New York State Enacts CPA Mobility Bill Paving the Way for Cross-Border Practice for Out-of-State CPAs

August 2011

On Wednesday, August 17, 2011, New York State Governor Andrew M. Cuomo signed into law New York’s first CPA mobility statute, joining 47 other states that have enacted similar legislation. The new law, based on Section 23 of the Uniform Accountancy Act (“UAA”), enables out-of-state CPAs to practice in New York as long as the CPA’s home state is deemed by New York State to have licensing requirements that are substantially equivalent to those in New York. Key for New York CPAs is the reciprocity aspect of the law, which, for the most part, allows NY CPAs practice opportunities in the 47 other states with similar laws. The two holdout states are Hawaii and California.

Under the new law, if an out-of-state CPA has a license in good standing from a state that utilizes CPA licensure and certification criteria outlined in the UAA  Tuesday, August 23, 2011 – 150 hours of education, a passing grade on the CPA exam and at least one year of experience – then that CPA would be qualified to practice in any state, including New York, that has adopted UAA Section 23.

Wilson Elser's Government Affairs practice, based in Albany, NY, played a key role over a four-year period in developing and implementing a strategy on behalf of our clients - including the Big Four and other accounting firms - that was instrumental in the passage of this significant new legislation.

A copy of the bill can be found at The new law becomes effective on November 15, 2011.

For further information or assistance with mobility issues, please contact:

Thomas R. Manisero

Peter J. Larkin

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