If Missouri becomes the new principal place of business, i. A classic example of offering services to the public is to open your own CPA firm. Your home state is the principal place of business, and therefore your license must be from your home state. If you have other questions, feel free to drop a comment below or on my Facebook page.
I will try my best to help! Firm Mobility Effective October 1, , a firm that does not have an office in Maryland may provide the bellow attest services for a client with a home office in Maryland without a permit issued by the Board provided the firm meets the application and peer review requirements under Md. Code Ann. Occ And Prof. Current mobility information can also be referenced on the Maryland Board's website.
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met.
A CPA performing services through mobility may only perform the same level of services attest or non-attest in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction.
Please note the following if you are coming from one 1 of the jurisdictions listed: An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction. Click Practice Privilege in the menu bar at the top of this page for additional information.
Firm Permit. Any firm or office thereof established or maintained for the practice of public accounting in the state of Maryland, uses the title "CPA" or "CPA Firm," or provides certain attest services for a client with a home office located in the the state of Maryland must register with the Maryland State Board.
Request a Verification of Licensure from a substantially equivalent state or jurisdiction. For a state or jurisdiction that is listed as substantially equivalent with one asterisk: The licensee may proceed for licensure in Virginia only if he or she holds an Active CPA license with that state or jurisdiction.
For a state or jurisdiction that is listed as substantially equivalent with two asterisks: Substantial equivalence does not apply and the individual must apply for an initial CPA license in Virginia. Substantially equivalent Virginia licensee in another state or jurisdiction A licensee from Virginia in another state or jurisdiction under substantially equivalent statutes or regulations is subject to disciplinary action by the VBOA for an act or omission committed in that state or jurisdiction.
Request during the registration process with the AICPA that the certification of completion with course score be mailed directly to the VBOA or the applicant may mail, fax or email a copy of the course certificate with the score to the VBOA. If the applicant has not held a CPA license of any other state and applies for a Virginia license after the end of the calendar-year in which the applicant passed the IQEX exam, CPE must be obtained prior to applying for a Virginia license.
The full text of the new law can be found here. We encourage you complete an application for licensure with the Florida Board of Accountancy under " Licensure by Endorsement.
Once the application is completed and received by the Board of Accountancy, you will be sent a "work authorization form" to verify your prior experience employment. Email : msc ficpa.
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