Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
53 of 55 jurisdictions (50 states, DC, Guam, Puerto Rico, the US Virgin Islands and the Northern Mariana Islands) are published so far. A dash means the value is not yet verified against the board. Each jurisdiction is added only after its figures are read from the board’s own rule, statute or official page.
| States and DC | |||
|---|---|---|---|
| Alabama | Annual. Permits to practice expire on the last day of September. | Renewal application and fee are due by the last day of December. | The Board issues a certificate to an out-of-state CPA who passed the exam under the other state's rules and either meets current Alabama requirements, met Alabama's requirements when first licensed, has four years of CPA experience in the last ten years, or holds a license from a jurisdiction the Board deems substantially equivalent. A separate fast track exists for certain military, federal-agency and NASA spouses. |
| Alaska | Biennial. The current licensing period runs January 1, 2026 to December 31, 2027. | December 31 of odd-numbered years. A license lapses after December 31 with no grace period; practicing on a lapsed license is illegal unless the person holds a practice privilege under AS 08.04.420. | An individual licensed in another state whose principal place of business is in that state practices in Alaska under a practice privilege with no notice, fee or documentation to the Board (AS 08.04.420). From January 1, 2026, under HB 121, a firm more than half owned by CPAs, with its principal place of business in another state and no Alaska office, also practices under a practice privilege. CPAs licensed elsewhere who passed the Uniform CPA Examination can apply for an Alaska license by reciprocity (AS 08.04.195). |
| Arizona | Biennial registration (A.R.S. 32-730). | The fee is due during the month of the anniversary of the registrant's birth (A.R.S. 32-729). | A CPA licensed elsewhere who passed the exam is certified without re-examination if the other jurisdiction is substantially equivalent, or by years of CPA practice: three years with a graduate degree or bachelor's plus 30 semester hours, five of the last ten years with a bachelor's, or ten of the last fifteen years (A.R.S. 32-721(C)). A non-resident with no Arizona office practices under the limited reciprocity privilege with no notice or fee (A.R.S. 32-725). |
| Arkansas | Annual. | January 1 each year. | — |
| California | Biennial. Expiry falls on the last day of the birth month, in even or odd years according to the birth year. | Renew before the last day of the birth month; the CBA mails a reminder about 90 days earlier. | — |
| Colorado | Biennial. Certificates expire November 30 of odd-numbered years, and the CPE reporting period ends December 31 of the same year. | November 30 of odd-numbered years. A 60-day grace period follows expiration, during which the renewal fee plus a late fee can be paid without discipline for practicing (Rule 1.9(B)). | From August 12, 2026, under SB26-076, a CPA licensed in good standing in another state whose principal place of business is outside Colorado has the same practice privileges as a Colorado certificate holder, without a Colorado certificate, if the CPA was required at initial licensure to pass the Uniform CPA Examination and hold a bachelor's degree. CPAs who held practice privileges on December 31, 2024 keep them. The Board cannot require a notice, fee or other submission (C.R.S. 12-100-117(2)(a)(I)). A certificate by reciprocity requires an active out-of-state license, substantial equivalency or one year of licensed practice, the AICPA ethics course, and 2 hours of CR&R within six months (Rule 1.8(E)). |
| Connecticut | Annual, January 1 to December 31. | Renewal and fee are due December 31. Applications received after December 31 but before February 1 are accepted as late. Applications on or after February 1 are rejected and the license lapses. | Since October 1, 2025 (Public Act 25-36), an out-of-state CPA has a practice privilege in Connecticut without a Connecticut license if the CPA holds another state's license in good standing and meets Connecticut's education, experience and exam requirements. A person who passed the CPA Exam by September 30, 2025 and held a license in good standing on that date also qualifies. A Connecticut firm permit is required to perform attest or compilation services for an entity whose home office is in Connecticut. |
