Certified Public Accountant License Reciprocity by State (2026)
CPA mobility under the Uniform Accountancy Act
CPAs transfer through mobility rather than a compact. Under Section 23 of the Uniform Accountancy Act a CPA licensed in a substantially equivalent jurisdiction can practise in another jurisdiction without a separate licence, and all 55 U.S. accountancy jurisdictions are currently found substantially equivalent.
- Covers:
- Certified public accountants (CPA) holding an active licence.
- Does not cover:
- A two-tier certificate without an active licence or permit is not automatically substantially equivalent.
- Governing body:
- National Association of State Boards of Accountancy (NASBA) with the AICPA
What to know before you rely on it
- Mobility is now individual-based: your own education, exam and experience determine the practice privilege, not just your home state.
- Some jurisdictions still require you to notify the board or pay a fee before you use the practice privilege.
- If your credentials are not substantially equivalent you can have them individually evaluated through NASBA's CredentialNet service.
- Mobility covers a practice privilege; it is not the same as holding a licence in the other state.
Verify this first: Check your destination jurisdiction's current practice privilege rules on CPAMobility.org before you take on the work.
NASBA — Substantial Equivalency ↗State-by-state reciprocity notes
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.
| 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
How does a CPA license transfer between states?
CPAs transfer through mobility rather than a compact. Under Section 23 of the Uniform Accountancy Act a CPA licensed in a substantially equivalent jurisdiction can practise in another jurisdiction without a separate licence, and all 55 U.S. accountancy jurisdictions are currently found substantially equivalent.
Which states participate in CPA mobility under the Uniform Accountancy Act?
CPAs transfer through mobility rather than a compact. Under Section 23 of the Uniform Accountancy Act a CPA licensed in a substantially equivalent jurisdiction can practise in another jurisdiction without a separate licence, and all 55 U.S. accountancy jurisdictions are currently found substantially equivalent. Confirm the current position with National Association of State Boards of Accountancy (NASBA) with the AICPA.
Does CPA mobility under the Uniform Accountancy Act mean I skip the exam entirely?
Not automatically. Mobility is now individual-based: your own education, exam and experience determine the practice privilege, not just your home state. The only reliable answer for your situation comes from the destination board, so verify before you pay application fees.
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 or compacts; others require a state-specific exam or extra coursework even when they accept your license. Many states do not grant a license on reciprocity at all — they grant it by comity or endorsement, meaning you still file an application and meet their requirements.
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 or a compact, 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.
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Reciprocity rules and compact membership 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. Mechanism data retrieved 2026-09-13; always verify with both boards before relocating.