CPA license reciprocity by state

Reciprocal states: Alabama offers reciprocity to CPAs licensed in other states if their license is active and in good standing, and they meet Alabama's education and experience requirements. An ethics exam may be required. Out-of-state CPAs with no Alabama office can practice under mobility provisions without an Alabama license if they hold an active license in another state. Military spouses may have the reciprocity application fee waived.

Reciprocal states: Alaska offers reciprocity for CPAs licensed in other jurisdictions if their license is valid and unrevoked, and they meet Alaska's requirements.

Reciprocal states: Arizona offers reciprocity for CPAs licensed in other states or foreign countries if their qualifications are substantially equivalent to Arizona's requirements. There is also a 'limited reciprocity privilege' for non-residents whose principal place of business is not in Arizona and who meet specific criteria, allowing them to practice without obtaining an Arizona license.

Reciprocal states: Arkansas offers reciprocity to CPAs licensed in other states if their qualifications are substantially equivalent to Arkansas's requirements, or if they meet specific criteria including passing the CPA exam, having 4 years of experience within the last 10 years, and fulfilling CPE requirements. An alternative is to obtain a report from NASBA's National Qualification Appraisal Service.

Reciprocal states: California does not recognize reciprocity. Out-of-state CPAs must meet California's education and licensing requirements, though those with 4 out of 10 years of public accounting experience as a licensed CPA may be considered to have met education and experience requirements.

Reciprocal states: Colorado offers reciprocity to CPAs licensed in other substantially equivalent jurisdictions who have passed the AICPA Professional Ethics Exam and meet CPE requirements in their home state. They must also complete at least two CPE hours relating to Colorado rules and regulations within six months of approval.

Reciprocal states: Connecticut recognizes interstate license reciprocity on the basis of substantial equivalency. Out-of-state CPAs with a license in good standing and who meet Connecticut's education, experience, and examination requirements may qualify for practice privileges without obtaining an additional Connecticut license. Reciprocal applicants with 5 years of public accounting experience within the last 10 years are exempt from education and ethics requirements.

Reciprocal states: Delaware offers reciprocity to CPAs licensed in substantially equivalent jurisdictions or those who individually meet substantial equivalency. Four years of experience post-CPA exam within the last 10 years is required for reciprocity.

Reciprocal states: District of Columbia offers reciprocity for applicants with a valid, unrevoked CPA license from a substantially equivalent jurisdiction, or a designation from a foreign country with a Mutual Recognition Agreement (MRA) with NASBA and AICPA. For non-substantially equivalent states, applicants must meet DC's education, examination, and experience requirements.

Reciprocal states: Florida offers licensure by endorsement for CPAs licensed in other states, provided they meet substantially equivalent standards (150 education hours, bachelor's degree, passed CPA exam, one year qualified work experience) or meet specific criteria based on years of experience or license issue date. Mobility is granted to CPAs from substantially equivalent states without needing an additional Florida license if they do not establish an office in Florida.

Reciprocal states: Georgia offers reciprocity. Applicants must meet Georgia's education requirements and hold an active license in good standing from another state. Application is through NASBA.

Reciprocal states: Hawaii does not offer interstate reciprocity. Applicants from other states must apply for a Hawaii license and permit to practice as an initial applicant. A temporary permit to practice (valid for 90 days) may be available for out-of-state CPAs for incidental engagements if their license is substantially equivalent and in good standing.

Reciprocal states: Idaho has adopted the 'substantial equivalency' provision of the Uniform Accountancy Act (UAA). CPAs from substantially equivalent jurisdictions can practice in Idaho without an additional license. For those not substantially equivalent, mobility options exist. Reciprocal licensing is available, typically requiring the AICPA Ethics Exam and meeting Idaho's requirements. Applicants licensed for four or more years in the preceding ten years may have education, experience, and ethics exam requirements waived. Idaho is part of the NASBA Interstate Reciprocity Agreement. Foreign reciprocity is available for those from countries with Mutual Recognition Agreements, often requiring the IQEX exam.

Reciprocal states: Illinois offers licensure by endorsement for individuals with a valid, active CPA license from another jurisdiction with substantially equivalent requirements. Illinois also offers individual practice privileges for CPAs licensed in other states whose requirements are substantially equivalent to Illinois's.

Reciprocal states: Indiana offers reciprocity for CPAs licensed in substantially equivalent states. Applicants must have an active, unrevoked license in good standing.

Reciprocal states: Iowa offers CPA licensing by reciprocity for those holding a valid CPA license from another U.S. jurisdiction, provided the licensing standards are substantially equivalent to Iowa's at the time of licensure or the applicant meets specific experience and CPE requirements.

Reciprocal states: Kansas offers reciprocity for CPAs licensed in other states if they meet current Kansas requirements, or met Kansas requirements at the time of their original licensure, or have four years of experience within the 10 years preceding the application. A $250 application fee applies for reciprocity.

