Current through Bulletin 2024-24, December 15, 2024
The 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.
