Code of the District of Columbia

§ 47–2853.49. Substantial equivalency; practice privilege.

(a) The Board, or its designee, shall make a determination of whether the education, examination, and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to, or exceed, the education, examination, and experience requirements contained in the Uniform Accountancy Act, approved by the NASBA Board of Directors on July 7, 2007 (http://www.nasba.org/862571B900737CED/60C85E6667EE42F58 62573E6004F3E9D/$file/UAA%20Fifth%20Edition%20Final.pdf) (“UAA”) or that an individual certified public accountant’s (“CPA”) education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements contained in the UAA. In making its determination, the Board, or its designee, shall take into account the qualifications without regard to the sequence in which experience, education, or examination requirements were attained.

(b) An individual whose principal place of business is not in the District shall be presumed to have qualifications substantially equivalent to the District’s qualifications and shall have all the privileges of licensees of the District without the need to obtain a license under § 47-2853.42 if:

(1) The individual holds a valid, unrestricted license as a CPA from any state that the NASBA National Qualification Appraisal Service has verified to be in substantial equivalence with the CPA licensure requirements of the AICPA/NASBA Uniform Accountancy; or

(2) The individual holds a valid license as a CPA from any state that the NASBA National Qualification Appraisal Service has not verified to be in substantial equivalence with the CPA licensure requirements of the UAA, but the individual has obtained from the NASBA National Qualification Appraisal Service verification that the individual’s CPA qualifications are substantially equivalent to the CPA licensure requirements of the UAA. Any individual who passed the Uniform CPA Examination and holds a valid license issued by any state prior to January 1, 2012, may be exempted by the Board from the education requirement in section 5(c)(2) of the UAA for purposes of this section.

(c) Except as provided in this part, an individual granted practice privileges under this section, who offers or renders professional services, whether in person or by mail, telephone, or electronic means pursuant to this part, need not provide notice or other submission to any individual.

(d) An individual licensee of another state exercising the privilege afforded under this section and the firm that employs the licensee shall simultaneously consent, as a condition of the grant of the privilege, to the following:

(1) The personal and subject matter jurisdiction and disciplinary authority of the Board;

(2) Compliance with this part, the generally applicable provisions of this subchapter, and the Board’s rules;

(3) In the event the license from the state of the individual’s principal place of business is no longer valid, the cessation of the offering or rendering of professional services in the District, individually and on behalf of a firm; and

(4) The appointment of the state board that issued the license as the licensee’s agent upon whom process may be served in any action or proceeding by the Board against the licensee.

(e) An individual who has been granted practice privileges under this section, who performs any of the services listed in § 47-2853.41(1) and who performs the services for an entity with its home office in the District may only perform the services through a firm that has obtained a registration under § 47-2853.44.

(f) An individual who has been granted practice privileges under this section and who performs services for which a firm registration is required under subsection (e) of this section shall not be required to obtain a license under § 47-2853.42.

(g) A licensee of the District offering or rendering services or using their CPA title in a state shall be subject to disciplinary action in the District for an act committed in the state for which the licensee would be subject to discipline for the act committed in the state. The Board shall investigate any complaint made by a board of accountancy of a state.


(Dec. 2, 2011, D.C. Law 19-43, § 2(g), 58 DCR 8928; Apr. 15, 2017, D.C. Law 21-276, § 2(h), 64 DCR 955.)

Section References

This section is referenced in § 47-2853.41, § 47-2853.43, and § 47-2853.44.

Emergency Legislation

For temporary (90 day) repeal of section 3 of D.C. Law 19-43, see § 7010 of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).

For temporary (90 day) repeal of section 3 of D.C. Law 19-43, see § 7010 of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).

Editor's Notes

Section 3 of D.C. Law 19-43 provided: “Sec. 3. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”

Section 3 of D.C. Law 19-43 provided that the act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan. D.C. Law 19-43, § 3, was repealed by D.C. Law 19-168, § 7010.