Reciprocal states: Kentucky offers reciprocity to CPAs licensed in other states if their licensing requirements are substantially equivalent to Kentucky's. Applicants must hold an active license in good standing and meet Kentucky's education and experience requirements.

Reciprocal states: Louisiana's requirements are substantially equivalent to all accountancy board jurisdictions (all 50 states plus Guam, CNMI, the Virgin Islands, and Puerto Rico). CPAs with an active license from any of these jurisdictions can apply for a Reciprocal License. If a CPA establishes their principal place of business in Louisiana, they are required to obtain a reciprocal license. Application fee for reciprocal certificate is $120.

Reciprocal states: Maine recognizes interstate reciprocity for CPA licenses from states deemed substantially equivalent to Maine's requirements, based on AICPA/NASBA Uniform Accountancy Act (UAA) standards. License holders from non-substantially equivalent jurisdictions may have their credentials evaluated by NASBA's National Qualification Appraisal Service (NQAS). International candidates may also apply for reciprocity after an evaluation by CredentialNet.

Reciprocal states: Maryland recognizes interstate license reciprocity on the basis of substantial equivalency. Also has treaties with Canada, Mexico, Australia, and New Zealand.

Reciprocal states: Massachusetts offers limited reciprocity. Applicants with a valid, unrevoked license from a substantially equivalent state may apply. Canadian Chartered Accountants who pass the IQEX and meet experience requirements may also apply. Those licensed for less than 4 years or who haven't practiced for 4 of the last 10 years must meet initial license requirements. Firms with a physical office in Massachusetts must be licensed, but individuals from out-of-state firms can practice with mobility if their home state's requirements are substantially equivalent.

Reciprocal states: Michigan offers reciprocity for CPAs licensed in other states if their qualifications are substantially equivalent to Michigan's requirements. This includes holding a valid license, meeting the 150 semester hour education requirement, and having one year of work experience. CPAs licensed in another state can renew in Michigan if they meet their home state's CPE requirements; the Michigan-specific ethics course is not required for out-of-state CPAs.

Reciprocal states: Minnesota allows individual CPA mobility for licensees in good standing from other U.S. states. Out-of-state firms must be licensed in Minnesota to provide attest or public accounting services.

Reciprocal states: Mississippi offers reciprocity to CPAs licensed in other jurisdictions if the jurisdiction is substantially equivalent to Mississippi's requirements or if the individual's qualifications are substantially equivalent. Applicants for reciprocal licenses are not required to reside or have a place of regular business in Mississippi. Those with a principal place of business outside Mississippi may practice under mobility/practice privilege if their license is from a substantially equivalent jurisdiction and they meet certain criteria.

Reciprocal states: Missouri offers reciprocity for CPAs licensed in other states, particularly those with at least one year of licensure. There are also provisions for individual substantial equivalency and the 'Four in Ten Rule'.

Reciprocal states: Montana offers reciprocity to CPAs licensed in substantially equivalent jurisdictions. Out-of-state candidates who have passed the CPA exam but do not yet have licensure can also transfer their grades to Montana.

Reciprocal states: Nebraska offers reciprocity. Applicants must be a resident of Nebraska or have a place of business or be regularly employed in the state. Verification of CPA Examination grades and successful completion of the Uniform CPA Examination from the original state is required. If the CPA Exam was completed after January 1, 1998, proof of 150 semester hours is needed, or four years of public accounting experience in the last ten years in a licensed CPA firm. The AICPA's Professional Ethics self-study examination or other qualifying examination utilized by the Board must also be completed. Foreign applicants may also apply under reciprocity and must either pass the CPA exam under U.S. requirements or show verification of successful completion of the IQEX (for Canadian, Australian, New Zealand, and Mexican chartered accountants).

Reciprocal states: Nevada recognizes interstate reciprocity for CPA licenses from jurisdictions with substantially equivalent requirements. International reciprocity is also possible if the foreign licensing authority offers similar reciprocity to Nevada and the applicant has 4 years of experience within the last 10 years.

Reciprocal states: New Hampshire does not recognize interstate license reciprocity, meaning applicants must meet full education and experience requirements and pass the CPA exam. International license holders with substantially equivalent licensure may apply for reciprocal licensure after credential and experience evaluation by NASBA.

Reciprocal states: New Jersey offers reciprocity. CPAs licensed in another state can practice in New Jersey if they have a bachelor's or higher degree, passed the CPA Exam, and have at least one year of experience. They must also have good moral character and hold a valid license from any state.

Reciprocal states: New Mexico offers reciprocity for CPAs licensed in other states, provided their qualifications are substantially equivalent to New Mexico's requirements. Applicants must hold a valid CPA license from another state, have passed the Uniform CPA Examination, and meet New Mexico's experience requirements. An ethics examination may also be required.

Reciprocal states: New York offers reciprocity for CPA licenses from other states with comparable licensing requirements. Applicants must have an active license and certify at least 4 years of acceptable post-licensure experience within the last decade, or qualify through the 120-semester hour pathway if licensed before August 1, 2009, and unable to certify experience.

