CPA Out-of-state licensing

Thursday, December 15, 2005

Chart on out-of-state licensing

My chart on out-of-state licensing has been prepared as an excel spreadsheet and is posted on my website. This spreadsheet is based on information obtained from state Board of Accountancy websites and from Board personnel. It is not intended to provide legal advice as to the requirements of licensing in the individual states. It is intended to assist those individuals and firms in obtaining the necessary information to make informed decisions.

The rules related to out-of-state licensing are not fixed and will change!

I will attempt to update the spreadsheet as I become aware of changes to the rules. Please let me know about any errors or changes that you become aware of:

Thursday, December 08, 2005


From the interest I have received at my seminars and in response to my blogs, I have come to believe that one of the most important issues facing CPAs as we approach this year end accounting and tax season has been the rapidly changing rules related to out-of-state licensing. It is not unusual for even the smallest CPA firm to prepare tax returns for clients from five, ten or even more different states. As they prepare year end accounting and tax work this year they may be in for a BIG SURPRISE.

States, one after another, have been modifying their laws to require out-of-state CPAs to file notification of their intent to "practice accounting " in their state or even to require them to be licensed in their states. Your state may require a practice permit for out-of-state CPAs who practice accounting for a client even if they never set foot in the state.


I believe that these changes flew under the radar because most CPAs and many state societies were only thinking about the impact the law would have on their instate CPAs - not that other states would also be putting in restrictions of their own.

The biggest problem has been that there has been no one place for CPAs to go to find out what the rules are.

I have released several blogs on this topic to help warn CPAs of what has been going on, but there was still no single place for CPAs to go to help them meet this very important challenge.

In the next few days I will publish a chart showing out-of-state licensing information for all 50 states and provide a link to the portion of their websites directly related to the topic.

I hope this will be helpful for CPAs across the country and I look forward to seeing you at my seminars: