CPA License Mobility & Reciprocity by State — reciprocity at a glance.
Substantial-equivalency mobility map (53/55 jurisdictions) + IPA (Individual Practice Authority) deprecation context + 150-hour rule state variants + ethics-exam state list + cross-state real take-home for accountants (BLS 13-2011 + RPP)
Reciprocity matrix — coming up: state-level status data being baked for cpa. Refer to the FAQ below for current state-by-state notes.
CPA License Mobility — Why Most CPAs Never File for Reciprocity
The Certified Public Accountant license operates under a uniquely permissive cross-state framework. Through the AICPA/NASBA Uniform Accountancy Act (UAA), 53 of 55 U.S. jurisdictions have adopted the substantial-equivalency mobility standard: a CPA in active good standing whose home jurisdiction's licensure standards align with the UAA model (150 education hours + 4-section CPA exam passage + 1 year of work experience) automatically holds practice privilege across substantially-equivalent jurisdictions. Hawaii and the U.S. Virgin Islands are the two non-equivalent holdouts.
This means most CPAs never file a reciprocity application. They sign reports, render tax services, and perform attest work for out-of-state clients under mobility privilege. Reciprocity (formal license issuance in a second state) is only triggered when a CPA permanently moves residency or establishes a primary practice location in a new state.
Mobility Status by Jurisdiction
Mobility status synced from NASBA CPA Mobility tool on 2026-05-05. State legislative updates are tracked annually.
| Jurisdiction | Mobility | Ethics exam | State accountant pay (median) | RPP (2024) |
|---|---|---|---|---|
| Alabama | Substantial equivalency | AICPA | $71,330 | 87.6 |
| Alaska | Substantial equivalency | AICPA | $84,710 | 105.4 |
| Arizona | Substantial equivalency | AICPA | $80,450 | 97.4 |
| Arkansas | Substantial equivalency | AICPA | $70,460 | 89.5 |
| California | Substantial equivalency | CA-PETH (state) | $94,580 | 114.0 |
| Colorado | Substantial equivalency | AICPA | $88,700 | 105.4 |
| Connecticut | Substantial equivalency | AICPA | $92,050 | 108.4 |
| Delaware | Substantial equivalency | AICPA | $83,200 | 100.7 |
| DC | Substantial equivalency | AICPA | $103,920 | 117.4 |
| Florida | Substantial equivalency | AICPA | $76,540 | 98.7 |
| Georgia | Substantial equivalency | AICPA | $80,030 | 92.5 |
| Hawaii | NOT substantial | State-specific | $78,520 | 112.9 |
| Idaho | Substantial equivalency | AICPA | $74,270 | 92.1 |
| Illinois | Substantial equivalency | AICPA | $84,830 | 97.7 |
| Indiana | Substantial equivalency | AICPA | $76,660 | 91.0 |
| Iowa | Substantial equivalency | AICPA | $75,720 | 90.6 |
| Massachusetts | Substantial equivalency | AICPA | $95,700 | 106.7 |
| Michigan | Substantial equivalency | AICPA | $77,810 | 93.0 |
| Minnesota | Substantial equivalency | AICPA | $83,540 | 99.5 |
| New Hampshire | Substantial equivalency | AICPA | $84,310 | 106.4 |
| New Jersey | Substantial equivalency | AICPA | $103,580 | 113.7 |
| New York | Substantial equivalency | AICPA | $104,340 | 114.2 |
| North Carolina | Substantial equivalency | AICPA | $78,200 | 94.7 |
| Ohio | Substantial equivalency | State-specific | $78,400 | 91.4 |
| Pennsylvania | Substantial equivalency | AICPA | $82,470 | 99.2 |
| Texas | Substantial equivalency | State-specific | $83,540 | 96.8 |
| Virginia | Substantial equivalency | AICPA | $87,310 | 101.4 |
| Washington | Substantial equivalency | AICPA | $87,940 | 110.1 |
| Wisconsin | Substantial equivalency | State-specific | $78,090 | 95.6 |
| U.S. Virgin Islands | NOT substantial | State-specific | n/a | n/a |
Excerpt of 30 jurisdictions; NASBA Mobility tool covers all 55. Median wages from BLS OES 13-2011 (Accountants and Auditors), May 2024.
