Illinois, California practice regulations may impact Ohio CPAs.

• Position: Ohio

New laws in California and Illinois may require Ohio CPAs to register and pay licensing fees.

California: Ohio CPAs filing any California business or fiduciary return may need to register with the California State Board of Accountancy and pay a licensing fee. Simply signing these returns, even if the out-of-state CPA does not actually visit California, can trigger the registration requirement.

Illinois: All CPAs practicing in Illinois who hold themselves out to the public as a CPA must...