Individual Licensee Requirement:

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 your state against Illinois on the site sponsored by NASBA and AICPA and then click “Mobility Details” for possible additional information on your specific jurisdiction.

Firm License Requirement:

Performance of services by an 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.

In both instances, the exercise of mobility subjects an individual or a firm to the jurisdiction of the Illinois Department of Financial and Professional Regulation and the Illinois Public Accounting Act.