| Delaware | Biennial. Permits expire June 30 of odd-numbered years. | June 30 of odd-numbered years. The Board sets the renewal application window by rule and decides within 120 days of a complete application. | Delaware issues a reciprocal permit to out-of-state CPAs eligible under the practice privilege standard in 1-109. Otherwise the applicant must have passed the Uniform CPA Examination and have four years of qualifying experience within the 10 years before applying, with CPE shown if the original certificate is over four years old. |
| District of Columbia | Every two years. | December 31 of even-numbered years. The 2026 renewal window runs October 1 to December 31, 2026. | Since September 25, 2026 (D.C. Law 26-183), a CPA whose principal place of business is outside DC practices in DC without a DC license if the CPA holds an unrestricted license in good standing from another state and met exam, education and experience requirements equal to DC's at initial licensure. Holders of practice privileges under the prior law keep them (D.C. Code 47-2853.49). |
| Florida | Biennial (Section 473.311(2)). | December 31 of the renewal year, every two years. | The Board certifies license by endorsement for applicants licensed in another state whose criteria were substantially equivalent when issued, who meet Florida education, experience and character requirements and passed a substantially equivalent exam, or who held a license for at least 10 years and passed an equivalent exam (473.308(8)). |
| Georgia | Biennial. Individual licenses expire December 31 of each odd-numbered year. | December 31 of odd-numbered years. | From January 1, 2026 an individual whose office is in another state and who holds a current CPA license there may practice in Georgia under mobility practice privileges with no Georgia license, notice or fee (O.C.G.A. 43-3-18(b) as amended by HB 148). |
| Hawaii | Biennial. Licenses and permits renew on or before December 31 of each odd-numbered year. | December 31 of odd-numbered years. A license not renewed by expiration is unlicensed and may not practice. | — |
| Idaho | Annual. Licenses expire on June 30 of each year (IDAPA 24.30.01.108). | June 30. Renewal after July 1 and before August 1 owes the late renewal fee; a license not renewed by August 1 lapses and requires reinstatement under Idaho Code 54-211. | Where the practice privilege under Idaho Code 54-227 does not apply, the Board issues a reciprocal license under Idaho Code 54-210(2). An applicant whose principal place of business is outside Idaho and who holds a license from a state NASBA's National Qualification Appraisal Service has found substantially equivalent is presumed qualified (IDAPA 24.30.01.110). The reciprocity application fee is $175 plus the license fee. |
| Illinois | Triennial. Every individual license expires on September 30 every 3 years (68 Ill. Adm. Code 1420.80). | September 30 of the renewal year. Renewal opens 2 months before expiration. Not receiving a renewal notice does not excuse a failure to renew. | License by endorsement requires certification of an unrevoked license from another jurisdiction with qualifications substantially equivalent to Illinois requirements, or passing the exam plus at least 4 years of accountancy experience within the 10 years before applying. IDFPR may rely on NASBA substantial-equivalency determinations. A letter of authorization allows limited practice for up to 6 months while the endorsement application is pending (1420.50). |
| Indiana | Triennial. CPA, PA, AP and firm permits expire June 30 of every third year (2024, 2027, 2030). | June 30 of the renewal year. Renewal notices go out about 90 days before expiration. Lapsed licenses must be reinstated. | Reciprocity requires an active license in another state, a $75 application fee and licensure verification sent directly by the issuing state. Certificate-only holders use transfer of grades. Under Nonrule Policy Document #25-467 (adopted September 12, 2025), out-of-state applicants and practitioners serving Indiana clients are substantially equivalent if originally licensed after passing the CPA Exam with a post-baccalaureate degree plus 1 year of experience, 150 hours plus 1 year, or a bachelor's degree under 150 hours plus 2 years. |
| Iowa | Annual. Certificates expire June 30 of each year (481 IAC 1025.3(1)); Iowa Code 542.6 allows a term of up to three years with expiry set by rule. | June 30. Renewal within the 30-day grace period (July 1 to July 30) carries a late fee; after that the certificate lapses and the holder may not practice, including during the grace period (481 IAC 1025.4). | Out-of-state CPAs with a principal place of business elsewhere may practice in Iowa under a practice privilege without an Iowa license, fee or notice to the board (Iowa Code 542.20). HF 778 (2025 Iowa Acts ch. 40, effective July 1, 2026) amended 542.20 to base the privilege on holding a valid license in the principal-place-of-business state that is substantially equivalent to an Iowa license, and to require compliance with Chapter 542 and board rules. A CPA moving a principal place of business to Iowa must obtain an Iowa certificate, available through a substantially equivalent state, individual substantial equivalency, or the four-in-ten experience rule (481 IAC 1029.1, 1029.5). |
