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

• Position: News update

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...