CPA Mobility and CPE: Practising Across State Lines in 2026

CPA mobility lets a CPA licensed in one state serve clients in another state without getting a second licence. NASBA says a CPA from a state with substantially equivalent education, exam and experience requirements may practise elsewhere without an official registration or filing. What the mobility rules do not settle is where your CPE is measured. NASBA's mobility FAQ does not address CPE, and the boards we checked give different answers. This guide explains how mobility works in 2026, what changed with the ninth edition of the Uniform Accountancy Act, how to check a licence and what to do about CPE if you practise across state lines. For each state's hours, see our CPA CPE requirements guide.

At a glance

How substantial equivalency works

NASBA's CPA Mobility FAQ describes the model: a CPA whose home state is substantially equivalent can practise in another state without applying for a licence. Equivalency looks at the "three E's": education, examination and experience. The FAQ says no official registration or filing is needed, and that the CPA is automatically subject to the target state's board jurisdiction while practising there. The FAQ dates the plan to 2006.

What the ninth edition of the Uniform Accountancy Act changes

NASBA released the ninth edition of the Uniform Accountancy Act on 18 August 2025. Its announcement describes a shift from state-based mobility to an individual-based practice privilege. CPAs licensed under differing requirements as of 31 December 2024 keep their practice privileges under a safe-harbour provision. The Act is a model, not a law, so each state decides whether and when to adopt it. We could not read the operative sections of the Act, so check the full text before relying on a specific provision.

How many states have adopted mobility

We cannot give you one number, because the sources we found disagree or are out of date. A NASBA legal binder from July 2020 said every state except Hawaii had adopted mobility legislation. The AICPA says 49 states plus Puerto Rico, the District of Columbia, the US Virgin Islands and Guam accept a universal pathway to licensure, and that 25 states have adopted the individual-based model, but those figures are measuring different things and neither page carries a clear date. NASBA's own map of licensure pathways is current as of 1 October 2026 but shows no count in its text. Check the live NASBA map for your state.

CPAverify

NASBA hosts CPAverify, a free national database of licensed CPAs and firms with data supplied by the state boards. It shows licence status and enforcement or disciplinary markers. NASBA says 53 jurisdictions participate as of 12 March 2026, and that firms can use it to track employees' renewal dates. NASBA redesigned the site in October 2025. We did not confirm whether CPAverify shows CPE compliance or mobility status.

Where does your CPE count?

NASBA's mobility FAQ does not address CPE, and we found no general official statement that CPE stays with the home state. Individual boards answer for themselves. Texas, for example, published a rule in 2019 allowing a non-resident Texas CPA to meet Texas CPE by meeting the requirements of the state of their principal place of business, and if that state has no CPE requirement the Texas requirements apply. Texas still audits CPE. Florida's FAQ says out-of-state practitioners with practice privileges can be disciplined by the Florida board. If you hold a licence in more than one state, assume each board may ask for proof under its own rules.

A practical checklist

Before you serve a client in another state, confirm that your home state is treated as substantially equivalent by the state where you will work and that your licence is active on CPAverify. Check the other state's rules for firms as well as for individuals. Then check each board's CPE rule, keep your certificates in one place, and note which state's subject-area and ethics rules your hours satisfy. Our ethics CPE guide explains why ethics hours are often the sticking point.

Frequently asked questions

Do I need a licence in every state where I have clients?

Not if you qualify under mobility. NASBA says a CPA from a substantially equivalent state may practise elsewhere without an official registration or filing, though the other state's board has jurisdiction over that practice.

Whose CPE rules apply if I practise in two states?

There is no single national answer. NASBA's FAQ does not address CPE, and boards differ. Texas, for example, lets a non-resident Texas CPA follow the CPE rules of their principal-place-of-business state.

How do I check that a CPA is licensed?

CPAverify is NASBA's free national database, drawing on data supplied by the state boards. It shows licence status and enforcement markers.

What is the Uniform Accountancy Act?

It is a model law from NASBA and the AICPA. The ninth edition was released on 18 August 2025 and moves toward an individual-based practice privilege. States decide whether to adopt it.

How many states have mobility laws?

The sources we found disagree or are out of date, so check NASBA's current map rather than relying on one figure.

Finding courses that count

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. Our NASBA guide explains what NASBA does.

Source: NASBA CPA Mobility FAQ, NASBA announcement of the ninth edition of the Uniform Accountancy Act (18 August 2025), NASBA CPAverify articles (March 2026), NASBA legal binder (July 2020), AICPA mobility and state policy pages, Texas State Board of Public Accountancy notice on non-resident CPE (June 2019) and the Florida DBPR CPA FAQ, checked October 2026.