AICPA Special Committee on Mobility created to address obstacles to interstate practice.

CPAs with clients across state lines can be assured the AICPA is diligently looking to reduce or eliminate barriers to practice. A new volunteer committee has been created to identify and address unnecessary burdens and requirements that do not contribute to protecting the public interest and block CPAs from easy interstate practice. The Special Committee on Mobility will be chaired by Scott Voynich, former chair of the AICPA Board of Directors.

The ability of CPAs to service the public across state lines has become increasingly difficult as state licensing agencies around the country create their own requirements to address the issue of mobility for out-of-state practice. These instances prove that the current model for gaining practice privileges, "substantial equivalency," has not made the progress sufficient to reflect an Internet-based and mobile society. Currently, CPAs must attempt to practice each day in accordance with laws and requirements, but the confusing web of regulations makes compliance almost impossible. Today's dynamic marketplace has erased geographic boundaries and dictates that CPAs, to meet the needs of their clients and their business needs, be able to practice without unwarranted difficulty across state lines.

Under the "substantial equivalency" concept, which was developed by the AICPA and the National Association of State Boards of Accountancy as part of the Uniform Accountancy Act, CPAs with a valid license from a state with CPA licensing criteria that are "substantially equivalent" to those out-lined in the UAA can practice in another state without obtaining a license from that state. However, "substantial equivalency" is not working as effectively as was envisioned because many of the 34 states that have enacted it have modified the provisions to fit their states' own unique policies, diluting the impact of the UAA provision.

With the current system as adopted by state licensing agencies across the country, CPAs now have to comply with a multitude of different requirements from state to state. While the AICPA is committed to a state-based regulatory system, the Institute wants to eliminate the artificial barriers to interstate practice and mobility of CPAs that are represented by different requirements for practice privileges and/or temporary practice, while at the same time ensuring that the public is adequately protected.

This is a high-priority initiative for the AICPA, and the Special Committee will provide significant resources to states seeking to enact or to revise mobility provisions within their state accountancy laws or regulations. The Special Committee also will consider the viability of the current "substantial equivalency" model and, if necessary, will work to develop modifications to improve mobility. The goal is a system that provides ease of mobility for CPAs and gives regulators the appropriate and necessary tools to protect the public.

The committee's work is expected to be very time sensitive. To maximize its efforts in the shortest amount of time, the committee, working with state CPA societies, will enlist the assistance of the profession's grassroots to help gain support for this approach among governors and attorney generals.

AICPA members who have questions concerning their states' licensing requirements can find information on the AICPA's Web site, or can call or e-mail the AICPA for guidance.

www.aicpa.org/statelicensing 800/839-2715 [e-mail]