CPA Mobility & Practice-Privilege Rule Changes
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 every date on this site is: a citation to the primary statute or rule where we could confirm it, and clearly labelled where we could only confirm it against the board's own page, never a guess. Our automated monitoring has flagged and promoted 14 changes so far.
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Upcoming changes (4)
A dated, signed change that hasn't taken effect yet.
Effective September 30, 2026 — not yet in force.
The Florida Board of Accountancy finalized amendments to Rule 61H1-33.003 (Continuing Professional Education / re-establishment of professional knowledge and competency), moving the rule from Proposed to Final/Adopted status with a new effective date of September 30, 2026, superseding the prior 10/26/2023 version.
Fla. Admin. Code r. 61H1-33.003 · automated source monitoring (not yet independently confirmed by a second source)
Effective November 1, 2026 — not yet in force.
Oklahoma HB4317, effective November 1, 2026, adds a bachelor's-degree-plus-experience pathway to CPA licensure (no graduate degree or 150 credit hours required) and simplifies reciprocal licensure for CPAs from substantially-equivalent states. The Oklahoma Accountancy Board is issuing emergency implementing rules ahead of the effective date since standard rulemaking can't finish in time.
59 O.S. Section 15.1 et seq. (as amended by HB4317, 2026); implementing emergency rules OAC 10:15-3-2, 10:15-18-4, 10:15-21-1 · automated source monitoring (not yet independently confirmed by a second source)
Effective January 1, 2027 — not yet in force.
Louisiana Act 653 (HB548), signed by the Governor and effective Jan 1, 2027 per the bill's own Resume Digest (the bill-status page's general "Effective date: 08/01/2026" line covers the Act's enactment, not this substantive provision), overhauls CPA licensure and mobility. Fetched and read the actual Resume Digest PDF directly (not just the bill-status page). Key changes: (1) replaces the prior single-pathway CPA education requirement with 3 new pathways -- bacc+30 add'l semester hours, post-bacc degree, or bacc alone (all requiring an accounting concentration), each with a different experience requirement (1-2 years depending on pathway); (2) applicants must complete a pathway within 5 years of passing the exam or their scores void; (3) repeals the statutory "substantial equivalency" definition/standard throughout the CPA Act and replaces it with a "mobility"/"comparable" standard for practice privileges, foreign-designation reciprocity, and board enforcement power; (4) grandfathers any out-of-state CPA already holding LA practice privileges as of Dec 31, 2024, with no notice/fee required going forward, and repeals the substantial-equivalency notice fee outright; (5) adds a board-composition requirement that members be drawn from diverse practice areas (tax, audit, education). The Act itself was signed and its general provisions took effect 08/01/2026 -- this is the CPA-Evolution/mobility-model reform pattern also seen in Colorado, Missouri, Idaho, and Oklahoma this year.
Louisiana Act 653 (HB548), 2026 Regular Session (amends R.S. 37:74(B)(1),(H)(2),(J)(7), 75(G), 76(A)(1),(C)(1),(2),(G),(3), 94(A)(1),(2); repeals R.S. 37:73(19) and 74.1(3)) · automated source monitoring (not yet independently confirmed by a second source)
Effective January 1, 2028 — not yet in force.
Idaho Board of Accountancy posted Version 3 (08/27/2026, now labeled "Pending Rules") of its IDAPA 24.30.01 rulemaking package under Docket No. 24-3001-2601, the proposed rule published in the Aug 5, 2026 Idaho Administrative Bulletin implementing HB563 (2026). Confirmed via direct PDF diff against the prior Version 2 (05/14/2026) that Version 3 makes 3 substantive changes beyond V1/V2's already-known HB563 licensure-pathway conforming edits: (1) Rule 211 firm registration filing frequency changes from annual to biennial ("annually" -> "biennially file a firm registration no later than September 30"); (2) Rule 400 adds a new sentence "Fees may be aggregated for biennial licensure"; (3) Rule 108 confirms license renewal switches from a fixed June 30 annual expiration to a birthdate-based renewal during the second year of a two-year term, beginning January 1, 2028. Public hearing was held Aug 13, 2026; written comment period closed Aug 26, 2026 -- Version 3 is the post-comment-period draft. Rule has not yet been adopted (still in Idaho's IDAPA proposed/pending-rule review process, ordinarily finalized via the following legislative session), so nothing is enforceable yet, but the biennial-registration and birthdate-renewal provisions are dated and specific enough to flag now.
