Individual mobility is available in Illinois (with no further filing or fee) if you have an active unrestricted CPA license in the jurisdiction of your principal place of business. “CPA license” means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as you are permitted to perform in your home jurisdiction. Before engaging in practice privileges, check Illinois on the CPAmobility.org site sponsored by NASBA and AICPA. Please note that mobility subjects an individual to the jurisdiction of the Illinois Department of Financial and Professional Regulation and the Illinois Public Accounting Act.
Firm mobility, which became effective in Illinois on August 25, 2017, allows CPA firms which do not have a physical presence in Illinois to operate in Illinois without registering the firm or paying new fees providing they meet the peer review requirements and non-CPA ownership requirements of Illinois. Firm mobility generates a level playing field across the states, ensures public protection without unnecessary paperwork, and reflects the ways in which CPAs and CPA firms operate.
Performance of services by a firm will not require a firm license from Illinois, as long as the firm is actively licensed in good standing in your home jurisdiction. Firms must meet ownership and peer review requirements of Illinois. Please note that mobility subjects a firm to the jurisdiction of the Illinois Department of Financial and Professional Regulation and the Illinois Public Accounting Act.
