In the aftermath of my recent unplanned involvement in investigating CPA license reciprocity issues, state licensing and peer review requirements, I conclude four things:
1) The stated intention of the AICPA’s mobility project is largely usurped by the states that do not wish to lose control and revenue from the practice of accounting within their borders.
2) Some people within the profession apparently wish that I would not discuss or write about the issue of confusing and sometimes conflicting positions about CPA licensing in such a casual and public manner.
3) Misinformation persists. Bad information comes from state government, board staff and third party authors alike.
4) Issues surrounding the concept of nexus remain unresolved and are seem to be destined for future discussion, enforcement action, litigation and additional regulation in the future.