What is Mobility?

Mobility is the ability of a CPA or CPA Firm who has a current/active license from a state that has passed Mobility Legislation, or for a CPA with individual substantial equivalency, to gain practice privileges in Florida without having to obtain an additional license in order to serve a client.

ReferencesRule 61H1-29.002(7), F.A.C.s. 473.3141, F.S.

How do I know if my state is substantially equivalent?

The list of substantially equivalent states is available below:

CPAs & Mobility – Substantially Equivalent States (Revised August 15, 2014)

Incorporated by Rule 61H1-29.002, Florida Administrative Code

An active licensed CPA in good standing, who does not have an office in the State of Florida, pursuant to s. 473.3141(1)(a), F.S. and defined by Rule 61H1-20.001(8), F.A.C., could practice in Florida without notification or fee. The following states are considered substantially equivalent:

Alabama* Alaska Arizona Arkansas California Colorado
CNMI Connecticut Delaware District of Columbia Georgia Guam
Hawaii* Idaho Illinois* (Exam)
Illinois* (Licensing)
Indiana Iowa Kansas*
Kentucky Louisiana Maine* Maryland Massachusetts Michigan
Minnesota Mississippi Missouri Montana* Nebraska* Nevada
New Hampshire  New Jersey New Mexico New York North Carolina North Dakota
Ohio Oklahoma* Oregon Pennsylvania Puerto Rico Rhode Island
South Carolina South Dakota Tennessee Texas Utah Vermont
Virginia Washington West Virginia   Wisconsin Wyoming

*These are two-tier states. The first tier is examination; a certificate is issued when an applicant passes the examination, which does not allow the individual to practice as a CPA in their home state nor does it allow the individual to practice in Florida. The second tier is licensure; only those individuals who hold an active license to practice in their home state are eligible to practice in Florida without Florida licensure, pursuant to s. 473.3141(1)(a), F.S.

The following jurisdiction has been found to not be substantially equivalent and individuals would need to obtain verification from the Florida Board pursuant to s. 473.3141(1)(b), F.S. that their personal qualifications are substantially equivalent to the certificate required in Section 5 of the Uniform Accountancy Act in the issuance of licenses.

Virgin Islands

If my state of licensure has Mobility or if the Florida Board of Accountancy determines that I meet the Mobility criteria set forth in section 5 of the Uniform Accountancy Act, is there any circumstance that would still require me to get a license?

Yes. An individual may only perform the services outlined in s. 473.302(8)(a), F.S. through a  licensed firm.

Referencess. 473.3141 F.S., s. 473.302(8)(a), F.S.

Can I gain a practice privilege in Florida if my state of licensure has not passed Mobility?

Yes. If the Florida Board of Accountancy determines that an out of state licensee meets the substantially equivalent standards outlined in section 5 of the Uniform Accountancy Act (meets the 150 hours of education, has a conferred bachelor’s degree or higher, has passed the CPA exam, and has one year of qualified work experience), then an individual can gain the same Mobility practice privileges in Florida as if the state of licensure had passed Mobility.

ReferencesRule 61H1-29.002(7), F.A.C., s. 473.3141, F.S.

Can a CPA Firm in another state practice under mobility?

Yes, if all the following are true for the out-of-state CPA Firm:

  1. Complies with the qualifications described in s. 473.309, F.S.
  2. Is enrolled in a peer review program pursuant to s. 473.3125(4), F.S.
  3. Performs services through an individual with practice privileges under s. 473.3141, F.S.
  4. Lawfully performs services in a state where an individual with practice privileges granted under s. 473.3141, F.S. has his or her principal place of business.

ReferencesRule 61H1-29.002, F.A.C.s. 473.309, F.S.s. 473.3101, F.S.s. 473.3125(4), F.S.s. 473.3141, F.S.

If I have a license as a CPA in another state, can I use my license in Florida?

Individuals, and firms, who hold current/active licenses from substantially equivalent states, are granted practice privileges under s. 473.3141, F. S., however, individuals wishing to establish an office in this state must meet the requirements for Florida CPA firm licensure as outlined in s. 473.3101, F.S.

ReferencesRule 61H1-29.002(7), F.A.C.s. 473.309, F.S.s. 473.3101, F.S.s. 473.3141, F.S.

When would an individual or CPA firm be required to obtain a Temporary License?

The following three circumstances would require a temporary permit:

  1. The individual is from a state that is not substantially equivalent.
  2. The individual does not have personal substantial equivalency in accordance with section 23 of the UAA.
  3. The Person is performing services outlined in s. 473.302(8)(a), F.S.

ReferencesRule 61H1-29.002, F.A.C.s. 473.302(8)(a), F.S.s. 473.3141, F.S.

Does the Florida Board of Accountancy have the authority to take disciplinary action against an individual or firm that practices pursuant to the Mobility provision set forth in Chapter 473, Florida Statutes?

Yes. An individual or firm is granted the same or equivalent practice privileges as a Florida-licensed CPA. Chapter 473, Florida Statutes, gives the Florida Board of Accountancy the authority to revoke, suspend or take the appropriate disciplinary action against the out-of-state licensee for any action that would have subjected a Florida CPA or Firm to discipline in Florida.

ReferencesRule 61H1-36.004, F.A.C.s. 473.3141, F.S.s. 473.323, F.S.