CPA mobility gives out-of-state CPAs a temporary practice privilege — it’s not a substitute for being licensed where you live and work. As a general rule, CPAs should hold a license in their principal place of business, which may not always be the same as the state where they live. For example, someone living in Virginia, but working for a firm in Washington, D.C. might hold a D.C. license, but not a Virginia license.
Most states have “holding out” provisions that restrict who can use the CPA title. While mobility often covers temporary out-of-state practice, state boards expect anyone permanently living and practicing in a state to hold a license there. A mismatch between where a CPA resides and where they’re licensed can create a compliance risk your firm may not be aware of. In the Virginia/D.C. example, if the CPA started practicing out of the firm’s Virginia office or serving clients in Virginia, they would need to get a Virginia license because they reside in the state and would not be covered by the temporary mobility privilege.
CPA QualityPro helps surface this: when you check a staff member’s mobility status in their home state, the system will flag anyone whose residence jurisdiction doesn’t align with their licensure.