Skip to main content

CTCPA Issues Automatic or Enhanced CPA Mobility Proposal

In November, following extensive discussions with the Connecticut State Board of Accountancy (SBOA) and the other New England SBOAs, CTCPA Executive Director Bonnie Stewart presented two proposals to the Connecticut SBOA regarding CPA mobility and pathways to CPA licensure in Connecticut. The Board voted to request that the Connecticut legislature (via CTCPA) adopt the proposals in the coming legislative session.  

Automatic or Enhanced Mobility: Rationale and Proposal 

We propose Connecticut adopt an automatic or enhanced mobility model to grant CPAs licensed in other states the privilege to practice here without administrative hurdles. This model maintains robust protections for the state, the public, and the profession and is more adaptable than the current "substantial equivalency" requirement. Automatic mobility would help Connecticut maintain CPA practice mobility and respond effectively to anticipated changes in CPA licensure requirements. 

Defining Automatic Mobility and Safeguards 

Automatic mobility allows licensed CPAs in good standing from other jurisdictions to practice without needing to notify the Board or pay additional fees. Under this proposal, Connecticut will grant automatic mobility to anyone with a valid CPA license in good standing from another state who meets the education and experience requirement of one of our three proposed pathways

Proposed Changes to Connecticut's Statutes 

To align with this model, we recommend the following updates to Connecticut's practice privilege statutes: 

  • Replace the "substantial equivalency" requirement with the conditions outlined above. 
  • Maintain the practice privilege's current policy of no required notice or fee for eligible CPAs. 

Protecting Public Interest Under Automatic Mobility 

All existing protections remain under automatic mobility, ensuring high standards and public accountability: 

  • No Escape Clause: Retain Connecticut General Statutes Section 20-281n(c) language, ensuring individuals practicing under automatic mobility consent to Connecticut's jurisdiction and disciplinary authority and adhere to all state laws and Board rules. 
  • Professional Standards: CPAs must cease providing services if their out-of-state license becomes invalid and perform certain services (e.g., audits/reviews) for Connecticut clients through a Connecticut-licensed firm. 
  • Expanded Authority for the Board: The proposed language also authorizes the SBOA to cancel automatic mobility if a state is not adequately protecting consumers. Combined with the individual eligibility criteria, this addition ensures Connecticut retains oversight over CPAs practicing within the state. 

Maintaining Substantial Equivalency for Reciprocity 

While "substantial equivalency" is unnecessary for practice privilege under automatic mobility, we suggest retaining it for reciprocity where needed. We may also clarify that firms must adhere to practice mobility provisions.  

Conclusion and Request 

This approach offers Connecticut a streamlined, secure model that enhances CPA practice mobility while preserving critical public and profession protections.