Certified Public Accountant License Reciprocity by State (2026)
12 of 51 states have a published reciprocity note in our dataset. For the remaining states, the note is not published — check both state boards before you move.
Files and audits financial statements. Requires 150 credit hours, the Uniform CPA Exam (AICPA), and work experience. A reciprocity note means a license from a listed state is accepted, usually still with an application, fee and background check. When no note exists, verify directly.
| State | Reciprocity note | Verify with |
|---|---|---|
| Arizona | Yes — NASBA CPA mobility / substantial equivalency | Arizona State Board of Accountancy ↗ |
| California | Yes — NASBA CPA mobility / substantial equivalency | California Board of Accountancy ↗ |
| Florida | Yes — NASBA CPA mobility / substantial equivalency | Florida Board of Accountancy ↗ |
| Georgia | Yes — NASBA CPA mobility / substantial equivalency | Georgia State Board of Accountancy ↗ |
| Illinois | Yes — NASBA CPA mobility / substantial equivalency | Illinois Board of Examiners (IDFPR) ↗ |
| Michigan | Yes — NASBA CPA mobility / substantial equivalency | Michigan Board of Accountancy (LARA) ↗ |
| New York | Yes — NASBA CPA mobility / substantial equivalency | New York State Board of Public Accountancy (NYSED) ↗ |
| North Carolina | Yes — NASBA CPA mobility / substantial equivalency | North Carolina State Board of CPA Examiners ↗ |
| Ohio | Yes — NASBA CPA mobility / substantial equivalency | Accountancy Board of Ohio ↗ |
| Pennsylvania | Yes — NASBA CPA mobility / substantial equivalency | Pennsylvania State Board of Accountancy ↗ |
| Texas | Yes — NASBA CPA mobility / substantial equivalency | Texas State Board of Public Accountancy ↗ |
| Washington | Yes — NASBA CPA mobility / substantial equivalency | Washington State Board of Accountancy ↗ |
| Alabama | check both state boards | board site pending |
| Alaska | check both state boards | board site pending |
| Arkansas | check both state boards | board site pending |
| Colorado | check both state boards | board site pending |
| Connecticut | check both state boards | board site pending |
| Delaware | check both state boards | board site pending |
| District of Columbia | check both state boards | board site pending |
| Hawaii | check both state boards | board site pending |
| Idaho | check both state boards | board site pending |
| Indiana | check both state boards | board site pending |
| Iowa | check both state boards | board site pending |
| Kansas | check both state boards | board site pending |
| Kentucky | check both state boards | board site pending |
| Louisiana | check both state boards | board site pending |
| Maine | check both state boards | board site pending |
| Maryland | check both state boards | board site pending |
| Massachusetts | check both state boards | board site pending |
| Minnesota | check both state boards | board site pending |
| Mississippi | check both state boards | board site pending |
| Missouri | check both state boards | board site pending |
| Montana | check both state boards | board site pending |
| Nebraska | check both state boards | board site pending |
| Nevada | check both state boards | board site pending |
| New Hampshire | check both state boards | board site pending |
| New Jersey | check both state boards | board site pending |
| New Mexico | check both state boards | board site pending |
| North Dakota | check both state boards | board site pending |
| Oklahoma | check both state boards | board site pending |
| Oregon | check both state boards | board site pending |
| Rhode Island | check both state boards | board site pending |
| South Carolina | check both state boards | board site pending |
| South Dakota | check both state boards | board site pending |
| Tennessee | check both state boards | board site pending |
| Utah | check both state boards | board site pending |
| Vermont | check both state boards | board site pending |
| Virginia | check both state boards | board site pending |
| West Virginia | check both state boards | board site pending |
| Wisconsin | check both state boards | board site pending |
| Wyoming | check both state boards | board site pending |
Frequently asked questions
Can I transfer my CPA license to another state?
In our dataset, 12 states have a published reciprocity note (see the table). For every other state the rule is not published here — check both state boards before moving.
What does reciprocity mean for a license?
Reciprocity lets an already-licensed professional from one state qualify for a license in another state without repeating the full education and exam process. Some states have formal agreements; others require a state-specific exam or extra coursework even when they accept your license.
Why do some states say "check both state boards"?
State reciprocity tables are not consistently published in machine-readable form. When a state has not published an official note in our verified sources, we point you to both boards rather than guess. That is the safest answer for a decision that can affect your eligibility to work.
Does holding a license in one state guarantee a license in another?
No. Every state sets its own licensing law. Even in states with reciprocity, you typically still file an application, pay a fee, pass a background check and sometimes pass a state-specific exam. Always confirm directly with the destination state board.
Plan your move with CPA data
Reciprocity rules change frequently and are set by each state legislature and board. “Check both state boards” means the note is not published in our dataset — it is not a negative answer. Always verify with both boards before relocating (data retrieved 2026-08-20).