Mobility, Reciprocity, IPA — Three Mechanisms, Different Use Cases
The Public Accountancy Mobility Project (jointly led by AICPA + NASBA) replaced multiple legacy mechanisms. Knowing which one applies to your situation determines whether you owe any paperwork and fees.
| Mechanism | What it covers | Cost | Application | When to use |
|---|---|---|---|---|
| Mobility (substantial equivalency) | Cross-state attest, tax, consulting work without obtaining destination license | $0 — automatic | None | Working with out-of-state clients while remaining residence-based at home |
| Reciprocity (relicensure) | Permanent CPA license in a new state | $200–500 application + state ethics + NASBA evaluation | State-specific application + NASBA verification | Permanent move; establishing primary practice in new state |
| IPA (deprecated) | Pre-mobility era cross-state firm authorization | n/a | n/a | Replaced by mobility for individuals; firm-mobility rules now governed under UAA Section 23 |
| International (MRA) | Cross-border CPA recognition (Canada/UK/Aus/NZ/HK/Ireland/Mexico) | $500–1,500 + IQEX exam | NASBA + foreign body | Holding U.S. CPA + targeting practice in MRA-partner country |
How to File a CPA Reciprocity Application (When You Actually Need One)
- Confirm substantial equivalency. Both your home and destination states must be UAA-aligned (53 of 55 currently). Hawaii and USVI require additional steps.
- Order NASBA license verification. $30 verification fee — NASBA forwards your CPA exam scores, education credentials, and good-standing status to the destination state board.
- File state reciprocity application. $50–250 application fee; states ask for proof of 1+ year experience, current good-standing letter, ethics-exam completion, sometimes a state-specific ethics module.
- Complete state-specific ethics if required: California (CA-PETH separate exam + 2 California ethics CPE), Texas (Texas Rules exam), Wisconsin, Ohio. AICPA Professional Ethics for CPAs ($229) satisfies most other states.
- Background check. Most states require fingerprint + state criminal background; cost $50–100, turnaround 2–4 weeks.
- Receive new state license. Total typical time: 4–8 weeks; total typical cost: $300–600.
Mobility-only practitioners — don't file unnecessarily. Most CPAs working across state lines hold one home-state license, file no reciprocity paperwork, and pay no additional fees. Reciprocity is only required when you establish primary practice in a new state.
CPA Evolution and the New Discipline Sections
Effective January 2024, the CPA exam transitioned to the CPA Evolution structure: three Core sections (AUD, FAR, REG) all candidates must pass, plus one Discipline section chosen from BAR (Business Analysis & Reporting), ISC (Information Systems & Controls), or TCP (Tax Compliance & Planning). Discipline choice does not restrict practice — all four sections together yield the same CPA license.
Mobility and reciprocity rules are unchanged by CPA Evolution. Pre-2024 CPA exam sections (AUD, FAR, REG, BEC) remain valid for already-licensed CPAs; candidates mid-stream as of January 2024 transitioned per NASBA's CPA Evolution Continuance rules.
Score validity: passed sections under either model remain valid 30 months from the first passing test date until all four sections are complete.
Cross-State Real Take-Home for Accountants
BLS OES May 2024, accountants and auditors (SOC 13-2011), top 8 states by employed count, with state-tax + RPP overlay:
| State | Median (gross) | State tax | RPP | Real take-home (est.) | Mobility? |
|---|---|---|---|---|---|
| California | $94,580 | 9.3% top | 114.0 | ~$57,800 | Yes (mobility) |
| Texas | $83,540 | 0% | 96.8 | ~$67,800 | Yes (mobility) |
| New York | $104,340 | 6.85% top | 114.2 | ~$64,300 | Yes (mobility) |
| Florida | $76,540 | 0% | 98.7 | ~$60,800 | Yes (mobility) |
| Illinois | $84,830 | 4.95% flat | 97.7 | ~$63,000 | Yes (mobility) |
| Massachusetts | $95,700 | 5% flat | 106.7 | ~$65,400 | Yes (mobility) |
| New Jersey | $103,580 | 6.4% top | 113.7 | ~$64,200 | Yes (mobility) |
| Washington | $87,940 | 0% | 110.1 | ~$62,800 | Yes (mobility) |
Texas has the strongest accountant economics when mobility is in play — competitive gross, no state tax, RPP near national mean, and full mobility means you can serve clients in NY/CA/MA without relicensure overhead. California's nominal premium evaporates after tax + RPP. The mobility framework specifically advantages CPAs who can locate themselves in tax-favorable states while serving clients nationally.
Data Sources & Update Cadence
Mobility framework: NASBA Public Practice Mobility + AICPA Uniform Accountancy Act. Mobility lookups: CPA Mobility Tool. State-specific board rules from each state's Department of Accountancy or Board of Accountancy. Wage data: BLS OES 13-2011 (Accountants and Auditors), May 2024 release. RPP: BEA Regional Price Parities, 2024 release. Tax rates: state Department of Revenue 2025 schedules. We re-sync annually for mobility status, semi-annually for wage data. CPA Evolution exam structure per AICPA (2024 launch). The 150-hour reform legislation in MN/OH/IN is monitored quarterly — current state-by-state rule reflects May 2026.
- Do CPA licenses transfer between states?
- Functionally yes — but the mechanism is mobility, not reciprocity. Under the AICPA/NASBA Uniform Accountancy Act (UAA) substantial-equivalency framework, a CPA in active good standing in any of 53 of 55 U.S. jurisdictions can practice or sign attest reports across state lines without obtaining a separate license — provided the work is not a primary practice in the destination state. Hawaii and the Virgin Islands are the two non-substantially-equivalent jurisdictions remaining as of 2026.
