann. § 43-3-19, and to firms licensed under Ga. Code Ann. § 43-3-16, provided that such firms are maintained and licensed as required under Ga. Code Ann. § 43-3-16 and Ga. Code Ann. § 43-3-17. There shall be a biennial license fee in an amount to be determined by the Georgia State Board of Accountancy.
Individual Practice Privilege See Ga. Code Ann. § 43-3-18
- Notwithstanding any other provision of law, any individual who offers or renders professional services, as such services are defined in the Georgia State Board of Accountancy's rules or regulations, whether in person, by mail, telephone or electronic means, under Ga. Code Ann. § 43-3-18, shall be granted mobility practice privileges in Georgia and no notice, license fee, or other submission shall be provided by any such individual. Such individual shall be subject to consent to jurisdiction requirements of Ga. Code Ann. § 43-3-18(b)(3).
- An individual who qualifies for the mobility practice privileges under Ga. Code Ann. § 43-3-18 who, for a client who specifies a location in Georgia to which any attest service under Ga. Code Ann. § 43-3-2(2)(A)(C)(D) is directed, may only perform such services through a firm that meets the requirements of Ga. Code Ann. § 43-3-16; and
- An individual qualifying for the mobility practice privileges in Georgia may provide expert witness services in Georgia and shall be deemed to be in compliance with Georgia Code Section 24-7-702 for purposes of such services.
It shall not be a violation of this Code section or the Georgia Accountancy Act for an individual who does not hold a Georgia license but who qualifies for the mobility practice privileges under Ga. Code Ann. § 43-3-18(b) to use the title or designation 'certified public accountant' or 'CPA' or other titles to indicate that the individual is a certified public accountant, and such individual may engage in the practice of public accountancy in this state with the same privileges as a license holder so long as the individual complies Ga. Code Ann. § 43-3-18(b)(4). - As per Ga. Comp. R. & Regs. r. 20-2-.09(2),an individual whose residence and office location is and remains outside of Georgia may elect to exercise mobility practice privileges in Georgia under Ga. Code Ann. § 43-3-18(b) without the requirement to obtain a license, certificate, or registration with the Georgia State Board of Accountancy or pay a fee provided the individual holds a current and unencumbered license as a CPA in a state which grants similar practice privileges to license holders in Georgia.
Firm Practice Privilege/Firm Registration Requirement - The following firms shall be required to be licensed under Ga. Code Ann. § 43-3-16:
- Any firm with a physical office in this state that uses the title 'CPA' or 'CPA firm'; and
- Any firm with a physical office in this state practicing public accountancy;
- Any firm that does not have a physical office in this state but performs any attest or compilation service described in Ga. Code Ann. § 43-3-2(2) or (4) for a client that specifies a location in this state to which such service is directed, unless such firm meets the following requirements:
- A firm that does not have a physical office in this state may perform attest or compilation services described in Ga. Code Ann. § 43-3-2(2) or (4) for a client that specifies a location in this state to which such services are directed and may use the title 'CPA' or 'CPA firm' without being licensed as provided in this Code section only if:
See Ga. Comp. R. & Regs. r. 20-8-.01(2) Firms Required to Be Licensed - Biennial Licensure and Ga. Comp. R. & Regs. r. 20-8-.02 Firms Not Required to Be Licensed. Firm Qualifications for registration as a certified public accountant firm are as follows: - The Georgia State Board of Accountancy shall grant or renew the license of a firm practicing public accountancy to firms that meet the following requirements:
- Ownership
- Partners, members, or shareholders owning at least a simple majority of the financial interest and voting rights of the firm shall be certified public accountants of this state or any other state in good standing, except that such partners, members, or shareholders who are certified public accountants and whose office location designated by such partners, members, or shareholders who are certified public accountants for purposes of mobility practice privileges and reciprocity is in this state and who perform accounting services in this state shall be required to hold a license from Georgia.
