New Pathways to CPA Licensure: Impacts on Mobility for Washington CPAs
November 04, 2025
by Mike Nelson
Washington joins half the states in the nation in adopting new pathways to CPA licensure. While this is an exciting time for CPA candidates looking toward joining the profession, it introduces a potential challenge for existing licensees. One of the main challenges with adding pathways is concerns around how doing so would impact mobility, legally called practice privileges across the states.
In Washington, the Washington State Board of Accountancy (WBOA) adopted changes to mobility which went into effect last summer, prior to the discussion to allow new pathways that they recently passed. These mobility changes ensure licensees from other states who are practicing in Washington can continue to do so. Similar mobility updates have been adopted in states across the nation. Most states that have adopted new pathways have also instituted changes to mobility. There are also some states that have adopted mobility changes alone while they still consider pathways.
Mobility in the CPA profession has been the backbone of the profession for a couple ofdecades. It allows CPAs to serve clients in different states. It has eliminated the need for CPAs to obtain multiple licenses or pay fees to other states in order to serve those clients.
Since the 150-hour education rule went into place widely in the early 2000s, the backbone to mobility laws was “substantial equivalency” in a state’s initial licensing laws. When new pathways go into effect, the result is that those states may not be determined as substantially equivalent. Each state has its own definition and designates a specific authority to make that determination. States also vary in whether they offer any secondary options beyond the state’s determination.
The mobility law changes being made now to mobility laws make mobility follow the individual licensee instead of what a state’s laws are. This should make these laws easier to apply and fairer for licensees. Until all the states adopt these laws, however, the determination for each licensee will vary in different states.
Starting January 1, 2026, Oregon, California, and Alaska will have these new mobility laws in place, making it easy for Washington CPAs to serve clients in those states. Other states including Texas, Pennsylvania, Virginia, North Carolina, Nevada, and Minnesota already have these mobility laws in effect.
But there are still more states that have not implemented any changes to their statutes. Idaho, for example, has not made any changes to their mobility laws. One of Idaho’s provisions allows mobility if a licensee has been licensed for more than four of the last 10 years. While this will help many CPAs, it leaves existing licensees who do not meet these qualifications subject to the Idaho Board’s determination of what the substantial equivalency statutes in Idaho mean for Washington licensees.
And that’s just one example. Several other states have long had their own nuances for when an individual can practice in their jurisdiction. Each new law or rule just adds another layer to already-complex licensure requirements. We’re hearing that firms manage that complexity with a patchwork of spreadsheets, calendar reminders, and manual research, but this approach no longer works for many.
That’s why the Washington Society of CPAs, along with the state societies in Florida, Georgia, and Illinois, is investing in CPA QualityPro, an online tool that helps accounting firms with licensure compliance.
WSCPA President & CEO Kimberly Scott, CAE, explained how the tool works: “CPA QualityPro tracks CPA firm and individual licenses, renewal deadlines, and mobility eligibility in one simple dashboard. The product will help firms determine practice privileges based on current licenses, client location, and service-specific rules for practice in each state.”
CPA QualityPro will be live and available for member sign-up this month, giving Washington CPA firms enough time to start using the tool when the new regulations go into effect on November 20, 2025 (31 days following publication of the new regulation). WSCPA members can get 10% off their first year’s subscription of CPA QualityPro with the code WSCPAQP10.
“We’re excited to be able to help our members meet these compliance challenges,” said Scott. “By investing in innovative, profession-led solutions, the WSCPA and our partner societies are helping ensure our members stay compliant, competitive, and confident.”
Mike Nelson is WSCPA Manager of Government Affairs. You can contact Mike by email.