IDAPA 24.30.01, Docket No. 24-3001-2601 (Idaho Administrative Bulletin, Aug 5 2026, Vol 26-8) implementing HB563 (2026, Ch. 48, signed 2026-03-18, eff. 2026-07-01) · automated source monitoring (not yet independently confirmed by a second source)
Enacted, effective date not yet set (1)
Signed into law or adopted as a final rule, but no effective date has been set yet -- we move it to Upcoming the moment one is pinned.
Arizona's limited reciprocity privilege statute replaces its prior education/exam/experience-based reciprocity test with qualification under either A.R.S. 32-721(A) or 32-4302, or alternatively by holding a valid active CPA registration, certificate, or license from any jurisdiction as of December 31, 2024. The section title and text also extend to cover business organizations, not individuals alone.
A.R.S. § 32-725 · automated source monitoring (not yet independently confirmed by a second source)
Proposed, not yet dated (2)
Formally proposed, but not yet signed into law with a scheduled effective date -- we move it to Upcoming the moment one is set.
A proposed rulemaking would: (1) create a new pathway to licensure for candidates and make minor adjustments to accommodate statutory changes in line with HB 563 from 2026; (2) transition renewal dates from a fixed June 30 date to birthdate-based renewals with an expanded window to accommodate peak tax season; and (3) remove outdated rule language. Outcome is not yet settled -- a public hearing is scheduled, not yet adopted.
IDAPA 24.30.01 (Idaho Accountancy Rules), Docket No. 24-3001-2601 · automated source monitoring (not yet independently confirmed by a second source)
The Louisiana State Board of CPAs is amending its administrative rules (Title 46, Part XIX) to conform to the new CPA Pathway Legislation signed into law, effective August 1, 2026. The Board has submitted a Notice of Intent along with a Fiscal and Economic Impact Statement and a First Report to the Oversight Committees; a redline of the proposed rule changes was published in the Louisiana Register in September 2026.
La. Admin. Code tit. 46, Pt. XIX (Certified Public Accountants) · automated source monitoring (not yet independently confirmed by a second source)
Recently changed, pending re-verification (7)
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 10, 2026 — passed; we re-verify on or after that date before treating it as settled, not asserting it took effect from this record alone.
D.C.'s CPA practice-privilege (mobility) statute was amended by emergency legislation (D.C. Act 26-399, Business Licensing Reform and Accountancy Practice Emergency Amendment Act of 2026), replacing the prior NASBA substantial-equivalency verification requirement with a simpler test: an out-of-state CPA in good standing who met exam/education/experience requirements at initial licensure now has automatic practice privileges in D.C. without an individual license. A savings clause preserves privileges already held under the prior version. The amendment is temporary, expiring November 8, 2026 unless made permanent.
D.C. Code Section 47-2853.49 (as amended by D.C. Act 26-399, Aug. 10, 2026) · automated source monitoring (not yet independently confirmed by a second source)
Effective August 12, 2026 — passed; we re-verify on or after that date before treating it as settled, not asserting it took effect from this record alone.
Colorado SB26-076 creates 3 new bachelor's-degree-based education/experience pathways to CPA certification (bachelor's + 2 yrs experience + ethics course + exam; bachelor's + 30 additional semester hours + 1 yr experience + ethics + exam; or post-baccalaureate degree + 1 yr experience + ethics + exam), available to applicants starting January 1, 2027. Separately, effective now (Aug 12, 2026), it grants automatic practice-privilege mobility in Colorado to out-of-state CPAs who passed the uniform CPA exam and hold a baccalaureate degree, with no Colorado notice, fee, or registration required, and preserves privileges for out-of-state CPAs who already held them as of Dec 31, 2024.
