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.
Beginning November 2025, get personalized state-by-state details & requirements based on your current licenses and firm structure sign up for CPA QualityPro.
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 practice privileges, prior notification is required:
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Some services require additional action or firm notification:
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Practice privileges, no additional firm registration required:
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Some states allow firm mobility for certain attest services, such as reviews. To get a full breakdown by service in each state, sign up for CPA QualityPro.