Mobility in NYS Took Effect on 11/15/11
The NYS Board of Regents approved permanent implementing regulations, effective April 11, 2012. The implementing regulations are effective on an emergency basis prior to that date. To view the effective regulations, click here.
How Does Mobility Work in NYS?
An individual may practice in NYS under the mobility provisions if:
- They are licensed in another state that has substantially equivalent licensure requirements to NYS (click here for a list of substantially equivalent states); and
- Their principal place of business is outside of NYS.
When practicing in NYS under the mobility provisions, the individual does not need to register or pay a fee to NYS. If that individual is performing any audit or attest services in NYS, however, they must do so through a firm that is registered as a public accounting firm with NYSED. Any individual who practices in NYS under the mobility provisions is automatically subject to regulatory oversight by NYSED in the same manner as an individual who is licensed as a CPA in NYS.
Prior to November 15, 2011
Prior to November 15, 2011, there was no mobility practice privilege in NYS. This means that an out-of-state licensed CPA conducting work on an attest or compilation engagement in New York prior to November 15, 2011, must have held a temporary practice permit to perform such services. In addition, the public accounting firm employing such CPA must also have been registered with the State Education Department.