Title
Substantial Equivalency Practice Privileges
Document Type
Article
Department or Administrative Unit
Accounting
Publication Date
8-31-2006
Abstract
In the age of electronics work moves nimbly across geographic lines, and licensed CPAs in good standing want to be able to practice just as easily. To give CPAs the professional mobility to work in more than one jurisdiction without having to undergo a time-consuming, redundant licensing process, the Uniform Accountancy Act (UAA) introduced the concept or "substantial equivalency." This article will clarify substantial equivalency and identify recent changes in the UAA that are affecting its implementation in the 55 U.S jurisdictions (the 50 states, Puerto Rico, the District of Columbia, the U.S. Virgin Islands, Guam and the Commonwealth of the Northern Manana Islands).
Recommended Citation
Thompson, J. & Rydholm, A. (2006). Substantial equivalency practice privileges. Journal of Accountancy, 200(September), 37-39.
Journal
Journal of Accountancy
Rights
Copyright © 2006 American Institute of CPAs
Comments
This article was originally published in Journal of Accountancy. The full-text article from the publisher can be found here.
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