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December 2021 » Understanding CPA Mobility
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Denise Dickins, PhD, CPA, CIA, and Julia L. Higgs, PhD, CPA, and Joseph Reid, PhD, CPA
Although CPA mobility laws and regulations have significantly eased the process for CPAs to practice across licensing jurisdictions, recent enforcement reports of the New York Board of Accountancy suggest that at least some CPAs may not recognize when or how mobility rules apply. Importantly, more recently adopted mobility rules pertaining to CPA firms vary across licensing jurisdictions more than rules pertaining to individual CPAs. This article provides a refresher on CPA mobility, including examples of how rules differ between states and of how CPAs could unintentionally go afoul of the rules.
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