Colo. Rev. Stat. (2026 Colo. Sess. Laws ch. 81 / SB26-076, signed 2026-05-04, eff. 2026-08-12) · automated source monitoring (not yet independently confirmed by a second source)
Effective August 28, 2026 — passed; we re-verify on or after that date before treating it as settled, not asserting it took effect from this record alone.
Missouri SB1233 (signed by Gov. Kehoe, effective today Aug 28, 2026) amends §326.283 to preserve/restate automatic out-of-state CPA reciprocity: an out-of-state CPA licensee in good standing has all the privileges of a Missouri licensee without needing a Missouri license, notice, registration, or fee, if their initial licensure required the uniform CPA exam plus one of three education/experience combinations (bachelor's+2yr exp, bachelor's+30 add'l hours+1yr exp, or post-bacc+1yr exp). Out-of-state CPAs who already held Missouri practice privileges as of Dec 31, 2024 continue to have them.
Mo. Rev. Stat. § 326.283 (A.L. 2026 S.B. 1233, eff. 2026-08-28) · automated source monitoring (not yet independently confirmed by a second source)
Effective August 28, 2026 — passed; we re-verify on or after that date before treating it as settled, not asserting it took effect from this record alone.
A new enactment of the CPA firm permit issuance-and-renewal statute takes effect, replacing the version in effect since 2020. The board may grant or renew permits to practice as a certified public accounting firm to applicants meeting the qualifications in this chapter.
Mo. Rev. Stat. section 326.289 · automated source monitoring (not yet independently confirmed by a second source)
Effective August 28, 2026 — passed; we re-verify on or after that date before treating it as settled, not asserting it took effect from this record alone.
A new enactment of the individual out-of-state CPA reciprocity/practice-privilege statute takes effect, replacing the version in effect since 2017. Under the new version, an individual with a valid, unrestricted CPA license from any state may practice in Missouri without obtaining a Missouri license, notifying the board, or paying a fee, provided the individual met qualifying education/experience requirements at initial licensure (or held qualifying practice privileges as of 2024-12-31 under a grandfather provision).
Mo. Rev. Stat. section 326.283 · automated source monitoring (not yet independently confirmed by a second source)
Effective August 28, 2026 — passed; we re-verify on or after that date before treating it as settled, not asserting it took effect from this record alone.
Missouri SB1233 (effective today Aug 28, 2026) amends §326.289 (firm permits) to add a new exemption: a sole practitioner or single-member LLC using 'CPA'/'certified public accountant' in its business name may request exemption from the firm-permit requirement by affirming in writing to the board that it does not perform attest services or other peer-review-subject services. It also loosens the peer-review reciprocity standard for permit renewal: a firm's rule compliance must allow a peer review 'comparable to' (previously 'satisfactory equivalent' to) the peer review generally required, if completed within the preceding three years.
Mo. Rev. Stat. § 326.289 (A.L. 2026 S.B. 1233, eff. 2026-08-28) · automated source monitoring (not yet independently confirmed by a second source)
Effective September 15, 2026 — passed; we re-verify on or after that date before treating it as settled, not asserting it took effect from this record alone.
The Oklahoma Accountancy Board's rules-and-statutes page now states 'Rules amendments effective September 15, 2026' and 'Statute amendments effective November 1, 2025' (previously 'Rules effective September 15, 2025'), and now links a new 'September 2026 OAB Statutes and Rules' compiled document replacing the prior December 2025 edition.