- What is CPA mobility (substantial equivalency)?
- Mobility is automatic cross-state practice privilege for CPAs whose home state's licensure standards are deemed 'substantially equivalent' to the UAA model: 150 hours of education, passage of all four CPA exam sections, and one year of work experience. NASBA's CPA Mobility tool (cpamobility.org) verifies whether your home-state license enables practice in any destination state for any of: signing audit reports, signing review/compilation reports, providing tax services, providing consulting. You do not file or pay anything to NASBA or the destination board for mobility privilege — it is automatic by virtue of holding the home-state license.
- What replaced traditional CPA reciprocity?
- Through 2010, CPAs needing to relocate or sign reports in another state had to apply for a reciprocal license — file an application, pay $50–500, sometimes pass a state-specific ethics exam, and wait 4–12 weeks. The UAA mobility framework (substantially complete by 2014, finalized by 2018 with North Carolina and Hawaii being the last holdouts) replaced this with automatic privilege under substantial equivalency. Most CPAs today never file reciprocity paperwork; they simply practice across state lines under mobility. Reciprocity applications are now used primarily when a CPA permanently moves residency to a new state.
- What is the 150-hour rule and does it differ by state?
- All 55 U.S. jurisdictions require 150 semester hours of college-level education for full CPA licensure (vs the typical 120-hour bachelor's degree). Variants exist on (1) what coursework counts — most states require 24+ hours of accounting and 24+ hours of business; some specify intermediate accounting, auditing, or tax course minimums; (2) when the 150 must be completed — most allow sitting for the exam at 120 hours but require 150 for licensure; California allows 150 anytime before licensure but requires specific ethics units. Important 2025–26 reform: several states (notably Minnesota, Ohio, and Indiana) have introduced legislation creating a 120-hour pathway with extended experience requirements as an alternative to 150 hours, in response to the CPA pipeline shortage. Verify your state's current rule before assuming the 150-hour standard applies.
- Which states require a state-specific ethics exam?
- Most states accept the AICPA Professional Ethics for CPAs course (online, ~$229, 11 modules, multiple-choice exam) for licensure. State-specific ethics exams in addition: California (CA-PETH, separate ethics exam), Texas (Texas Rules of Professional Conduct exam), Wisconsin (Wisconsin Statutes & Codes exam), Ohio (Ohio Board exam). Most states also require an ethics CPE every 2-3 years post-licensure (typically 2-4 hours).
- If I move to a new state, do I need to transfer my CPA license?
- Yes, eventually. Mobility allows you to practice across state lines, but if you establish your principal place of business or primary practice in a new state, that state will require you to obtain a license there (typically by reciprocity application, which is straightforward under substantial equivalency). Reciprocity application typically requires: proof of current good-standing license in your home state, NASBA verification, a state-specific application + fee ($50–250), sometimes a state ethics module. Total cost ~$200–500; timeline 2–8 weeks. Mobility covers cross-state work; reciprocity covers cross-state residency.
- Is the CPA license valid for international practice?
- Partially. The U.S. CPA is recognized for U.S. company audits and SEC-related work in any jurisdiction. International recognition operates through Mutual Recognition Agreements (MRAs) maintained by NASBA/AICPA: U.S. CPAs can obtain reciprocal credentials in Canada (CPA Canada), Australia (CA ANZ), Hong Kong (HKICPA), Ireland (CAI), Mexico (IMCP), New Zealand (CA ANZ), and the U.K. (ICAEW) via MRA pathways. Each MRA requires home-jurisdiction-specific exams (typically a single Local Knowledge or Statutory Reciprocity exam). MRAs do not work in reverse for non-MRA-country credentials seeking U.S. CPA — those candidates use the IQEX (International Qualification Examination) or sit the full Uniform CPA Examination.
- What about CPA firm mobility (not individual practice)?
- Firm-level mobility is more complex than individual mobility. A CPA firm performing attest services (audit, review, compilation) in a destination state typically must register as an out-of-state firm with that state's Board of Accountancy — even if the individual CPAs hold mobility privilege. Firm registration fees range $100–500, generally annual. UAA-aligned states have streamlined firm registration; a few non-UAA states (and pre-2014 holdouts) maintain higher friction. AICPA maintains a state-by-state firm-mobility tracker.
- Does the CPA exam itself transfer between states?
- Yes. CPA exam scores are universal across U.S. jurisdictions — a passing score in any state is accepted by every other state's Board of Accountancy. The exam is administered uniformly by AICPA/NASBA via Prometric and consists of three Core sections (AUD, FAR, REG) plus one Discipline section (BAR, ISC, or TCP) under the post-2024 CPA Evolution model. Passing scores are valid for 30 months from when you pass your first section; if you don't complete all four within 30 months, the earliest passed sections expire and must be re-passed. State-specific are the application/eligibility steps, not the exam content.