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 18 changes so far.
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Upcoming changes (1)
A dated, signed change that hasn't taken effect yet.
Effective January 1, 2027 — not yet in force.
A.R.S. § 32-725 (Arizona's limited reciprocity privilege statute) covers both individuals and business organizations, not individuals alone. For individuals, the statute will replace its current qualification path — which relies on the individual's other jurisdiction itself requiring 150 semester hours of education, a passing CPA exam, and a year of experience, or direct qualification under 32-721(C) — with a new path, effective January 1, 2027: meeting Arizona's own 32-721(A)/32-4302 standards, or holding a valid active CPA license from any jurisdiction as of December 31, 2024. Through December 31, 2026, the 150-hour/exam/experience test remains the in-force law. That is only one of four cumulative requirements: the individual's principal place of business must be outside Arizona, they must not have or represent having an Arizona office, and they must not be under license suspension, revocation, or relinquishment.
A.R.S. § 32-725, as amended by Laws 2026, Ch. 17 (SB 1181, Certified Public Accounting Act of 2026), eff. 2027-01-01 · automated source monitoring (not yet independently confirmed by a second source)
Verified September 12, 2026
Not yet final, with a target effective date (1)
Proposed, or adopted by an agency and awaiting legislative approval, with a target effective date. Not yet signed into law or adopted as a final rule -- nothing is enforceable until it is.
Target effective date January 1, 2028 — not yet in force.
Idaho's Division of Occupational and Professional Licenses adopted Docket No. 24-3001-2601 (IDAPA 24.30.01) as a pending rule, published in the Nov 4, 2026 Idaho Administrative Bulletin, Vol. 26-11. It is not final: it goes into effect only if the 2027 Idaho Legislature approves it by concurrent resolution, and if approved it becomes final and effective July 1 of the year of that session, unless the resolution states a different date. The pending text provides that, beginning January 1, 2028, licenses expire at midnight on the licensee's legal birthday during the second year of a two-year term instead of every June 30 (Rule 108.01); a late renewal is one made no more than 30 days after expiration, replacing the July 1 to August 1 window (Rule 108.03); firms file a registration biennially instead of annually, still no later than September 30 (Rule 211.01); and biennial fee amounts are added, including $240 for an active license (Rule 400). The current rules stay in force unless and until it is approved.
IDAPA 24.30.01, Docket No. 24-3001-2601: Notice of Rulemaking, Adoption of Pending Rule, Idaho Administrative Bulletin, Nov 4 2026, Vol 26-11, pp. 35-40 (proposed rule: Aug 5 2026, Vol 26-8, pp. 31-33); effective date of an approved pending rule: Idaho Code § 67-5291(6) · automated source monitoring (not yet independently confirmed by a second source)
Verified November 10, 2026
Not yet final or dated (3)
Proposed, or adopted by an agency and awaiting legislative approval, but not yet signed into law with a scheduled effective date -- we move it up the page the moment a target effective date is set.
The Colorado Board of Accountancy is advancing proposed revisions to Rules 1.4, 1.5, 1.6, 1.7, 1.8, 1.9, and 1.14, which govern board organization, education and experience requirements, examination, certification, discipline, and practice privilege/mobility. The revisions are designed to implement Colorado Senate Bill 26-076 concerning the practice of CPAs.
Colorado Senate Bill 26-076 · automated source monitoring (not yet independently confirmed by a second source)
Verified October 7, 2026
Idaho's Division of Occupational and Professional Licenses adopted this rulemaking as a pending rule (Idaho Administrative Bulletin, Nov 4, 2026, Vol. 26-11). As proposed in August, it creates a new pathway to licensure for candidates and makes minor adjustments for HB 563 from 2026, moves renewal from June 30 to birthdate-based renewals with an expanded window to accommodate peak tax season, and removes outdated language. The adoption notice lists two changes from the proposed text: matching AICPA language in Paragraph 107.02.d, and shifting licensure periods from annual to biennial terms. It is not final: it goes into effect only if the 2027 Idaho Legislature approves it by concurrent resolution.
IDAPA 24.30.01 (Idaho Accountancy Rules), Docket No. 24-3001-2601: Notice of Rulemaking, Adoption of Pending Rule, Idaho Administrative Bulletin, Nov 4 2026, Vol 26-11, pp. 35-40 · automated source monitoring (not yet independently confirmed by a second source)
Verified November 10, 2026
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)
Verified September 16, 2026
Recently changed, pending re-verification (2)
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 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)
Verified September 17, 2026
Effective November 4, 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 Board of Accountancy's final regulation, effective November 4, 2026, eliminates the $20 fee for processing additional applications to take one or more sections of the CPA examination (the $120 initial-application fee stays). It also removes restrictions for re-examination requirements and clarifies CPA license eligibility requirements, clarifies statutes related to CPA firm ownership requirements, requires each Virginia license holder to notify the Board in writing within 30 calendar days of any significant change of control, ownership, or practice of regulated activities of a Virginia CPA firm, and repeals 18VAC5-22-30 as redundant. The Virginia Register also lists amendments to 18VAC5-22-50 (whether a person's or firm's principal place of business is in Virginia) and 18VAC5-22-150 (monitoring program and peer review), but the codified Virginia Administrative Code does not yet show either section as amended. We are re-checking those two against the codified text before treating them as settled.
18VAC5-22-20, -50, -80, -130, -150, -170, -180; 18VAC5-22-30 (repealed); Virginia Register Vol. 43, Iss. 4 · automated source monitoring
Verified November 7, 2026
Recently changed, confirmed (11)
The effective date has passed and we have since confirmed it against the primary source on the date shown on each card — settled as of that check, not assumed.
