The Board shall issue a certificate to an applicant of good moral character who demonstrates that:
(1) He or she meets the education, examination and experience qualifications for a certificate; or
(2) He or she holds an out-of-state certificate and meets the substantial equivalency certificate requirements for a reciprocal certificate; or
(3) He or she holds an out-of-state certificate, does not meet the substantial equivalency requirements of number 2 above but does meet the reciprocal certification requirements for not-substantially-equivalent jurisdictions; or
(4) He or she holds a substantially equivalent foreign designation and meets the reciprocal certificate requirements for a foreign designations.
Please review the following link to determine if your state meets the substantial equivalency requirements of the Uniform Accountancy Act and NASBA's Qualification and Appraisal Service (NQAS). Substantial Equivalency Information
Reciprocal Substantial Equivalency Certificate Requirements for a Holder of an Out-of-State Certificate Establishing a Place of Business in this State.
A holder of an out-of-state certificate who intends to establish an office in this state shall first apply to the Board for the issuance of a reciprocal substantial equivalency certificate under one of the three Reciprocal Certification categories named above.
Until the applicant has applied for and received a certificate, he or she may not establish a place of business in this state.
Applicants who have met the preceding requirements should make application for certification on the following form: Application for Reciprocal Certificate The Application for Reciprocal Certificate requires verification from the original certifying board. Please complete the first portion of the Interstate Exchange of Information form included in the Reciprocal Application and forward the form to the certifying board for completion. Check with the certifying board before forwarding the Interstate Exchange of Information form to determine if a fee for this service should be included.
Additional Experience Verification Form (if needed)