map Professional & Business license portability

CPA license reciprocity by state

CPA licenses are broadly portable across the US — 47 of the 50 states and DC offer direct recognition or licensure by endorsement, though endorsement can still come with state-specific requirements such as a law exam. Each row below links to the state's official licensing board and lists the specific reciprocal states where we have them.

check_circle 4 states recognize assignment_turned_in 43 via endorsement edit_note 1 require exam block 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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Check with board

The state publishes no clear transfer rule. Contact the licensing board.

All 50 states + DC

Each row shows the destination state's reciprocity tier, the board's own language behind it, and a link to the official state licensing board.

State	Reciprocity tier	Summary
Alabama	assignment_turned_in Endorsement	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. Official state board arrow_outward
Alaska	assignment_turned_in Endorsement	Alaska offers reciprocity for CPAs licensed in other jurisdictions if their license is valid and unrevoked, and they meet Alaska's requirements. Official state board arrow_outward
Arizona	assignment_turned_in Endorsement	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. Official state board arrow_outward
Arkansas	assignment_turned_in Endorsement	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. Official state board arrow_outward
California	block Not recognized	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. Official state board arrow_outward
Colorado	assignment_turned_in Endorsement	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. Official state board arrow_outward
Connecticut	assignment_turned_in Endorsement	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. Official state board arrow_outward
Delaware	assignment_turned_in Endorsement	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. Official state board arrow_outward
District of Columbia	assignment_turned_in Endorsement	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. Official state board arrow_outward
Florida	assignment_turned_in Endorsement	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. Official state board arrow_outward
Georgia	assignment_turned_in Endorsement	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. Official state board arrow_outward
Hawaii	block Not recognized	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. Official state board arrow_outward
Idaho	assignment_turned_in Endorsement	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. Official state board arrow_outward
Illinois	assignment_turned_in Endorsement	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. Official state board arrow_outward
Indiana	assignment_turned_in Endorsement	Indiana offers reciprocity for CPAs licensed in substantially equivalent states. Applicants must have an active, unrevoked license in good standing. Official state board arrow_outward
Iowa	assignment_turned_in Endorsement	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. Official state board arrow_outward
Kansas	assignment_turned_in Endorsement	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. Official state board arrow_outward
Kentucky	assignment_turned_in Endorsement	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. Official state board arrow_outward
Louisiana	assignment_turned_in Endorsement	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. Official state board arrow_outward
Maine	assignment_turned_in Endorsement	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. Official state board arrow_outward
Maryland	assignment_turned_in Endorsement	Maryland recognizes interstate license reciprocity on the basis of substantial equivalency. Also has treaties with Canada, Mexico, Australia, and New Zealand. Official state board arrow_outward
Massachusetts	assignment_turned_in Endorsement	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. Official state board arrow_outward
Michigan	assignment_turned_in Endorsement	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. Official state board arrow_outward
Minnesota	check_circle Recognized	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. Official state board arrow_outward
Mississippi	assignment_turned_in Endorsement	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. Official state board arrow_outward
Missouri	assignment_turned_in Endorsement	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'. Official state board arrow_outward
Montana	assignment_turned_in Endorsement	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. Official state board arrow_outward
Nebraska	assignment_turned_in Endorsement	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). Official state board arrow_outward
Nevada	assignment_turned_in Endorsement	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. Official state board arrow_outward
New Hampshire	block Not recognized	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. Official state board arrow_outward
New Jersey	assignment_turned_in Endorsement	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. Official state board arrow_outward
New Mexico	assignment_turned_in Endorsement	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. Official state board arrow_outward
New York	assignment_turned_in Endorsement	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. Official state board arrow_outward
North Carolina	assignment_turned_in Endorsement	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. Official state board arrow_outward
North Dakota	assignment_turned_in Endorsement	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. Official state board arrow_outward
Ohio	assignment_turned_in Endorsement	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. Official state board arrow_outward
Oklahoma	assignment_turned_in Endorsement	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. Official state board arrow_outward
Oregon	assignment_turned_in Endorsement	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. Official state board arrow_outward
Pennsylvania	check_circle Recognized	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. Official state board arrow_outward
Rhode Island	assignment_turned_in Endorsement	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. Official state board arrow_outward
South Carolina	assignment_turned_in Endorsement	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. Official state board arrow_outward
South Dakota	assignment_turned_in Endorsement	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. Official state board arrow_outward
Tennessee	check_circle Recognized	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. Official state board arrow_outward
Texas	edit_note Exam required	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. Official state board arrow_outward
Utah	assignment_turned_in Endorsement	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. Official state board arrow_outward
Vermont	assignment_turned_in Endorsement	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. Official state board arrow_outward
Virginia	assignment_turned_in Endorsement	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). Official state board arrow_outward
Washington	assignment_turned_in Endorsement	Washington offers reciprocity through substantially equivalent, 3-5 or 5-10, or education and experience methods. Also recognizes IQAB approved international agreements. Official state board arrow_outward
West Virginia	assignment_turned_in Endorsement	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. Official state board arrow_outward
Wisconsin	check_circle Recognized	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. Official state board arrow_outward
Wyoming	assignment_turned_in Endorsement	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. Official state board arrow_outward

CPA reciprocity: common questions

Does a CPA license transfer to another state?

CPA licenses are broadly portable across the US — 47 of the 50 states and DC offer direct recognition or licensure by endorsement, though endorsement can still come with state-specific requirements such as a law exam. It depends on the destination state — see the state-by-state table above.

Which states accept an out-of-state CPA license directly?

4 states recognize an existing license or national credential without a new state exam: Minnesota, Pennsylvania, Tennessee, Wisconsin. Confirm with the destination state's board before you move — rules change.

Which states license out-of-state CPAs by endorsement?

42 states and DC issue a new license by endorsement — an application, fees and verification of your current credential, typically without retaking the main exam: Alabama, Alaska, Arizona, Arkansas, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, Missouri, Montana, Nebraska, Nevada, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, South Dakota, Utah, Vermont, Virginia, Washington, West Virginia, Wyoming. Confirm with the destination state's board before you move — rules change.

Which states make CPAs take an exam to transfer?

1 states require a state exam or state-specific training before licensing an out-of-state CPA: Texas. Confirm with the destination state's board before you move — rules change.

verified_user How this was compiled · Last updated 2026-10-15

Reciprocity tiers and summaries are compiled from each state's licensing board and department of professional regulation — linked per row above — and reviewed against public board guidance. Licensing rules change frequently and often depend on your license class (for example journeyman vs. master) and the specific states involved. Always confirm current requirements directly with the destination state's board before making a career or relocation decision. This page is informational and is not legal or licensing advice.

Other profession reciprocity guides

Each profession has its own state-by-state reciprocity matrix.

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