Interstate Practice Mobility

Interstate Practice Mobility

The following is an update on efforts to achieve a uniform national substantial equivalency standard. Several states are moving quickly to enact the new proposed revisions to UAA section 23. (July 2007)

Rhode Island
Mobility Bill Signed Into Law
Congratulations to the team at the Rhode Island Society of CPAs for their efforts in successfully passing no-notification! HB 5708 passed the legislature with early unanimous support and was signed by the Governor on July 3.

Maine
State Joins Mobility Ranks with Successful Passage of LD 751
Maine’s new mobility law will take effect September 20 after it was passed by the legislature on June 13 and signed by Governor John Baldacci on June 21. LD 751 passed both chambers with no opposition. The new law is consistent with newly revised UAA Sections 23 and 7.

Illinois
Mobility Bill Awaiting Governor’s Signature
The Illinois legislature passed mobility legislation (SB 745), and the bill was sent to Governor Rod Blagojevich on June 27. The bill received unanimous support in the House where it passed 116-0 and the Senate where it passed 55-0. The Governor has up to 60 days to act upon the measure, which is consistent with newly revised UAA Sections 23 and 7.

Texas
Texas Becomes Third State to Sign Mobility Legislation into Law in 2007
Texas Governor Rick Perry signed HB 2144 on June 15. The new law, which takes effect September 1, allows an individual who holds a certificate or license as a certified public accountant issued by another state and whose principal place of business is not in Texas to have all the privileges of certificate and license holders of this state without obtaining a certificate. The legislation amends the state’s current mobility provision, and is consistent with the revisions to UAA Sections 23 and 7.

Louisiana
Enacted Legislation Moves State Towards Mobility
Legislation has been enacted (HB 545) which authorizes the Board of Accountancy to remove the notification requirement by regulation. The Board of Accountancy is expected to take that action this summer making Louisiana a mobility state through Rule.

Delaware
Delaware Society Moving Forward with Mobility Effort
Mobility legislation has been introduced in early June as SB 131. The bill has been referred to the Senate Sunset Committee where it was tabled before the session adjourned on June 30. While the legislature does not formally reconvene until January, 2008; the Committee will hold a hearing on the bill in October.

Other Mobility Initiatives

In Massachusetts, mobility legislation has been drafted, and is expected to be introduced in the legislature in the coming weeks as part of a late bill filing period.

In Oregon, the Society and the Oregon Board agreed to “practice privilege” legislation permitting out-of-state tax practitioners (CPAs licensed in substantially equivalent states) to enter Oregon and perform tax preparation services without registering with the Oregon Board.

In Pennsylvania, SB 838 is currently pending in the Senate Appropriations Committee after being introduced in early May. As introduced, the bill includes a notification requirement, but the Pennsylvania Institute of CPAs is working to shape the legislation to allow for full mobility.

Hawaii and Oklahoma, introduced mobility legislation this year and will be carried over to the 2008 sessions.

State Mobility Recap

Enacted Legislation: Indiana, Maine, Tennessee, Texas, Rhode Island

Passed Legislation Pending Governor’s Approval: Illinois

Legislative Action: Delaware, Hawaii, Oklahoma

Legislation Anticipated in 2007: Massachusetts

First Steps Toward Mobility: Louisiana, Oregon, Pennsylvania



	Interstate Practice Mobility The following is an update on efforts to achieve a uniform national substantial equivalency standard. Several states are moving quickly to enact the new proposed revisions to UAA section 23. (July 2007) Rhode Island *Mobility Bill Signed Into Law* Congratulations to the team at the Rhode Island Society of CPAs for their efforts in successfully passing no-notification! HB 5708 passed the legislature with early unanimous support and was signed by the Governor on July 3. Maine *State Joins Mobility Ranks with Successful Passage of LD 751* Maine’s new mobility law will take effect September 20 after it was passed by the legislature on June 13 and signed by Governor John Baldacci on June 21. LD 751 passed both chambers with no opposition. The new law is consistent with newly revised UAA Sections 23 and 7. Illinois *Mobility Bill Awaiting Governor’s Signature* The Illinois legislature passed mobility legislation (SB 745), and the bill was sent to Governor Rod Blagojevich on June 27. The bill received unanimous support in the House where it passed 116-0 and the Senate where it passed 55-0. The Governor has up to 60 days to act upon the measure, which is consistent with newly revised UAA Sections 23 and 7. Texas *Texas Becomes Third State to Sign Mobility Legislation into Law in 2007* Texas Governor Rick Perry signed HB 2144 on June 15. The new law, which takes effect September 1, allows an individual who holds a certificate or license as a certified public accountant issued by another state and whose principal place of business is not in Texas to have all the privileges of certificate and license holders of this state without obtaining a certificate. The legislation amends the state’s current mobility provision, and is consistent with the revisions to UAA Sections 23 and 7. Louisiana *Enacted Legislation Moves State Towards Mobility* Legislation has been enacted (HB 545) which authorizes the Board of Accountancy to remove the notification requirement by regulation. The Board of Accountancy is expected to take that action this summer making Louisiana a mobility state through Rule. Delaware *Delaware Society Moving Forward with Mobility Effort* Mobility legislation has been introduced in early June as SB 131. The bill has been referred to the Senate Sunset Committee where it was tabled before the session adjourned on June 30. While the legislature does not formally reconvene until January, 2008; the Committee will hold a hearing on the bill in October. Other Mobility Initiatives In Massachusetts, mobility legislation has been drafted, and is expected to be introduced in the legislature in the coming weeks as part of a late bill filing period. In Oregon, the Society and the Oregon Board agreed to “practice privilege” legislation permitting out-of-state tax practitioners (CPAs licensed in substantially equivalent states) to enter Oregon and perform tax preparation services without registering with the Oregon Board. In Pennsylvania, SB 838 is currently pending in the Senate Appropriations Committee after being introduced in early May. As introduced, the bill includes a notification requirement, but the Pennsylvania Institute of CPAs is working to shape the legislation to allow for full mobility. Hawaii and Oklahoma, introduced mobility legislation this year and will be carried over to the 2008 sessions. State Mobility Recap Enacted Legislation: Indiana, Maine, Tennessee, Texas, Rhode Island Passed Legislation Pending Governor’s Approval: Illinois Legislative Action: Delaware, Hawaii, Oklahoma Legislation Anticipated in 2007: Massachusetts First Steps Toward Mobility: Louisiana, Oregon, Pennsylvania