Section R156-26a-305 - Exemptions from Licensure - MobilityThe mobility practice privilege included in Section 58-26a-305 is further clarified, defined, and established as follows:
(1) As used in this section and for purposes of Section 58-26a-305:(a) "Mobility" means a practice privilege that generally permits a licensed CPA in good standing from a substantially equivalent state or jurisdiction where their principal place of business is located, to practice outside of that state or jurisdiction without obtaining another license. CPA mobility is a uniform approach endorsed by the AICPA and NASBA through the AICPA and NASBA Uniform Accountancy Act (UAA), allowing no-notification interstate practice by CPAs whose home jurisdiction or who individually are substantially equivalent where they meet the UAA licensure standard. The individual and firm automatically consent to the jurisdiction of the mobility state, and the mobility state's ability to discipline under the provision is based on the performance of services within the mobility state, whether physically, electronically, or otherwise.(b) "Individual mobility" means an individual CPA meets the requirements of Subsection 58-26a-305(1)(a) and Section R156-26a-305 to perform services through mobility in Utah. A CPA with individual mobility does not need to obtain a Utah CPA license or otherwise register with the Division.(c) "Firm mobility" means a CPA firm meets the requirements of Subsection 58-26a-305(1)(a) and Section R156-26a-305 to perform services through mobility in Utah. A CPA firm with firm mobility does not need to obtain a Utah CPA firm license or register with the Division.(d) "Home jurisdiction" means the jurisdiction where a CPA or CPA firm is licensed and their principal place of business is located.(e) "Mobility tool" means the online tool developed by the AICPA and NASBA to help CPAs and CPA firms understand mobility and determine their eligibility for mobility, available at https://cpamobility.org.(2) A CPA or CPA firm performing services through mobility in Utah shall hold an active, unrestricted license in good standing in their home jurisdiction. An inactive or restricted CPA or CPA firm license is invalid pursuant to Subsection 58-26a-305(1)(a)(ii)(C).(3) A CPA performing services through mobility shall only perform the same level of services, attest or non-attest, in the mobility jurisdiction as they are permitted to perform in their home jurisdiction.(4) A CPA firm not licensed in Utah may perform services through mobility in Utah as a person exempt from licensure pursuant to Subsection 58-26a-305(1)(a), if: (a) the CPA firm's principal place of business is not in Utah;(b) the CPA firm holds an active, unrestricted CPA firm license in good standing in its home jurisdiction; and(c) the CPA firm meets the ownership and peer review requirements of the mobility jurisdiction pursuant to Subsection 58-26a-302(3)(a)(iii) and Section R156-26a-303a.(5) A licensed CPA or CPA firm may obtain information regarding their eligibility for mobility by using the mobility tool at https://cpamobility.org.Utah Admin. Code R156-26a-305
Adopted by Utah State Bulletin Number 2019-23, effective 11/7/2019Amended by Utah State Bulletin Number 2024-15, effective 7/29/2024