A running feed of confirmed and pending changes to interstate CPA mobility rules — practice privileges, notice/fee requirements, and firm registration — sourced the same way as every other date on this site: a citation to the primary statute or rule, never a guess. Our automated day-to-day monitoring hasn't flagged and promoted a confirmed change yet — that's expected in the early days of a new monitor watching mostly-static legal text, not a sign the feed is broken. Every item below instead comes from our batch legal research.
A dated, signed change that hasn't taken effect yet.
Effective August 12, 2026 — not yet in force.
Colorado's CPA mobility rule is changing to state-level substantial-equivalence mobility (based on the practitioner's home state's overall status). See the citation below for the exact requirements.
Colo. Rev. Stat. §§ 12-100-114(1),(7), 12-100-116(1), 12-100-117(2); 3 CCR 705-1, Rules 1.11, 1.14, 1.15; as amended by SB 26-076 (Ch. 81, Sess. Laws 2026), § 12-100-117(2)(a)(I), eff. 2026-08-12 · dual-source legal research, confidence: dual_source
Effective August 28, 2026 — not yet in force.
Missouri's CPA mobility rule is changing to state-level substantial-equivalence mobility (based on the practitioner's home state's overall status). See the citation below for the exact requirements.
RSMo § 326.283 (individual practice privilege); RSMo § 326.289 (firm permits); 20 CSR 2010-2.022 (Privilege to Practice) · dual-source legal research, confidence: dual_source
Effective October 1, 2026 — not yet in force.
Alabama's CPA mobility rule is changing. See the citation below for the exact requirements.
Ala. Code § 34-1-7 (practice privilege; Act 2009-620 scheme); Ala. Code §§ 34-1-6, 34-1-10, 34-1-11, 34-1-16(12) (firm registration/permits, attest exception); Ala. Admin. Code r. 30-X-3-.04 (Mobility); all as amended by HB59, 2026 Reg. Sess. (Pathways to CPA Act), eff. 2026-10-01 · dual-source legal research, confidence: dual_source
Effective November 1, 2026 — not yet in force.
Oklahoma's CPA mobility rule is changing. See the citation below for the exact requirements.
59 O.S. § 15.12A (individual practice privilege; firm non-attest privilege at (A)(4)); 59 O.S. § 15.15(A)(3) and § 15.15C (out-of-state firm attest exemption); 59 O.S. § 15.30 (quality/peer review); as amended by Laws 2023, SB 172, c. 26 (eff. 2023-11-01) and Laws 2026, HB 4317, c. 186 (eff. 2026-11-01) · dual-source legal research, confidence: dual_source
Effective November 21, 2026 — not yet in force.
New York's CPA mobility rule is changing. See the citation below for the exact requirements.
N.Y. Educ. Law § 7406(2) (practice privilege); §§ 7408, 7410 (firm registration and peer review); 8 NYCRR 70.7 · dual-source legal research, confidence: dual_source
Effective January 1, 2027 — not yet in force.
Arizona's CPA mobility rule is changing. See the citation below for the exact requirements.
A.R.S. § 32-725 (limited reciprocity privilege; individuals and out-of-state firms); A.R.S. § 32-731 (CPA firm registration); as amended by Laws 2026, Ch. 17 (SB 1181, Certified Public Accounting Act of 2026) eff. 2027-01-01 · dual-source legal research, confidence: dual_source
Effective January 1, 2027 — not yet in force.
Illinois's CPA mobility rule is changing. See the citation below for the exact requirements.
225 ILCS 450/5.2 (with 225 ILCS 450/13, 14, 14.4, 16); 68 Ill. Adm. Code 1420.75 · dual-source legal research, confidence: single_source
Effective January 1, 2027 — not yet in force.
Indiana's CPA mobility rule is changing to state-level substantial-equivalence mobility (based on the practitioner's home state's overall status). See the citation below for the exact requirements.
Ind. Code § 25-2.1-4-10 (individual practice privilege, no notice); Ind. Code §§ 25-2.1-12-5 and 25-2.1-12-2 (firm permit required for attest services/CPA title use); Ind. Code § 25-2.1-5-8 and 872 IAC 1-6-9 (peer review as condition of firm permit renewal) · dual-source legal research, confidence: dual_source
Effective January 1, 2027 — not yet in force.
Massachusetts's CPA mobility rule is changing to state-level substantial-equivalence mobility (based on the practitioner's home state's overall status). See the citation below for the exact requirements.
M.G.L. c. 112, § 87B(h)(2)-(3); § 87D(a), (m); § 87B1/2(k); St. 2020, c. 319 (Act Modernizing Public Accountancy, approved 2021-01-11) · dual-source legal research, confidence: dual_source
The effective date has passed. We re-verify against the primary source before treating a post-change rule as settled — we do not assume a law took effect just because its start date arrived.
Effective August 1, 2026 — passed; we re-verify on or after that date before treating it as settled, not asserting it took effect from this record alone.
Louisiana's CPA mobility rule is changing to individual-criteria mobility (based on the practitioner's own license and experience, not their home state's status). See the citation below for the exact requirements.
La. R.S. 37:94 (individual practice privileges); La. R.S. 37:77 (firm permits/exceptions); LAC 46:XIX.1105(E) (no-notice/no-fee rule); LAC 46:XIX.1501(B) (firm no-permit conditions) · dual-source legal research, confidence: dual_source
For these jurisdictions, our two primary sources currently state different rules for the same question. We withhold a determination rather than pick a side until the conflict resolves — these are not confirmed rule changes.
Our two primary sources for District of Columbia currently disagree about its mobility rule. We withhold a determination rather than pick a side until this resolves.
Our two primary sources for Guam currently disagree about its mobility rule. We withhold a determination rather than pick a side until this resolves.
Our two primary sources for Michigan currently disagree about its mobility rule. We withhold a determination rather than pick a side until this resolves.
Our two primary sources for Northern Mariana Islands currently disagree about its mobility rule. We withhold a determination rather than pick a side until this resolves.
Our two primary sources for Oregon currently disagree about its mobility rule. We withhold a determination rather than pick a side until this resolves.
Our two primary sources for Puerto Rico currently disagree about its mobility rule. We withhold a determination rather than pick a side until this resolves.
Our two primary sources for US Virgin Islands currently disagree about its mobility rule. We withhold a determination rather than pick a side until this resolves.