State Licensure and Firm Mobility

Etiendem CPA is committed to serving clients across the country while adhering to all state accountancy regulations. Below we outline the states where we are fully licensed and those where we can practice under CPA Firm Mobility – an interstate practice privilege that lets CPA firms operate across state lines without obtaining an additional license in each state.

What is CPA Firm Mobility?

Firm Mobility is a provision adopted in most states that allows CPA firms licensed in one state to perform attest services (such as audits and reviews) in other states without needing a separate state license. It works similarly to how a driver’s license is recognized across states – as long as the CPA firm meets the destination state’s requirements (like ownership by CPAs and participation in peer review programs), it can serve clients there without filing for a new license or paying extra fees. This flexibility ensures that our clients can access our services nationwide, and it enables us to assist you wherever you or your business are located, all while maintaining compliance with each state’s regulations.

Fully Licensed States

Etiendem CPA holds active firm licenses in the following states. In these states, we have completed the full licensing process and are directly authorized to practice:

• Virginia (VA) – Home state license, allowing full practice authority in VA.

• Alaska (AK) – Fully licensed to serve clients in Alaska.

• North Carolina (NC) – Fully licensed in North Carolina.

• Georgia (GA) – Fully licensed in Georgia.

• California (CA) – Fully licensed in California.

• New York (NY) – Fully licensed in New York.

Being fully licensed in the above states means we have met all state-specific requirements and can provide the complete range of accounting and attest services in each.

Firm Mobility States

Thanks to CPA firm mobility laws, Etiendem CPA can also practice in many other states without obtaining separate firm licenses. The states listed below have adopted mobility legislation, which allows us to perform audits, reviews, and other attest services for clients in those jurisdictions under a mobility practice privilege:

• Alabama (AL)

• Arizona (AZ)

• Arkansas (AR)

• Colorado (CO)

• Connecticut (CT)

• Delaware (DE)

• Florida (FL)

• Idaho (ID)

• Illinois (IL)

• Indiana (IN)

• Iowa (IA)

• Kansas (KS)

• Kentucky (KY)

• Louisiana (LA)

• Maine (ME)

• Maryland (MD)

• Massachusetts (MA)

• Michigan (MI)

• Minnesota (MN)

• Mississippi (MS)

• Missouri (MO)

• Montana (MT)

• Nebraska (NE)

• Nevada (NV)

• New Hampshire (NH)

• New Jersey (NJ)

• New Mexico (NM)

• North Dakota (ND)

• Ohio (OH)

• Oklahoma (OK)

• Oregon (OR)

• Pennsylvania (PA)

• Rhode Island (RI)

• South Dakota (SD)

• Tennessee (TN)

• Texas (TX)

• Utah (UT)

• Vermont (VT)

• Washington (WA)

• West Virginia (WV)

• Wisconsin (WI)

• Wyoming (WY)

• District of Columbia (DC)

In each of these Firm Mobility States, Etiendem CPA can lawfully offer professional accounting and attest services without a formal state license, as long as we do not have a physical office in the state and we meet the state’s practice privilege conditions. This means we abide by each state’s rules on peer review, firm ownership, and any other regulatory standards while serving our clients.

Important Notes and Disclaimers

• Compliance with State Requirements: Even under mobility, our firm adheres to all applicable rules of each state’s Board of Accountancy. We consent to each state’s jurisdiction and disciplinary authority when practicing there. For example, we ensure our firm undergoes any required peer reviews and that our ownership structure meets local CPA ownership criteria where applicable.
  
  

• No Physical Presence: Firm mobility typically applies when a CPA firm does not maintain a physical office in the target state. Etiendem CPA leverages mobility to assist clients remotely or on-site as needed, without establishing a permanent in-state office.
  
  

• Exceptions – States Requiring Additional Steps: A few jurisdictions do not yet allow full firm mobility and may require either notice, a permit, or a state-specific firm license for out-of-state CPA firms. If a client engagement arises in a state not covered by either our existing licenses or mobility laws, we will take the necessary steps to obtain a firm license or registration before providing attest services in that state. (As of now, only a small number of states – for instance, Hawaii – fall into this category.)
  
  

• Continued Updates: State laws can change. We continually monitor state mobility legislation and licensure requirements. Our commitment is to keep our credentials up-to-date so that we can confidently serve clients nationwide in compliance with the latest regulations.
  
  

If you have any questions about our ability to practice in a particular state or jurisdiction, please contact us. We are happy to discuss how Etiendem CPA can meet your needs while fully complying with all professional licensing laws.