Interstate practice issues; state-to-state license mobility

Acting on behalf of thousands of Ohio CPAs whose ability to serve out-of-state clients has been restricted by a patchwork of unreasonable state laws and regulations, The Ohio Society of CPAs, in coordination with the AICPA and other state CPA societies, has won major revisions to burdensome state registration requirements.

The problem was brought to the forefront by California and Illinois laws severely restricting the practice of public accounting by out-of-state CPAs. Legislation to ease interstate practice in California has been signed into law, and the Illinois Department of Financial and Professional Regulation (IDFPR) has adopted an emergency rule to delay enactment of the out-of-state registration requirement. The IDFPR is currently considering permanent rules that will ease entry into the state and clarify practice privilege requirements for out-of-state CPAs.

In addition, the Society is playing a key role in helping to monitor state-by-state mobility activity and in working with other state societies and the AICPA to help promote reasonable mobility standards.

More information:

• State-to-State Mobility: Licensing Reference Materials

Ongoing success

• Commercial Activity Tax: Keeping the base broad and rate low
• Interstate practice issues; state-to-state license mobility
• Sales tax on services

2007

• Modification to Ohio’s tax code (Sub. HB 157)
• Changes to title agency review rules (Sub. HB 157)
• Further uniformity to Ohio’s municipal income tax collection methods (Sub. HB 224)
• Improving the internal audit function of Ohio Executive Branch (Sub. HB 166)
• Ohio Government Audit Work Paper Public Record Issue

2006

• Title agency review rules
• Ohio government audit work paper public record issue
• Audit work paper confidentiality (HB 9)
• Gramm-Leach-Bliley privacy notification exemption (SB 2856)
• Ohio income tax residency requirements; increase in contact periods (HB 73)
• Statute of limitations for tax collection (HB 390)
• ORC and IRC uniformity regarding treatment of charitable pension distributions (HB 699)
• Ohio attorney general rules impacting charitable entities
• Data breach legislation (HB 104)

2005

• Tax reform (HB 66)
• Protecting the regulation of the accounting profession (HB 66)
• Improving Ohio’s legal environment (SB 80)

2004

• Agreed upon rules and procedures for nonprofit child caring agencies
• Elimination of licensed professionals from independent contractor classification (HB 200)

2003

• Municipal income tax reform (HB 95)
• Tort reform; limiting abusive lawsuits (SB 120)