Automatic Mobility Could be Coming to Washington

by Mike Nelson

illustration: © iStock/hurca

At their meeting on October 18, 2024, the Washington State Board of Accountancy (WBOA) opened the rulemaking process to address mobility for CPAs licensed in other states to practice in Washington. 

HB 1920, which the WSCPA Government Affairs team helped support during the 2024 legislative session, gave the WBOA the rulemaking authority to adopt changes to regulations for CPAs who are licensed outside of our state to practice in Washington. 

As part of the national discussion around licensure, the mobility for a CPA licensee has come to the forefront of issues with mobility and practice privileges for CPAs with clients in multiple states. 

Licensees who have been practicing for many decades will remember that mobility was established in the early 2000s when states adopted substantial equivalency and 150 education hours, one year of experience, and passage of the CPA exam as the requirements for licensure. Before mobility, CPAs who practiced in multiple states had to obtain a license in each of those states. As states have been looking to change the initial licensure requirements, the breaking of mobility has been presented as a major roadblock to CPAs and the public. 

To head off this issue and in recognition that mobility has become crucial to CPAs in border communities, firms with cross-state clients, and in industry, many states are looking to separate the mobility discussion from the ongoing discussion around licensure requirements. 

Four states, Nevada, Nebraska, Alabama, and North Carolina, have had what is being called “automatic mobility” for up to nearly two decades. These policies essentially allow a CPA in good standing from any state to practice in those states regardless of the requirements they met to obtain initial licensure in their home state. This is simple for both CPAs who know they do not need to worry about their licensure requirements before doing work for clients in those states and for those boards of accountancy which do not need to review licensing requirements from other states for individual licensees. 

The WSCPA supports the WBOA adopting a form of automatic mobility in Washington. While this does not directly help Washington licensees as it covers CPAs licensed in other states, the coalition and cooperation between states moving to automatic mobility would benefit Washington CPA licensees as other states adopt similar policies. 

Alaska, Oregon, and California are working on legislation and rulemaking to address licensing and mobility. They are all looking at adopting automatic mobility. Washington joining them on automatic mobility would help build regional support. Idaho is also watching closely as Washington and other neighboring states discuss this topic. The WSCPA would like to see all or the majority of states adopt automatic mobility as this would be the simplest way for Washington CPAs and businesses to continue practicing as they have been across state lines. 

The WBOA will post draft language in the coming months to https://acb.wa.gov. The first public hearing on this proposal will be held at the next WBOA meeting, Friday, January 31, 2025. If you have comments and would like to make your voice heard, you can email the WBOA ahead of time or attend the meeting virtually or in person in SeaTac. There will be another public hearing at a future meeting in March or July of 2025 as well before any proposal is adopted. 

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