Practice Mobility & CPA Compliance

State mobility rules are changing quickly, and firms need practical guidance on what those changes mean for service lines, ownership requirements, notifications, and cross-border CPA practice. Use the video series below for context, then explore the interactive map for state-by-state firm mobility classifications.

Mobility Challenges Video Series

Three short videos from our CEO on the operational and compliance issues firms run into when managing mobility across jurisdictions.

CPA QualityPro

Get firm and individual mobility determinations with service-level detail

See state-specific requirements, notifications, and compliance details in one place instead of piecing them together manually.

Interactive Practice Mobility by State

The classifications on this map indicate the general ability of firms to serve clients in states where they don't have a physical presence based on the state laws and regulations. Firm mobility in each state is dependent on firms having a license in good standing in their home state, providing the services through individuals with appropriate practice privileges, and on firms complying with relevant individual state requirements on firm ownership, peer review, and other state board requirements. Other state agencies may also have requirements for businesses operating in their state.

The classifications for each jurisdiction indicate the general ability of firms to serve clients in states where they don't have a physical presence based on the state laws and regulations. Firm mobility in each state is dependent on firms having a license in good standing in their home state, providing the services through individuals with appropriate practice privileges, and on firms complying with relevant individual state requirements on firm ownership, peer review, and other state board requirements. Other state agencies may also have requirements for businesses operating in their state.

Select a state to see its rules for out-of-state CPA firms. Or choose View All States to browse the full list. Have questions about a state's classification? Contact us at mobility@cpaqualitypro.com

No additional firm registration required Mixed / conditional Prior notification required
Blank map of the United States and its territoriesAlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWest VirginiaWisconsinWyomingDistrict of ColumbiaPuerto RicoU.S. Virgin IslandsGuamNorthern Mariana IslandsAmerican SamoaDistrict of Columbia