Interstate practice: It's not just California

Note: The following article is provided by the Texas Society of CPAs.

California's new practice privilege regulations have created a furor throughout the profession. What many CPAs have missed is that this is not a problem unique to California. There are a number of other states that also require a CPA to be registered with a practice privilege or temporary permit if they prepare state tax returns.

Finding out what individual states require can be a chore. However, there are several places where you can go to get a summary of the various state requirements.

California CPA Art Berkowitz has prepared a spreadsheet outlining various state requirements.
Idaho also has a summary of state registration requirements.
The AICPA also has a site with state regulatory information.

All of these sites have further links to the various state boards of accountancy.

If you are preparing other states' tax returns for your clients, you should check out the various licensing requirements in those states to be sure you are in compliance with practice privilege, registration or licensing requirements.


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