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Professional license portability
CPA license reciprocity by state
CPA licenses are broadly portable across the US — 47 of 51 states accept transfers with either direct recognition or licensure by endorsement. Tier classifications below come from each state's licensing board; click into any row for the source language and current fees.
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4 states recognize
assignment_turned_in
43 via endorsement
edit_note
1 require exam
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3 not recognized
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Most states recognize CPAs from "substantially equivalent" jurisdictions under the AICPA framework, which functions like reciprocity for transferring CPAs. Specific requirements vary by state — see each row for the destination state's language.
Reciprocity tier legend
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Recognized
Existing license or national cert accepted directly.
assignment_turned_in
Endorsement
Apply for a new license — paperwork, fees, no re-exam.
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Exam required
Must retake the state exam or complete state-specific training.
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Not recognized
No reciprocity pathway. Satisfy state requirements from scratch.
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No license required
State does not license this profession.
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Unclear
State policy ambiguous or silent. Contact licensing board.
All 50 states + DC
Each row links to the full cpa profile for that state — exam costs, application fees, licensing board contact, and the source language behind the tier classification.
| State | Reciprocity tier | Summary | Detail |
|---|---|---|---|
| Alabama | assignment_turned_in Endorsement | Alabama offers reciprocity for out-of-state CPAs meeting education, experience, and possibly ethics exam requirements. | Full page arrow_outward |
| Alaska | assignment_turned_in Endorsement | Alaska offers reciprocity for CPAs from other jurisdictions who meet its requirements. | Full page arrow_outward |
| Arizona | assignment_turned_in Endorsement | Arizona offers reciprocity for CPAs with substantially equivalent qualifications, plus limited practice privileges. | Full page arrow_outward |
| Arkansas | assignment_turned_in Endorsement | Arkansas offers reciprocity for CPAs meeting substantially equivalent qualifications or specific experience and CPE criteria. | Full page arrow_outward |
| California | block Not recognized | California does not recognize reciprocity; out-of-state CPAs must meet California's full licensing requirements. | Full page arrow_outward |
| Colorado | assignment_turned_in Endorsement | Colorado offers reciprocity for CPAs from substantially equivalent states, requiring ethics exam and state-specific CPE. | Full page arrow_outward |
| Connecticut | assignment_turned_in Endorsement | Connecticut offers reciprocity based on substantial equivalency, with experience potentially waiving some requirements. | Full page arrow_outward |
| Delaware | assignment_turned_in Endorsement | Delaware offers reciprocity for CPAs from substantially equivalent jurisdictions with required experience. | Full page arrow_outward |
| District of Columbia | assignment_turned_in Endorsement | DC offers reciprocity for CPAs from substantially equivalent jurisdictions or MRA countries. | Full page arrow_outward |
| Florida | assignment_turned_in Endorsement | Florida offers licensure by endorsement for CPAs meeting substantially equivalent standards, plus mobility provisions. | Full page arrow_outward |
| Georgia | assignment_turned_in Endorsement | Georgia offers reciprocity; applicants must meet state education requirements and hold an active license. | Full page arrow_outward |
| Hawaii | block Not recognized | Hawaii does not offer interstate reciprocity; out-of-state CPAs must apply as initial applicants. | Full page arrow_outward |
| Idaho | assignment_turned_in Endorsement | Idaho offers reciprocal licensing for CPAs, recognizing substantial equivalency and offering mobility. | Full page arrow_outward |
| Illinois | assignment_turned_in Endorsement | Illinois offers licensure by endorsement for CPAs from substantially equivalent jurisdictions, plus practice privileges. | Full page arrow_outward |
| Indiana | assignment_turned_in Endorsement | Indiana offers reciprocity for CPAs licensed in substantially equivalent states with active licenses. | Full page arrow_outward |
| Iowa | assignment_turned_in Endorsement | Iowa offers reciprocity for CPAs from other states if standards are substantially equivalent or experience met. | Full page arrow_outward |
| Kansas | assignment_turned_in Endorsement | Kansas offers reciprocity for CPAs meeting current requirements, original requirements, or with four years experience. | Full page arrow_outward |
| Kentucky | assignment_turned_in Endorsement | Kentucky offers reciprocity for CPAs from substantially equivalent states who meet education and experience. | Full page arrow_outward |
| Louisiana | assignment_turned_in Endorsement | Louisiana offers reciprocal licenses for CPAs from all substantially equivalent jurisdictions. | Full page arrow_outward |
| Maine | assignment_turned_in Endorsement | Maine recognizes reciprocity for CPAs from substantially equivalent states, with evaluation for others. | Full page arrow_outward |
| Maryland | assignment_turned_in Endorsement | Maryland recognizes interstate CPA license reciprocity based on substantial equivalency, including international treaties. | Full page arrow_outward |