Oklahoma Accountancy Act and Oklahoma Administrative Code (Title 10, Accountancy Board) -- September 2026 compilation · automated source monitoring (not yet independently confirmed by a second source)
Sources under active disagreement (4)
For these jurisdictions, we found a real conflict between two primary legal sources on the same question — and we're showing you exactly where they disagree rather than guessing which one is right. Every citation below is a direct link: read both yourself, or confirm with the jurisdiction's own licensing board. These aren't confirmed rule changes — they're open conflicts between our own two primary sources.
Guam's own primary legal sources don't agree with each other on this rule. Rather than guess, we found the conflict and are showing you exactly where it is below — read both citations yourself, or confirm directly with the Guam board.
Guam's codified statute (22 GCA § 35122(a)) says the practice privilege is automatic, with no notice or fee required. But the Board's own notice form requires a notarized notice within 30 days, and the administrative rule (25 GAR § 2103(d)(2)) imposes an ongoing $175 annual renewal fee for the same privilege -- and the statute and the rule were enacted by the same act, P.L. 33-193 (2016).
22 GCA § 35122 (Substantial Equivalency), Guam Accountancy Act of 2003; firm permits at 22 GCA § 35107; implementing rules at 25 GAR §§ 2103(d), 2106, 2112 Second source
Verified September 23, 2026
Michigan's own primary legal sources don't agree with each other on this rule. Rather than guess, we found the conflict and are showing you exactly where it is below — read both citations yourself, or confirm directly with the Michigan board.
Michigan's CURRENT LARA 'CPA Firms' page (live in the Board's own navigation) still states a firm needs a Michigan license if it performs certain engagements for a client whose home office is in Michigan -- the pre-2018 rule. The current statute, MCL 339.728(1), removed that home-office trigger; a license is required only when the firm itself establishes or maintains a Michigan office.
MCL 339.727a (individual practice privilege, no notice/fee); MCL 339.728(1), (4), (5) (firm licensure trigger = in-state office; no-license out-of-state firm practice incl. attest); MCL 339.729(2) (peer review condition); MCL 339.734a (conditions of privilege). Occupational Code, 1980 PA 299, Art. 7. Second source
Verified September 23, 2026
Northern Mariana Islands's own primary legal sources don't agree with each other on this rule. Rather than guess, we found the conflict and are showing you exactly where it is below — read both citations yourself, or confirm directly with the Northern Mariana Islands board.
NMI's own administrative rule (NMIAC § 1-10-801) repeatedly cites a 'substantial equivalency' standard under 'section 6 of the Act [4 CMC § 3422]' as the basis for a discretionary practice privilege, but the codified § 3422 (Issuance and Renewal of Certificates) contains no such standard -- it covers reciprocal certificate issuance, not a mobility/equivalency test.
4 CMC §§ 3401-3440 (Accountancy Act of 2002, PL 13-52), esp. 4 CMC § 3401 (definitions), § 3422 (issuance/renewal of certificates), § 3423 (firm permits to practice); NMIAC §§ 1-10-801 (interstate practice), 1-10-2301 to 1-10-2310 (substantial equivalency/notification), 1-10-1605 (fees) Second source
Verified September 23, 2026
Oregon's own primary legal sources don't agree with each other on this rule. Rather than guess, we found the conflict and are showing you exactly where it is below — read both citations yourself, or confirm directly with the Oregon board.
Oregon's compiled rule (OAR 801-010-0345(3)) requires out-of-state firm registration for a broader set of attest engagements (including SSARS reviews) than the statute (ORS 673.160) actually triggers, and the Board's own published guidance follows the narrower statutory reading rather than its own compiled rule.
ORS 673.153 (holders of licenses issued by other states); ORS 673.160 (registration of business organizations); ORS 673.455 (peer review); ORS 673.010(20) ("Substantially equivalent") -- all as amended by Or. Laws 2025 ch. 132 (SB 797), effective 2026-01-01; implementing rules OAR 801-005-0010, 801-010-0080, 801-010-0345, 801-050-0020 (BOA 1-2026, filed 01/29/2026, eff. 02/01/2026) OAR 801-010-0345 (the compiled rule itself)
Verified September 23, 2026