Path: Mobility Welcome: Guest
    Arizona's landscape Havasu Falls in the Grand Canyon
These are frequently asked questions about mobility:  
  Where can I find Arizona’s mobility statute?
What is necessary to qualify for mobility?
May I use the CPA designation?
Is there a notification or fee required prior to practicing under mobility in Arizona?
What are other requirements that I am subject to if I qualify or subsequently cease to qualify for mobility?
If I don’t qualify for mobility, can I provide any other service(s)?
How does out-of-state mobility impact firms?
How do I cancel my Arizona license?
Does the CPA directory provide information about CPAs not licensed in Arizona?
What is CPAmobility.org?		  
   
 Where can I find Arizona’s mobility statute?  
  If you are interested in reading Arizona’s mobility statute in full, please read A.R.S. § 32-725. top
   
 What is necessary to qualify for mobility?  
  Pursuant to A.R.S. § 32-725, the mobility privilege may be exercised by an individual who isn't a resident of Arizona and who meets the following requirements:
  1. Have a principal place of business that is not in Arizona.
  2. Not be the subject of suspension or revocation of a certificate as provided by A.R.S. § 32-741 or relinquishment of a certificate as provided by A.R.S. § 32-741.1.
  3. Hold a valid registration, certificate or license as a certified public accountant issued by another state and either of the following must apply:
    1. The other state requires as a condition of licensure on or before December 31, 2011 that an individual has all of the following:
      1. At least one hundred fifty semester hours of college education including a baccalaureate degree conferred by an accredited institution.
      2. A passing grade on the uniform certified public accountant examination.
      3. At least one year of experience in the practice of accounting that has been verified.
    2. The individual meets the substantial equivalency qualifications prescribed in A.R.S. § 32-726.
 top
   
 May I use the CPA designation?  
  A.R.S. § 32-725(D) states that an individual who qualifies for limited reciprocity privilege may use the title "CPA" or "certified public accountant" and may offer or practice accounting in person or by mail, telephone or electronic means. top
   
 Is there a notification or fee required prior to practicing under mobility in Arizona?  
  Pursuant to A.R.S. § 32-725(D) no notice, fee or other submission is required. top
   
 What are other requirements that I am subject to if I qualify or subsequently cease to qualify for mobility?  
  A.R.S. § 32-725(E) requires that each individual who holds a registration, certificate or license issued by another state and who exercises the limited reciprocity privilege and each partnership, corporation or other entity engaging in the practice of accounting, as a condition of exercising the privilege:
  1. Shall:
    1. Comply with article 3 of Title 32, Chapter 6 and rules adopted pursuant to article 3. In any investigation or other proceedings conducted pursuant to article 3, an individual claiming permission to practice as a certified public accountant in this state under the limited reciprocity privilege has the burden of demonstrating that the applicable requirements of subsection B of this section have been satisfied.
    2. Cease the offering or practicing of accounting in person or by mail, telephone or electronic means in this state if the individual no longer satisfies the requirements of A.R.S. § 32-725(B) or the partnership, corporation or other entity no longer satisfies the requirements of A.R.S. § 32-725(G).
  2. Is subject to:
    1. The personal and subject matter jurisdiction of the board and the power of the board to investigate complaints and take disciplinary action.
    2. Service by either of the following:
      1. The appointment of the state board that issued the registration, certificate or license to the individual as agent, on whom process may be served in any action or proceeding against the person by the board.
      2. Directly on the person.
 top
 If I don’t qualify for mobility, can I provide any other service(s)?  
  Pursuant to A.R.S. § 32-725(F) any individual who holds a valid registration, certificate or license as a certified public accountant issued by another state or a foreign country, whose principal place of business is not in this state and who does not otherwise qualify for limited reciprocity privilege may enter Arizona and provide services if the services are limited to the following:
  1. Expert witness services.
  2. Teaching or lecturing.
  3. Other services as determined by the board.
 top
   
 How does out-of-state mobility impact firms?  
  Pursuant to A.R.S. § 32-725(G), a partnership, corporation, or other entity formed under the laws of another state relating to the practice of accounting in that state may use the title “certified public accountant” or “CPA” in Arizona and may engage in the practice of accounting in Arizona, including the provision of restricted financial services (see definition in see definition in A.R.S. § 32-701.16), without having to register as a firm if all of the following apply.
  1. The firm is owned by or employs an individual who is a limited reciprocity privilege holder pursuant to A.R.S. § 32-725;
  2. The firm is in good standing in its principal place of business under the laws of that jurisdiction relating to the practice of accounting;
  3. The principal place of business of the limited reciprocity privilege holder is a recognized place of business for the practice of accounting by the firm;
  4. The firm does not have an office in Arizona and does not represent that it has an office in Arizona.
 top
 How do I cancel my Arizona license?  
  If you will still be engaged in the practice of accounting and want to cancel due to mobility, the certificate may be canceled by submitting a Stipulation and Order regarding Cancellation of a CPA Certificate Limited Reciprocity Privilege. Please see our cancellation page  for more information and forms. top
   
 Does the CPA directory provide information about CPAs not licensed in Arizona?  
  Please see our topic CPA's Current Status, which addresses this question. top
   
 What is CPAmobility.org?  
  The National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) have worked closely on CPAmobility.org to develop a tool designed to provide updated, helpful information on the state of mobility laws across the 55 U.S. states and jurisdictions. The launch of this site represents a key step in the on-going partnership between NASBA, the AICPA, state boards of accountancy, and state CPA societies to pass, implement and promote mobility.

Now that an overwhelming number of states have passed mobility statutes, NASBA and the AICPA feel that it is critical to educate CPAs and CPA firms about how best to take advantage of the new environment, and they believe the tool will go a long way in that regard.

The tool works by posing three simple questions to CPAs interested in exercising cross-border practice privileges. Those are:
  • Where is your principal place of business?
  • Where are you going to perform services (target state)?
  • What type of services will you perform?
Information on licensing and registration requirements is then produced allowing CPAs to obtain the information they need. The site is also optimized for use on a mobile device, making it easy for CPAs to access the information when they are traveling or out of their offices.		 top