| Kansas | Biennial. Permits for odd-numbered certificates expire on July 1 of odd-numbered years and permits for even-numbered certificates expire on July 1 of even-numbered years (K.S.A. 1-310(b)-(c)). | July 1 of the expiration year. Renewal is still allowed within 12 months after expiration with the late fee; after 12 months the person applies for reinstatement (K.S.A. 1-310(d), (g)). | Individuals with an active license from another state whose principal place of business is outside Kansas practice under practice privilege without a permit or fee if their initial licensure required the CPA exam plus one of the three education and experience pathways; those holding Kansas practice privileges as of December 31, 2025 keep them (K.S.A. 1-322). Certificates by reciprocity are issued under K.S.A. 1-307, and out-of-state licensees moving their principal place of business to Kansas request a certificate and permit under K.S.A. 1-302b(d). |
| Kentucky | Biennial, by license number: odd-numbered licenses renew in odd years and even-numbered licenses in even years (KRS 325.330(2), (7)(a)). | Licenses expire August 1 of the renewal year; the Board's renewal period runs in July. A license not renewed by expiration automatically expires (KRS 325.330(7)(c)). | The Board may license by reciprocity a CPA with a valid active license from another state who meets the KRS 325.261(3) education requirement, passed the Uniform CPA Examination, and meets current experience requirements or had four years of experience within the prior ten years (KRS 325.280, as amended by 2026 Ky. Acts ch. 21). Under amended KRS 325.282, an out-of-state CPA with no Kentucky office has practice privileges without notice if initial licensure required the exam and the KRS 325.261 education and experience requirements; CPAs holding privileges as of June 30, 2025 keep them. |
| Louisiana | Annual. NASBA's registry lists the renewal date as December 31 each year. | — | — |
| Maine | Annual (Rule 02-280 ch. 5, sec. 6). | September 30 each year (NASBA Registry; Maine Society of CPAs). | Under 32 M.R.S. 12232, an individual whose principal place of business is outside Maine and who holds a license from a state the Board has verified as substantially equivalent, or whose own qualifications the Board finds substantially equivalent, may practice in Maine without a Maine license, notice or fee. The individual consents to the Board's jurisdiction and discipline. |
| Maryland | Biennial. Each license runs a fixed two-year term with a fixed expiration date set by the date of license issuance, not a common statewide date. | Renewal is due by the expiration date on the license and may be filed up to 60 days before it. From midnight on the expiration date the reinstatement fee applies. | A CPA licensed in good standing in another state may file a reciprocal application, with licensure and exam score verifications sent directly from the other state boards. Individuals with a principal place of employment in another state may practice in Maryland under the mobility provision of Business Occupations and Professions Article 2-321. Firm mobility for attest services without a Maryland permit took effect October 1, 2019. |
| Massachusetts | Biennial (252 CMR 2.14). | June 30 of the renewal year. | Holders of a US certificate must have passed an exam with grades passing in Massachusetts at the time, and either meet current Massachusetts requirements, have met those in effect when their certificate was issued, or have four years of public accounting practice after certification within the ten years before applying. Canadian Chartered Accountants who passed the Uniform Final Examination take the IQEX and meet the 252 CMR 2.07 experience requirement (252 CMR 2.08). |
| Michigan | Biennial, renewing July 31 every other year. | July 31 of the renewal year. | Out-of-state CPAs practise in Michigan under the practice privilege of MCL 339.727a; a practice-privilege holder who meets the CPE rules of their principal place of business state is not required to meet Michigan CPE (R 338.5139). A lapsed Michigan license is relicensed with 40 CPE hours in the prior 12 months, including 8 in accounting and auditing and 2 in ethics, one of them the Michigan statutes and rules course (R 338.5230). |