- An individual who has mobility practice privileges under Ga. Code Ann. § 43-3-18(b) who performs services for which a firm licensure is required under Ga. Code Ann. § 43-3-18(b)(4) shall not be required to obtain a certificate or license in Georgia;
- The firm shall be in compliance with all requirements and provisions of law governing the organizational form of the firm in any other state that is the firm's office location designation for purposes of mobility practice privileges and reciprocity;
- The firm shall comply with all rules or regulations pertaining to firms licensed by the Georgia State Board of Accountancy;
- The resident manager, as such term is defined in the Georgia State Board of Accountancy's rules or regulations, of each office of the firm within this state in the practice of public accountancy shall be a certified public accountant of this state in good standing;
- Any firm that includes non-licensee owners shall comply with the following rules:
- The firm shall designate the holder of a license in this state, or in the case of a firm which is required to be licensed pursuant to Ga. Code Ann. § 43-3-16(b)(1)(C), a licensee of any other state who meets the mobility practice privileges requirements set forth in Ga. Code Ann. § 43-3-18(b), who shall be responsible for the proper licensure of the firm and shall identify that individual to the Georgia State Board of Accountancy;
- All non-licensee owners shall provide services or perform functions in the firm or the firm's affiliated entities; and
- The firm shall comply with such other requirements as the Georgia State Board of Accountancy may impose by rule or regulation;
- Any holder of a license in this state and any individual who qualifies for mobility practice privileges under Ga. Code Ann. § 43-3-18(b) who is responsible for supervising attest or compilation services and signs or authorizes someone to sign the accountant's report on behalf of the firm shall meet the competency requirements set by the Georgia State Board of Accountancy for such services; and
- Any holder of a license in this state and any individual who qualifies for mobility practice privileges under Ga. Code Ann. § 43-3-18(b) who signs or authorizes someone to sign the accountant's report on behalf of the firm shall meet the competency requirements set by the Georgia State Board of Accountancy.
- Each firm required to be licensed under Ga. Code Ann. § 43-3-16(1)(b) shall be licensed biennially under this chapter with the Georgia State Board of Accountancy, provided that any firm for which such requirement becomes effective between biennial reporting periods shall become licensed with the board within sixty (60) days. Such a firm shall be required to show that all attest and compilation services rendered in this state are under the supervision of an individual holding a license issued by the Georgia State Board of Accountancy or an individual with mobility practice privileges under Ga. Code Ann. § 43-3-18(b). The Georgia State Board of Accountancy, by rule or regulation, shall prescribe the procedure to be followed in effecting such licensure and the information which shall be required to be provided regarding the firm and its practice.
- A licensed firm shall file written notice to the Georgia State Board of Accountancy within sixty (60) days after the occurrence of the opening of a new office or the closing or change of address of any of its offices in this state. Each such office shall be under the supervision of a resident manager who may be a partner, principal, shareholder, member, or a staff employee holding a license in this state.
- Neither the denial of a firm license under this Code section nor the denial of the renewal of a firm license under Ga. Code Ann. § 43-3-17 shall be considered to be a contested case within the meaning of Chapter 13 of Title 50, the 'Georgia Administrative Procedure Act.' Notice and hearing within the meaning of Chapter 13 of Title 50 shall not be required, but the applicant shall be allowed to appear before the Georgia State Board of Accountancy if he or she requests.
Consent to Jurisdiction See Ga. Code Ann. § 43-3-18(3)
An individual licensee of another state exercising practice privileges in Georgia and the firm that employs such individual shall simultaneously consent, as a condition to the exercising of this privilege, to: - The personal and subject matter jurisdiction and disciplinary authority of the Georgia State Board of Accountancy.
- Compliance with the rules and regulations adopted by the Georgia State Board of Accountancy.
- In the event the individual's license issued by any other state designated by such individual for purposes of mobility practice privileges and reciprocity is not current, the individual shall cease offering or rendering professional services in Georgia individually and on behalf of the CPA firm.
- The appointment of the Georgia State Board of Accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by the Georgia State Board of Accountancy against the individual.
