How to Transfer Your CPA License to Another State

CPA Mobility, which was established by the adoption of "substantial equivalency" under the Uniform Accountancy Act, enables licensed CPAs who are in good standing to temporarily perform work in another state using their existing license. Many states have CPA mobility laws in place that allow you to use a license from any state within their borders. While a majority of states allow mobility with a CPA license from any state, some states, such as Georgia and Massachusetts, require the license to be from another state that has passed mobility laws.

In addition to the change being temporary, the change limits the person transferring their license to only performing non-attest services, such as providing tax advice and financial planning.

Reciprocity refers to the ability to use your home license between states where laws permit you to do so. This process allows you to set up a business using your existing license and then exchange your existing CPA license for an equivalent license in your new state of residence. It may be helpful to think of it like getting a new driver's license after moving to a new state.

Each state has its own rules regarding reciprocity. As a result, the process of transferring your license from one state to another will be directly influenced by where you previously held your license, as well as where you wish to transfer your CPA license. For a detailed explanation of how to transfer your license to your new state of residence, we recommend viewing the relevant state’s Board of Public Accountancy.

• According to CalCPA, California does not currently recognize reciprocity. To transfer your CPA license from another state into the state of California, you need to submit an application and also fulfill all of California's education and licensing requirements. However, if you have been working in public accounting as a licensed CPA for at least four of the ten years prior to applying for a license transfer, you may automatically meet the education and licensing requirements.

New York does offer reciprocity for CPA licenses. In order to meet reciprocity requirements, you must have spent at least four of the previous ten years working in accounting, financial management, tax services or financial advisement.

Texas does not offer standard reciprocity, but it is still possible to transfer your CPA license to the state of Texas. In order to do so, you need to fill out the license transfer application, pay a $100 fee, provide documentation showing that you have performed 120 or more hours of continuing professional education (CPE) within the past three years, provide a letter of good standing from your previous jurisdiction and pass an ethics exam.