As California and the District of Columbia reach major milestones related to individual CPA mobility laws, profession leaders pause to reflect on what this means and assess the next steps in promoting cross-border practice.
California Gov. Jerry Brown on Sept. 20 signed legislation that facilitates cross-border mobility for out-of-state CPAs seeking to practice in the state. This makes the Golden State the 49th state to enact so-called "mobility" legislation.
Passage of the California law, which goes into effect July 1, 2013, was followed by another major mobility milestone. On Oct. 1, the District of Columbia's CPA mobility law took effect. These victories mean that the only U.S. jurisdictions without an individual CPA mobility law are Hawaii, Guam, Puerto Rico, the Virgin Islands, and the Northern Mariana Islands.
Under the model language written and supported by the AICPA, the National Association of State Boards of Accountancy (NASBA), and state boards of accountancy, CPAs can temporarily practice across state lines without obtaining a reciprocal license if …