Effective June 8, 2026
Changes the definition of "principal place of business" so that it is used for "mobility" and reciprocity instead of "substantial equivalency" and reciprocity. Repeals the statutory definition of "good character" (fiscal integrity and a lack of any history of dishonesty, false statements, or fraud). The amendment history for § 13 adds 2025, No. 119 (Adj. Sess.), § 8, effective June 8, 2026.
26 V.S.A. § 13; 2025, No. 119 (Adj. Sess.), § 8 · automated source monitoring (not yet independently confirmed by a second source)
Verified November 4, 2026
Effective August 10, 2026
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) effective August 10, 2026, replacing the prior NASBA substantial-equivalency verification requirement with a simpler test: a CPA whose principal place of business is not in D.C., who holds a valid, unrestricted out-of-state license in good standing, and who met exam/education/experience requirements at initial licensure now has automatic practice privileges in D.C. without an individual license. The same test became permanent law on September 25, 2026 (D.C. Law 26-183, Business Licensing Reform and Accountancy Practice Amendment Act of 2026). A savings clause preserves privileges already held under the prior version.
D.C. Code Section 47-2853.49 (as amended by D.C. Act 26-399, Aug. 10, 2026, and made permanent by D.C. Law 26-183, Sept. 25, 2026) · automated source monitoring (not yet independently confirmed by a second source)
Verified October 29, 2026
Effective August 12, 2026
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 practice-privilege mobility in Colorado, without the need to obtain a Colorado certificate, to an out-of-state CPA: an individual licensed or certified in good standing in another state or jurisdiction of the United States whose principal place of business is in that other state or jurisdiction, and who was required at initial licensure or certification there to pass the uniform CPA exam and hold a baccalaureate degree from an accredited college or university. The board may not require an out-of-state CPA to provide a notice, fee, or other submission as a condition of exercising these privileges, and privileges already held by out-of-state CPAs as of December 31, 2024 continue.
Colo. Rev. Stat. (2026 Colo. Sess. Laws ch. 81 / SB26-076, signed 2026-05-04, eff. 2026-08-12) · automated source monitoring
Verified October 16, 2026
Effective August 28, 2026
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
Verified October 26, 2026
Effective August 28, 2026
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 whose principal place of business, domicile, or residency is not in Missouri and who holds a valid, unrestricted CPA license in good standing 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
Verified October 26, 2026
Effective August 28, 2026
A 2026 amendment to Mo. Rev. Stat. § 326.289 adds a new exemption: a sole practitioner or single-member LLC using "certified public accountant(s)", "CPA", or a similar abbreviation in its business name may request exemption from the CPA firm-permit requirement by submitting a written request to the board affirming the business performs no attest services or other services subject to peer review. The amendment also updates peer-review equivalence/oversight-fee wording from "substantially equivalent" to "comparable".
Mo. Rev. Stat. § 326.289 · automated source monitoring
Verified October 5, 2026
Effective September 30, 2026
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)
Verified October 24, 2026
Effective October 15, 2026
Amends the Alabama Board of Public Accountancy rule on practice privileges for nonresident certified public accountants. The practice privilege now applies to a person who holds a valid active license in good standing as a CPA in another state, whose principal place of business is not in Alabama, and -- for licenses issued after December 31, 2024 -- who also holds a minimum of a baccalaureate degree. The amendment took effect October 15, 2026.
Ala. Admin. Code r. 30-X-3-.04 · automated source monitoring (not yet independently confirmed by a second source)
Verified October 16, 2026
Effective October 15, 2026
For licensees returning to practice after inactive status, or who have never elected active status and have been inactive more than five years, the CPE required to obtain an annual permit to practice now includes five percent of the hours in ethics courses. Accounting and auditing courses remain at twenty percent, and all hours must still be obtained within the three-year period before the permit request.
Ala. Admin. Code 30-X-5-.02 · automated source monitoring (not yet independently confirmed by a second source)
Verified October 16, 2026
Effective November 1, 2026
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's implementing rules are proposed, not yet final; confirm rule status with the Board before relying on the new pathway.
59 O.S. Section 15.1 et seq. (as amended by HB4317, 2026); implementing rules proposed for OAC 10:15-3-2, 10:15-18-4, 10:15-21-1 · automated source monitoring (not yet independently confirmed by a second source)
Verified November 4, 2026
Effective August 1, 2026
Louisiana Act 653 (HB548) overhauls CPA licensure and mobility, effective August 1, 2026. Key changes: new 3-pathway education requirement, repeal of the "substantial equivalency" standard in favor of a "mobility"/"comparable" standard for practice privileges and foreign-designation reciprocity, a grandfather clause for CPAs already holding LA practice privileges as of Dec 31, 2024, and a board-composition diversity requirement. 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
Verified November 11, 2026
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)) grants the practice privilege automatically -- no notice, no other submission, and no license are required -- and the statute is silent on fees. But the Board's own rules, which the statute conditions the privilege on complying with (§ 35122(a)(3)(B)), impose an ongoing $175 annual renewal fee for the same privilege (25 GAR § 2103(d)(2)(B)(iv)), with no fee authorized anywhere in § 35122 itself. The statute and the rule were both touched 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 25 GAR Ch. 2, Guam Accountancy Administrative Rules (incl. the § 2103(d)(2)(B)(iv) $175 fee)
Verified October 29, 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. Michigan LARA “CPA Firms” page (the Board's own guidance)
Verified October 29, 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) NMIAC Ch. 1-10, Board of Accountancy Rules (incl. § 1-10-801)
Verified October 29, 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 peer-review guidance page 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) Oregon Board of Accountancy peer-review page (the Board's own guidance) OAR 801-010-0345(3) (out-of-state firms performing attestation engagements must register) OAR 801-005-0010(6)(b) (“attestation services” includes SSARS reviews)
Verified October 29, 2026