| Minnesota | Annual | December 31. A timely, complete renewal not decided before January 1 is renewed provisionally for 90 days or until the Board acts. | An out-of-state CPA who does not meet substantial equivalency can qualify with the Minnesota exam, four years of qualifying experience in the prior ten years and, if licensed more than four years, the required CPE. An out-of-state licensee who sets up a principal place of business in Minnesota must request a certificate before doing so. |
| Mississippi | Annual | Register and pay the annual fee on or before January 1. After a certified-mail notice of default, a license not registered within ten days is automatically cancelled (Miss. Code 73-33-7; Rule 2.3.4). | An individual whose principal place of business is outside Mississippi, who holds a valid CPA license from any state, has passed the Uniform CPA Exam and meets the education and experience requirements of Miss. Code 73-33-5(2) and (3) has practice privileges in Mississippi with no notice, fee or license. Individuals who held a license and Mississippi practice privileges on or before December 31, 2025 keep those privileges (Miss. Code 73-33-17). |
| Missouri | Biennial, with each licensee on an odd-year or even-year cycle. | September 30 of the licensee's renewal year; the online portal opens the first week of July. A license not renewed by September 30 is expired, and a late paper renewal is possible through December 31. From January 1 the licensee must apply for reinstatement, pay the fees and show 40 hours of CPE. | — |
| Montana | Annual | December 31 each year. | A CPA whose principal place of business is outside Montana and who holds a valid license from a state NASBA's National Qualification Appraisal Service has verified as substantially equivalent has practice privileges with no notice, fee or other filing (MCA 37-50-325). A CPA from another state can also get a Montana license by transfer if the license comes from a substantially equivalent jurisdiction. Under HB 246 (2025, effective October 1, 2025), the Board adopted its own substantial equivalency list by rule (ARM 24.201.527), effective March 7, 2026. |
| Nebraska | Biennial; people born in even years renew in odd years and people born in odd years renew in even years. | June 30 of the renewal year. | A CPA licensed in another state who lives, has a place of business or is regularly employed in Nebraska applies for a reciprocal certificate, either through the Four-in-Ten pathway (four years of qualifying experience in the last 10 years, with no Nebraska education review) or through regular reciprocity with an education review; both require proof of the AICPA Professional Ethics Exam. Other out-of-state CPAs practice under the practice privilege in Section 1-125.01 of the Public Accountancy Act. |
| Nevada | Annual; permits expire December 31. | January 31 | The Board offers a reciprocity application for CPAs already licensed in another state. Applicants who passed the exam elsewhere need their exam grades and licensure verified by the original state board. Assembly Bill 510 (2025, Statutes of Nevada chapter 29) lets the Board waive Nevada's exam, education or experience requirements for holders of a current CPA certificate from another state, effective January 1, 2026. |
| New Hampshire | Biennial for licenses issued or renewed after February 22, 2023; licenses renewed before that date received a three-year term. | — | Under RSA 309-B:6-a, added by HB 1259 (Chapter 34, Laws of 2026, effective April 22, 2026), a CPA with a valid license from another state, a US territory or the District of Columbia whose principal place of business is outside New Hampshire practices in New Hampshire without notice, documentation or fee, and consents to the Board's jurisdiction. A CPA who moves to New Hampshire applies for certification by reciprocity under Ac 304. |
| New Jersey | Triennial; licenses expire December 31 in 2026, 2029 and every third year after. | December 31 of the renewal year. Renewal within 30 days after expiry is allowed with a late fee; after that the license is suspended without a hearing. | A CPA whose principal office is outside New Jersey can practice in New Jersey without a New Jersey license or fee under the practice privilege; attest work for entities headquartered in New Jersey goes through a firm registered with the Board (N.J.A.C. 13:29-4.1). Under the 2026 law (A5598/S4493), out-of-state CPAs qualify for the practice privilege or a reciprocal New Jersey license with a bachelor's or higher degree, a passed CPA Exam and at least one year of experience as a licensed CPA. |
