幫助US CPAs經(jīng)營(yíng)Mobility II

　　NASBA has been on the forefront of the mobility movement.Of major concern throughout the process was the ability of boards to enforce rules and regulations,so today we‘ll look at how that issue was addressed.

　　No Notice,No Fee,No Escape

　　NASBA and the AICPA crafted a template bill that many states used to create their own mobility legislation.This not only helped state boards without the support staff to write legislation,it also provided uniformity across state and territorial lines.

　　A major point was how discipline would be handled.Here‘s what is shaping up to be the “new normal” when it comes to those actions.

　　With mobility,eligible CPAs don‘t have to file or give notice when they are traveling into a new state for work,either physically or via email.Nor do they have to pay a fee to that state's board of accountancy.(There will be fees in some instances,depending on the services being provided by a CPA or firm.If those services rise to certain levels of attest standards,then they are subject to firm registration requirements,and thus will be eligible for fees.)

　　But they do fall under the jurisdiction of that state board when it comes to discipline.Language has been put into mobility legislation stating that by working in a jurisdiction,a CPA or firm consents to the jurisdiction of that state‘s board.Charges also can be filed against the CPA or firm in their home-domiciled state as well,or in both locations.(See below.)

　　Mobility makes a lot of sense.NASBA has been supportive of the move through its legislative assistance,and will continue to produce programs and services to help its member boards maximize their efficiency and effectiveness within the new business paradigm.Most of all,NASBA will be following mobility in the coming months to see how it is working,and help state boards of accountancy address any issues that arise once mobility moves more fully from the legislative arena to reality.

　　SIDEBAR:

　　NASBA and AIPCA worked to create consent language that many state boards of accountancy were able to work into their state‘s mobility legislation.The goal was to help state boards ensure that they could continue to monitor the profession effectively,and so it sets out specific responsibilities to CPAs and firms doing business within their borders.

　　Consent to Jurisdiction

　　A CPA of another state exercising practice privileges in [State] and the business organization/firm that employs the CPA consent,as a condition to the exercising of this privilege,to the following:

　　The personal and subject matter jurisdiction and disciplinary authority of this Board.

　　Compliance with the provisions of the [State] Accountancy Law and the rules and regulations adopted by the Board.

　　In the event the certificate from the state of the individual‘s principal place of business is no longer valid,the individual and any other person who is employed by the business organization/firm and who is offering or rendering professional services in [State] shall cease offering or rendering professional services in [State] individually and on behalf of the business/firm.

　　The appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by this Board against the licensee.