Reciprocal states: North Carolina offers reciprocity to CPAs licensed in other jurisdictions who meet North Carolina's requirements. A temporary permit may be issued while a reciprocal application is pending.

Reciprocal states: North Dakota offers reciprocity to CPAs from substantially equivalent states or those who individually meet substantial equivalency. Traditional reciprocity is also available for those who passed the Uniform CPA Exam and have at least 4 years of experience within 10 years preceding the application, and fulfilled CPE requirements if their certificate was issued more than 4 years prior to application.

Reciprocal states: Ohio offers reciprocity for CPAs licensed in other states, provided they meet specific eligibility criteria, including passing the Uniform CPA Exam and having a substantially equivalent license. Illinois licensees require verification from the Illinois Department of Financial & Professional Regulation. Non-residents can maintain an Ohio CPA license with an 'Out-of-State' designation, requiring proof of a current and valid license in another state, with no Ohio-specific CPE or fees.

Reciprocal states: Oklahoma offers reciprocity. Applicants must meet specific eligibility criteria, including good moral character, successful completion of the Uniform CPA Examination, active licensure in another state, and one year of experience (1,800 hours) or four years of experience within the ten years preceding the application, verified by an actively licensed CPA. A permit to practice public accounting in Oklahoma requires 40 CPE hours obtained in the calendar year preceding the application or within the last 365 days.

Reciprocal states: Oregon offers reciprocity to CPAs licensed in other states if their requirements are substantially equivalent or if they have practiced for at least 4 years in the last 10 years. An ethics exam may be required if not completed in the original licensing state.

Reciprocal states: Pennsylvania offers reciprocity for CPAs licensed in other states with substantially equivalent licensing requirements. Act 41 allows for portability of out-of-state professional licensees. Automatic mobility allows CPAs licensed in other states to practice in Pennsylvania without a separate PA license if they meet PA requirements and their principal place of business is outside PA.

Reciprocal states: Rhode Island offers reciprocity for CPAs licensed in 'substantially equivalent states.' Applicants must meet Rhode Island's education, exam, and experience requirements, and pass the AICPA Ethics Exam. A reciprocity application fee of $375 applies.

Reciprocal states: South Carolina offers reciprocity for CPAs licensed in other U.S. states or territories, or foreign authorities recognized by the International Qualifications Appraisal Board under a Mutual Recognition Agreement, provided the license is active and in good standing. A reciprocity application fee of $165 is required.

Reciprocal states: South Dakota offers reciprocity to individuals holding a valid, unrevoked CPA license from any state that the board has verified to be substantially equivalent to South Dakota's CPA licensure requirements. A $100 application fee applies for reciprocal certificates.

Reciprocal states: Tennessee offers reciprocity to CPAs licensed in other states if their qualifications are substantially equivalent to Tennessee's requirements. No notice, fee, or other submission is required for individuals whose principal place of business is not in Tennessee but hold a valid license in good standing from a substantially equivalent state.

Reciprocal states: Texas offers a reciprocal pathway for out-of-state CPAs. Requirements include a reciprocal application, $100 fee, Oath of Office, CPE credits (0-120 depending on licensure duration), a 4-hour Texas board-approved ethics course, a letter of good standing, and passing the Texas Rules of Professional Conduct Exam. Fingerprints for a background check are also required.

Reciprocal states: Utah offers licensure by endorsement for CPAs licensed in other states, territories, or districts of the United States if they meet Utah's licensing requirements.

Reciprocal states: Vermont offers reciprocity for CPAs licensed in substantially equivalent jurisdictions. Applicants must hold an active, valid license in good standing, meet educational and experience requirements, and pass an ethics exam.

Reciprocal states: Virginia offers reciprocity for active CPA licenses in good standing from other U.S. jurisdictions. The VBOA also recognizes applicants who are members of professional bodies with mutual recognition agreements with AICPA and NASBA (e.g., CAANZ, CAI, CPA Australia, CPA Canada, IMCP, SAICA).

Reciprocal states: Washington offers reciprocity through substantially equivalent, 3-5 or 5-10, or education and experience methods. Also recognizes IQAB approved international agreements.

Reciprocal states: West Virginia offers reciprocity for CPAs from substantially equivalent jurisdictions. Applicants must meet specific requirements, including good moral character and holding an out-of-state certificate that meets substantial equivalency. A criminal history record check is required for new applications for licensure.

Reciprocal states: Wisconsin offers licensure by endorsement for CPAs licensed in other jurisdictions that meet substantial equivalency requirements. Practice privileges are also available for CPAs from substantially equivalent jurisdictions without needing to register or pay a fee if their principal place of business is not in Wisconsin.

Reciprocal states: Wyoming offers reciprocity to CPAs licensed in other states if their qualifications are substantially equivalent to Wyoming's requirements. An application and fee are required for a reciprocal certificate if the CPA's principal place of business is in Wyoming or they do not qualify for practice privileges.