| Massachusetts | assignment_turned_in Endorsement | Massachusetts offers limited reciprocity for CPAs from substantially equivalent states, with mobility provisions. | Full page arrow_outward |
| Michigan | assignment_turned_in Endorsement | Michigan offers reciprocity for CPAs from substantially equivalent states meeting education and experience. | Full page arrow_outward |
| Minnesota | check_circle Recognized | Minnesota allows individual CPA mobility for licensees in good standing from other U.S. states. | Full page arrow_outward |
| Mississippi | assignment_turned_in Endorsement | Mississippi offers reciprocity for CPAs from substantially equivalent jurisdictions, with mobility privileges available. | Full page arrow_outward |
| Missouri | assignment_turned_in Endorsement | Missouri offers reciprocity for CPAs licensed in other states, with provisions for substantial equivalency. | Full page arrow_outward |
| Montana | assignment_turned_in Endorsement | Montana offers reciprocity for CPAs from substantially equivalent jurisdictions; exam grades can transfer. | Full page arrow_outward |
| Nebraska | assignment_turned_in Endorsement | Nebraska offers reciprocity requiring residency/employment, exam verification, education/experience, and an ethics exam. | Full page arrow_outward |
| Nevada | assignment_turned_in Endorsement | Nevada recognizes interstate reciprocity for CPAs from substantially equivalent jurisdictions, including international. | Full page arrow_outward |
| New Hampshire | block Not recognized | New Hampshire does not recognize interstate CPA license reciprocity; applicants must meet full requirements. | Full page arrow_outward |
| New Jersey | assignment_turned_in Endorsement | New Jersey offers reciprocity for CPAs with a degree, passed exam, experience, and good moral character. | Full page arrow_outward |
| New Mexico | assignment_turned_in Endorsement | New Mexico offers reciprocity for CPAs with substantially equivalent qualifications, including experience and ethics exam. | Full page arrow_outward |
| New York | assignment_turned_in Endorsement | NY offers reciprocity for CPAs from comparable states, requiring active license and experience verification. | Full page arrow_outward |
| North Carolina | assignment_turned_in Endorsement | NC offers reciprocity to CPAs from other jurisdictions who meet state requirements. | Full page arrow_outward |
| North Dakota | assignment_turned_in Endorsement | ND offers reciprocity to CPAs from substantially equivalent states or those meeting specific experience criteria. | Full page arrow_outward |
| Ohio | assignment_turned_in Endorsement | Ohio offers reciprocity for CPAs meeting eligibility, including passing the Uniform CPA Exam and holding equivalent license. | Full page arrow_outward |
| Oklahoma | assignment_turned_in Endorsement | Oklahoma offers reciprocity for CPAs meeting specific criteria, including exam completion, active license, and experience. | Full page arrow_outward |
| Oregon | assignment_turned_in Endorsement | Oregon offers reciprocity to CPAs from substantially equivalent states or with 4 years experience; ethics exam possible. | Full page arrow_outward |
| Pennsylvania | check_circle Recognized | PA offers reciprocity and mobility for CPAs from equivalent states, allowing practice without separate license. | Full page arrow_outward |
| Rhode Island | assignment_turned_in Endorsement | RI offers reciprocity for CPAs from equivalent states, requiring education, exam, experience, and ethics exam. | Full page arrow_outward |
| South Carolina | assignment_turned_in Endorsement | SC offers reciprocity for CPAs licensed in other US states or recognized foreign authorities. | Full page arrow_outward |
| South Dakota | assignment_turned_in Endorsement | SD offers reciprocity for CPAs from states with substantially equivalent licensure requirements. | Full page arrow_outward |
| Tennessee | check_circle Recognized | TN offers reciprocity; out-of-state CPAs from equivalent states can practice without notice or fee. | Full page arrow_outward |
| Texas | edit_note Exam required | Texas offers reciprocity but requires a state-specific ethics exam and other application criteria. | Full page arrow_outward |
| Utah | assignment_turned_in Endorsement | Utah offers licensure by endorsement for CPAs from other states meeting Utah's requirements. | Full page arrow_outward |
| Vermont | assignment_turned_in Endorsement | Vermont offers reciprocity for CPAs from equivalent jurisdictions, requiring license, education, experience, and ethics exam. | Full page arrow_outward |
| Virginia | assignment_turned_in Endorsement | Virginia offers reciprocity for active CPA licenses from other US jurisdictions and recognized international bodies. | Full page arrow_outward |
| Washington | assignment_turned_in Endorsement | Washington offers reciprocity via substantially equivalent, experience-based, or education and experience methods. | Full page arrow_outward |
| West Virginia | assignment_turned_in Endorsement | West Virginia offers reciprocity for CPAs from substantially equivalent jurisdictions meeting specific requirements. | Full page arrow_outward |
| Wisconsin | check_circle Recognized | Wisconsin offers endorsement and practice privileges for CPAs from substantially equivalent jurisdictions without registration. | Full page arrow_outward |
| Wyoming | assignment_turned_in Endorsement | Wyoming offers reciprocity for CPAs with substantially equivalent qualifications; application and fee required for certificate. | Full page arrow_outward |
Other profession reciprocity guides
Each profession has its own state-by-state reciprocity matrix.
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