| Can an accountant with an inactive US CPA licence do audit file workInactive or lapsed status is defined by your board. What it means for the CPA title and for file work, and how to describe yourself truthfully. | Guide | US rule; elsewhere, check your own regulator | Draft |
| CPE for freelancers: requirements and trackingCPE rules come from your state board. How to find your requirement, use registered sponsors, keep records and avoid a lapse that changes your status. | Guide | US rule; elsewhere, check your own regulator | Draft |
| Documentation standards for reviewers and preparersWhat reviewer and preparer notes should show so another person can follow them: what was done, by whom, when, what was found and what happened next. | Guide | US rule; elsewhere, check your own regulator | Draft |
| Evaluating foreign credentials for US licensureHow NASBA International Evaluation Services reviews non-US education for CPA licensure: documents, translations, the 90-day window, and the board's role. | Guide | US rule; elsewhere, check your own regulator | Draft |
| Is it legal to work on audit files without a US licenceThe answer depends on state, task and signer. A method for getting a reliable answer, with the questions to put to the board and to the firm. | Guide | US rule; elsewhere, check your own regulator | Draft |
| Practice mobility: working across state linesWhat CPA practice mobility is, who it helps, what NASBA says about it, and how a freelancer checks a second state's rules before taking work. | Guide | US rule; elsewhere, check your own regulator | Draft |
| Substantial equivalency and no-notice mobilityHow to read the 'substantially equivalent' and 'no notice' terms in state mobility rules, and how to build your own evidence file before you rely on them. | Guide | US rule; elsewhere, check your own regulator | Draft |
| Who owns the workpapersWorkpapers usually sit with the firm that issues the report. What that means for a freelancer's copies, notes and reuse, and what to settle in writing. | Guide | US rule; elsewhere, check your own regulator | Draft |
| Who signs and who does not: reviewer role vs report signerThe firm signs the report; a reviewer or preparer checks work and does not. How to keep the two roles apart in your agreement, your notes and your title. | Guide | US rule; elsewhere, check your own regulator | Draft |
| Working on US files from outside the USWhat an accountant outside the US should check before working on US files: licensure, titles, tax return information rules, and your own regulator. | Guide | US rule; elsewhere, check your own regulator | Draft |
| Working under another firm's supervisionWhat it means to work under a CPA firm's direction as a freelancer: who is responsible, what to put in writing, and what to keep out of the file. | Guide | US rule; elsewhere, check your own regulator | Draft |