Peer Review Requirement See Ga. Comp. R. & Regs. r. 20-8-.02
- A firm that does not have a physical office in Georgia may perform the attest or compilation services described in Ga. Code Ann. § 43-3-2(2)or(4) for a client that specifies a location in Georgia to which such service is directed and may use the title 'CPA' or 'CPA firm' without being licensed in this state if:
- Such firm complies with the ownership requirements of Ga. Code Ann. § 43-3-16.
- Such firm participates in a peer review whose standards at a minimum comply with the "Standards for Performing and Reporting on Peer Review" promulgated by the American Institute of Certified Public Accountants in a manner consistent with the timing and completion requirements of Ga. Code Ann. § 43-3-17. . Such firm provides services through an individual with practice privileges under Ga. Code Ann. § 43-3-18(c) related to mobility practice privileges.
- Such firm has an active license in its state of primary business location.
Additional Requirement - As per Ga. Code Ann. § 43-3-27:
- Any individual issued a license or certification under the Georgia Accountancy Act or providing services under mobility practice privileges and convicted under the laws of Georgia, the United States, any other state, or any other country of a felony as defined in Ga. Code Ann. § 43-3-19(a)(3) shall be required to notify the Georgia State Board of Accountancy of such conviction within thirty (30) days of such conviction. The failure of such individual to notify the Georgia State Board of Accountancy of a conviction shall be considered grounds for revocation of his or her license or other authorization issued pursuant to this chapter.
- The Georgia State Board of Accountancy may not suspend the license of an individual because he or she has been certified by any entity of the federal government for nonpayment or default or breach of a repayment or service obligation under any federal educational loan, loan repayment, or service conditional scholarship program.
- Under Ga. Comp. R. & Regs. r. 20-3-.09(1)&(3) Individual Practice Privileges and Reciprocity:
- An individual already licensed in another state who becomes a resident of Georgia, establishes a physical office in Georgia, or whose office location is the physical office of a firm in Georgia may qualify for a reciprocal license under Ga. Code Ann. § 43-3-12 and must apply on a form for the purpose provided by the Georgia State Board of Accountancy and obtainable from its Office. The application must be accompanied by a fee in the amount established by Georgia State Board of Accountancy policy; as well as an affidavit that the individual is a United States citizen, a legal permanent resident of the United States, or that he/she is a qualified alien or non-immigrant under the Federal Immigration and Nationality Act. If the individual is not a U.S. citizen, he/she must submit documentation that will determine his/her qualified alien status. The Georgia State Board of Accountancy participates in the DHS-USCIS SAVE (Systematic Alien Verification for Entitlements or "SAVE") program for the purpose of verifying citizenship and immigration status information of non-citizens. If the individual is a qualified alien or non-immigrant under the Federal Immigration and Nationality Act, he/she must provide the alien number issued by the Department of Homeland Security or other federal immigration agency. Individuals practicing under Ga. Comp. R. & Regs. r. 20-3-.09 may not practice in this state under Ga. Code Ann. § 43-3-18(b).
- An individual whose residence and office location is and remains outside of Georgia may apply for a reciprocal license under Ga. Code Ann. § 43-3-12.
Restrictions - See Ga. Code Ann. § 43-3-21 for a full list of causes that give the Georgia State Board of Accountancy jurisdiction to refuse to grant a license to an applicant, revoke any license issued by the Georgia State Board of Accountancy, discipline a licensee, or forbid an individual from exercising the mobility practice privileges, which includes, but is not limited to:
- fraudulent representations, convictions of any felony or crime involving moral turpitude, disciplinary action upon the license, failure to comply with child support orders, failure to furnish evidence of CPE requirements, engaging in unprofessional conduct, and violating the laws and rules of the Georgia Boad of Accountancy.
- Ga. Code Ann. § 43-3-18(c)(b) shall not be applied or construed to allow an individual to engage in the practice of public accountancy in this state based on mobility practice privileges unless such individual holds a current license as a certified public accountant in any other state which grants similar reciprocity to license holders in this state.