| New Mexico | Annual, with expiry staggered by birth month. CPE is measured over a rolling 36-month period. | Last day of the birth month, or the next business day if that falls on a weekend or holiday. A license not renewed within 90 days of expiry is canceled. | A CPA from another state with a valid license in good standing can apply for a New Mexico license by reciprocity after meeting New Mexico experience rules and the home state's CPE, and passing the AICPA ethics exam or another board's ethics exam with at least 90 percent. Since January 1, 2026 (HB 296), out-of-state CPAs whose principal place of business is elsewhere and whose licensure is comparable to New Mexico's practice in New Mexico without notice or fee; the Board FAQ lists at least one year of experience for this practice privilege. |
| New York | Triennial registration | Before the current three-year registration period ends; online renewal opens in the final five months of the period and stays available up to four months after it ends. | From November 21, 2026 (Chapter 530 of the Laws of 2025), a CPA in good standing in another state whose principal place of business is in that state can practice in New York without a New York license if the CPA meets either New York education-and-experience pathway and has passed the CPA exam (Education Law 7406; 8 NYCRR 70.7). Licensure by endorsement needs a license from a significantly comparable state, 4 years of acceptable experience in the last 10 years, and 40 CPE hours (or 24 in one subject) in the past 12 months. |
| North Carolina | Annual | Before July 1 | A CPA currently licensed in another jurisdiction who lives or has a principal place of business in North Carolina, or plans to, can apply for a reciprocal license. Board staff issue a temporary permit to practice on receipt of the application and fee; it lasts 120 days or until the reciprocal license issues, whichever is first (21 NCAC 08H .0101). |
| North Dakota | Annual, July 1 to June 30. | June 30. A $100 late fee applies from July 1, and a license not renewed by July 31 is involuntarily relinquished and must be reinstated. | An individual whose principal place of business is outside North Dakota and who holds a CPA license from a state NASBA has verified as substantially equivalent, or who is individually verified by NASBA, practices under the practice privilege with no notice, fee or other submission (N.D.C.C. 43-02.2-04.1). An individual who establishes a principal place of business in North Dakota must obtain a North Dakota certificate (43-02.2-04(3)(d)). |
| Ohio | Triennial, on each licensee's three-year cycle ending December 31. | December 31 of the renewal year. | Under House Bill 238, a CPA whose principal place of business is outside Ohio has the privileges of an Ohio certificate and permit holder when holding a valid CPA license in good standing in the home state, a bachelor's degree or higher, an accounting concentration and a passing CPA Exam. |
| Oklahoma | Annual, in the holder's birth month. | Last day of the birth month. The Board mails notice at least 30 days before expiry, and a certificate is automatically revoked if fees are not paid within 30 days after the expiration date. | HB 4317, in effect November 1, 2026, authorizes the Oklahoma Accountancy Board to grant CPA certificates to qualifying applicants licensed in other states. |
| Oregon | Biennial, July 1 to June 30; odd-numbered licenses expire June 30 of odd years and even-numbered licenses June 30 of even years. | June 30. | Active licensees whose principal place of business is outside Oregon meet Oregon CPE by complying with their home jurisdiction's CPE rules, including an ethics requirement, and certifying this on the renewal application. |
| Pennsylvania | Biennial, January 1 of even years to December 31 of odd years (current expiry December 31, 2027). | 11:59 p.m. on December 31, 2027; no grace period, and reactivation applications are required from January 1, 2028. | Act 27 of 2025 replaced substantial equivalency with automatic mobility: a CPA whose principal place of business is in another state practices in Pennsylvania without a Pennsylvania license if they hold 150 semester hours or a higher degree, passed the exam and have one year of experience, or a bachelor's degree, the exam and two years of experience. |
| Rhode Island | Triennial, July 1 through June 30 of the third year. | June 30 of the renewal year. | — |
| South Carolina | Annual. | February 1. A license not renewed lapses 15 days after the renewal date (Section 40-2-20). | — |
