Understanding Mobility
Updated Oct. 4, 2011
Mobility is defined by the National Association of State Boards of Accountancy
(NASBA) as a practice privilege that generally permits a licensed
CPA in good standing from a substantially equivalent state to practice outside of his
or her principal place of business without obtaining another license.
CPA mobility can be looked at two ways:
- CPAs certified outside of Minnesota but wishing to do business here
- CPAs certified in Minnesota but wishing to do business in other states
CPAs certified outside of Minnesota but wishing to do business here
Since passing mobility in 2008, Minnesota now allows CPAs certified in other
states to have clients and conduct business in this state without a Minnesota
certificate. To do so, the certification requirements of the state you are
certified in must meet the certification requirements for Minnesota. This is
known as being substantially equivalent as defined in Minnesota Statute 326A.14.
Mobility impacts individual CPAs, not CPA firms. Because of this, a CPA whose
principal place of business is in another state could, under mobility rules,
temporarily work in Minnesota. If a CPA changes their principal place of business
to Minnesota, mobility would not apply and they would be required to obtain a
Minnesota certificate.
CPAs certified in Minnesota but wishing to do business in other states
All states, with the exception of California and Hawaii, have now passed CPA
mobility. This is good news for CPAs in Minnesota with clients located in other
states. Mobility now allows you to maintain these client relationships without
needing a state-specific CPA certificate. The catch is that your Minnesota
certificate must be substantially equivalent to the state you wish to practice
in. By choosing to practice in another state under mobility rules, that new
state's BOA has automatic jurisdiction.
If you work for a firm with offices in another state or have clients in a state
other than where your principal place of business is, you may be allowed to
temporarily conduct business there. Should your principal place of business
change to a state other than Minnesota, mobility would not apply for that state
and you would be required to hold a certificate in the new state.
State-specific information
CPA certification is always determined by a state's board
of accountancy (BOA). In Minnesota, the BOA can be reached at
651-296-7938.
Access the Minnesota BOA
Access contact
information for all BOAs
NASBA, in partnership with the AICPA, has launched an online mobility tool
designed to provide guidance on substantial equivalency between states.
While helpful, this tool should not be a CPA's only
source of information regarding mobility. It is always a good idea to
confirm answers with the BOA.
Access online mobility tool
While the MNCPA does not certify CPAs in Minnesota, we make it our goal
to understand the rules that impact you. Contact us at 952-831-2707 x2
with questions or email us.