Definitions See Ga. Code Ann. § 43-3-2 and Ga. Comp. R. & Regs. r. 20-2
- “Attest” in Georgia means providing the following public accountancy services:
- Any audit to be performed in accordance with the professional standards adopted by the Georgia State Board of Accountancy’s rules or regulations;
- Any review of a financial statement to be performed in accordance with the professional standards adopted by the Georgia State Board of Accountancy’s rules or regulations;
- Any examination of prospective financial information to be performed in accordance with the professional standards for attestation engagements adopted by the Georgia State Board of Accountancy’s rules or regulations;
- Any engagement to be performed in accordance with the professional standards related to public companies adopted by the Georgia State Board of Accountancy’s rules or regulations; and
- Any examination, review, or agreed upon procedures engagement to be performed in accordance with the professional standards adopted by the Georgia State Board of Accountancy’s rules or regulations, other than an examination of prospective financial information as described in the third bullet of this paragraph.
- "Compilation" in Georgia means providing a service to be performed in accordance with professional standards adopted by the Georgia State Board of Accountancy's rules or regulations that presents information in the form of financial statements that are the representation of management or owners without undertaking to express any assurance as to the statements.
- "Financial Statements" in Georgia shall be deemed and construed to mean statements and footnotes related thereto that purport to show financial position which relates to a point in time or changes in financial position which relates to a period of time, and statements which use a cash or other comprehensive basis of accounting. Incidental financial data included in management advisory services reports to support recommendations to a client, and tax returns and supporting schedules do not, for purposes of these Rules, constitute financial statements, and the statement, affidavit or signature of preparers required on tax returns neither constitutes an opinion on financial statements nor requires a disclaimer of such opinion.
- "Firm" in Georgia means any proprietorship, partnership, corporation, association, or any other legal entity which is practicing public accountancy.
- "Peer review" in Georgia means a study, appraisal, or review of one (1) or more aspects of the professional work of a licensee that provides attest or compilation services, by a licensee who is not affiliated with the individual or firm being reviewed.
- "Physical office" in Georgia shall be deemed and construed to mean any space which is maintained by a firm for the practicing of public accountancy, and has any of the following identification:
- Listing in a telephone or any other directory;
- Name printed on entrance doors, lobby directories, windows, etc.; or
- Maintaining any space where someone works regularly or is available for meeting the public.
"Practice of public accountancy" or "practicing public accountancy" in Georgia means offering to perform or performing attest or compilation services or while holding oneself out in such manner as to state or imply that one (1) is a licensee, offering to perform or performing for an individual or entity services involving: The use of accounting or auditing skills; Management advisory or other consulting services; The preparation of tax returns; or The furnishing of advice on tax matters.
- "Professional Engagement" in Georgia shall be deemed and construed to mean the association between a client and a practitioner relative to the performance of professional services by the practitioner for the client.
- "Professional services" in Georgia shall be deemed and construed to mean any services performed or offered to be performed by a licensee for a client in the course of the practice of public accountancy.
- "Report" in Georgia, when used with reference to any attest or compilation service, 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 includes or is accompanied by any statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing. Such a statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the person or firm is an accountant or auditor, or from the language of the report itself. Such term includes any form of language which disclaims an opinion when such form of language is conventionally understood to imply any 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 or firm issuing such language; and it includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence.
Statute and/or Regulation Reference Ga. Code Ann. § 43-3-2
Ga. Code Ann. § 43-3-16
Ga. Code Ann. § 43-3-18
Ga. Code Ann. § 43-3-21
Ga. Code Ann. § 43-3-27
Ga. Code Ann. § 43-3-31
Ga. Comp. R. & Regs. r. 20-2
Ga. Comp. R. & Regs. r. 20-3-.09
Ga. Comp. R. & Regs. r. 20-8-.01
Ga. Comp. R. & Regs. r. 20-8-.02
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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