| South Dakota | Annual (SDCL 36-20B-23). | August 1, by 11:59 p.m. Central Time for online renewals. A renewal is late if the CPE requirement is not met by then, unless an extension was granted. | — |
| Tennessee | Biennial (Rule 0020-01-.08). | December 31 of the renewal year. Licenses not renewed within six months of expiration move to reinstatement, which requires penalty CPE. | — |
| Texas | Annual, staggered by the licensee's birth month (Rules 515.1 and 515.3). | Last day of the birth month. The Board sends an expiration notice at least 30 days before; not receiving it does not excuse late renewal. | A non-resident licensee meets Texas CPE by complying with the CPE rules of the state of principal place of business and signing a statement at renewal; if that state has no CPE requirement, Texas rules apply in full (Rule 523.112(e)). |
| Utah | Biennial, ending December 31 of even-numbered years. | December 31 of even-numbered years. | — |
| Vermont | Biennial, August 1 to July 31, ending in odd-numbered years. | July 31 of odd-numbered years. | — |
| Virginia | Annual | June 30 each year. An unrenewed license expires July 1, and the CPA cannot use the title or provide attest or compilation services until reinstated. | A CPA licensed in another state applies under Code of Va. 54.1-4409.2(C): the board decides whether the education is substantially equivalent and reviews good standing, CPA Exam passage, CPE for the most recent period and experience. |
| Washington | Every three years; a renewed license expires June 30 of the third calendar year after the renewal year. | Complete renewal application due April 30 of the expiration year; the license lapses June 30 without one. | — |
| West Virginia | Annual. Licenses expire June 30. | June 30. A license not renewed by July 31 lapses and requires reinstatement. | A CPA in good standing from a substantially equivalent state practices under mobility without a West Virginia license, but needs an authorization to perform attest services. Since May 24, 2026, practice privileges extend to out-of-state CPAs who met West Virginia's education requirements and to anyone licensed in another state as of December 31, 2025, with no notice or fee. A CPA employed by a firm or business in West Virginia, or opening an office there, applies for a reciprocal certificate. |
| Wisconsin | Biennial, in odd-numbered years. | December 14 of each odd-numbered year. Renewal opens about four weeks before. | The board licenses by endorsement applicants who hold an active license in another state, and offers military reciprocity. Since April 4, 2026, out-of-state CPAs have practice privileges when their state is rated substantially equivalent by NASBA's National Qualification Appraisal Service or they obtain individual NASBA verification; those who held privileges before that date keep them. |
| Wyoming | Annual. All active and inactive certificates expire December 31. | Renew online by December 31. The board emails renewal notices by October 1; the 2027 renewal period runs October 1 through December 31, 2026. | CPAs whose principal place of business is outside Wyoming and who hold a license from a substantially equivalent state practice under practice privileges, with no notice or fee. Those based in Wyoming need a reciprocal certificate. |
| Territories | |||
| Guam | Annual. Licenses expire June 30. | Renewal applications are due June 30; the board emails them to licensees beforehand. A license not renewed on time becomes delinquent and is cancelled after three years in delinquent status. | Under Guam's individual mobility provision, a CPA actively licensed and in good standing in any other US jurisdiction can practice in Guam without a Guam license, except attest services, which require a firm permit. Using the CPA title on a Guam business card or letterhead requires an active Guam license by examination, substantial equivalency or reciprocity. |
| US Virgin Islands | Annual, July 1 to June 30. | Renewal opens May 1. Permits expire June 30, and individuals have until August 31 to renew before becoming delinquent. A permit not renewed within 24 months is deactivated and needs reinstatement. | A CPA certified in another state or territory who sets up a principal place of business in the Virgin Islands receives a reciprocal permit after passing the Uniform CPA Exam and the Virgin Islands Regulatory Examination and meeting the experience and CPE requirements. NASBA lists four years of qualifying experience within the prior ten years for reciprocal applicants. |
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