![]() The committee ultimately recommended a federally mandated state-based mobility provision that would allow any CPA with a valid state license to obtain practice privileges in any other state. In 1997, the AICPA and NASBA jointly identified mobility as an important goal and established the concept of “substantial equivalency.” 2 States were so slow to adopt the substantial equivalency provisions of the Uniform Accountancy Act (UAA) that the AICPA created a Special Committee on Mobility in April 2006. In 1991, the subtitle of a Journal of Accountancy article read, “As business operations become global and client operations expand, CPAs in forms of all sizes must be free to practice outside their licensing jurisdictions.” 1 Discussions seem to have progressed in earnest during the 1990s. When and where did the concept of mobility originate? It probably happened earlier than the first reference I found. Like many bullies, could NASBA be delivering a hollow threat? Would NASBA truly exercise its power to take away mobility of CPAs licensed in states that drop the 150-hour rule? I wrote that NASBA can be a bully because many state licensing laws give them that power. Going Concern previously reported the AICPA and NASBA are trying to strong-arm Minnesota into maintaining the 150-hour rule. There has been much discussion about the 150-hour rule recently. ![]() Gilbert Professor and Director of the School of Accountancy, University of Denver
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