Division of Certified Public Accounting
Florida’s Mobility Law (473.3141) only applies to individuals, thus laws and rules regarding firms are the same that has existed in Florida since before 2009.
1. What is Mobility?
The ability of a CPA who has a current/active license from a state that has passed Mobility Legislation (see exception below - #2) to gain a practice privilege in Florida without having to get an additional license in order to serve a client.
2. Can I gain a practice privilege in Florida if my state of licensure has not passed Mobility?
Yes. If the Florida Board of Accountancy determines that an out of state licensee meets the substantially equivalent standards outlined in section 5 of the Uniform Accountancy Act (meets the 150 hours of education, passed the CPA exam, and has one year of qualified work experience), then an individual can gain the same Mobility practice privilege in Florida as if the state of licensure had passed Mobility.
3. If my state of licensure has Mobility or if the Florida Board of Accountancy determines that I meet the Mobility criteria set forth in section 5 of the Uniform Accountancy Act, are there any circumstance that would still require me to get a license? Yes – see below:
Any individual or firm with an office in Florida which uses the title “CPA,” “CPA firm,” or any other title, designation, abbreviations, or device tending to indicate that the firm practices public accounting in Florida, would be required to meet the licensure requirements of a Florida CPA as set forth in s. 473. 308, s. 473. 309 and s. 473. 3101.
Any firm that does not have an office in Florida but performs one or more types of services involving the expression of an opinion (compilations, reviews, and audits) on financial statements, the attestation as an expert in accountancy to the reliability or fairness of presentation of financial information, the utilization of any form of opinion or financial statements that provide a level of assurance, the utilization of any form of disclaimer or opinion which conveys an assurance of reliability as to matters not specifically disclaimed, or the expression of an opinion on the reliability of an assertion by one party for the use by a third party for a client having its home office in Florida must obtain a Florida firm license.
4. When would an individual or firm be required to obtain a Temporary License?
If your state of licensure has not been deemed to be a substantially equivalent state under the UAA, the non-Florida CPA licensee should obtain verification of personal substantially equivalency in accordance with Section 23 of the UAA. If the state of licensure is not deemed to be substantially equivalent and the non-Florida CPA licensee is not verified to be personally substantially equivalent, then a non-Florida CPA licensee would be required to obtain a temporary license in order to perform specific engagements and/or to hold ones self out as a CPA in the State of Florida.
5. Does the Florida Board of Accountancy have the authority to take disciplinary action against an individual or firm that practices pursuant to the Mobility provision set forth in Chapter 473, Florida Statutes?
Yes. Because an individual or firm is granted the same or equivalent practice privileges as a Florida licensed CPA, Chapter 473, Florida Statutes, gives the Florida Board of Accountancy the authority to revoke, suspend, or take appropriate disciplinary action against the out-of-state licensee any action that would have subjected the Florida CPA or firm to discipline in Florida.