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When individual mobility goes into effect for each state

Tracking national implementation dates

Updated: Nov. 4, 2025

Are you interested in using your CPA certificate in a state in which you're not currently licensed? While the United States sees positive change with individual mobility throughout individual licensing jurisdictions, it can be difficult to understand how each state approaches practice privileges.

This page shares when each state's new mobility rules take effect, and shares with you links to each state's respective board of accountancy to better understand its requirements.

Please verify with each state to determine its specific requirements for practicing law in that state.

This page is regularly updated to track progress in all United States licensing jurisdictions. Please email Corey Butler at cbutler@mncpa.org with any updates. The map was created using mapchart.net.

State Board of Accountancy websites Individual mobility adoption
Alabama Alabama State Board of Public Accountancy In effect
Alaska Alaska Board of Public Accountancy 1/1/2026
California California Board of Accountancy 1/1/2026
Connecticut Connecticut State Board of Accountancy In effect
Delaware Delaware Board of Accountancy 7/1/2026
Georgia Georgia State Board of Accountancy 1/1/2026
Illinois Illinois Board of Examiners 1/1/2026
Iowa Iowa Accountancy Examining Board 7/1/2026
Maryland Maryland Board of Public Accountancy In effect
Minnesota Minnesota Board of Accountancy In effect
Nebraska Nebraska Board of Public Accountancy In effect
Nevada Nevada State Board of Accountancy In effect
New Mexico New Mexico Public Accountancy Board 1/1/2026
New York New York State Office of the Professions One year after ratification
North Carolina North Carolina Board of CPA Examiners In effect
Ohio Accountancy Board of Ohio In effect
Oregon Oregon Board of Accountancy 1/1/2026
Pennsylvania Pennsylvania State Board of Accountancy In effect
South Carolina South Carolina Board of Accountancy In effect
Tennessee Tennessee State Board of Accountancy In effect
Texas Texas State Board of Public Accountancy In effect
Utah Utah Division of Professional Licensing 7/1/2026
Virginia Virginia Board of Accountancy In effect
Washington Washington Board of Accountancy In effect

Other tracking pages to visit