Rhode Island sets rules for CPA licenses and out-of-state firms

The board issues CPA licenses to eligible applicants. This applies to people seeking an initial CPA license in Rhode Island. Applicants must meet the chapter’s other applicable requirements.

Out-of-state CPAs may serve Rhode Island clients without a separate application or fee if they qualify for individual practice privileges. This applies to CPAs whose principal place of business is outside Rhode Island and who serve clients in the state, in person or remotely. A CPA must hold a valid license in good standing and meet a listed qualification route. The CPA and employing firm are subject to Rhode Island rules and the board’s authority. Audit and compilation work must be done through a firm that meets Rhode Island requirements.

Firms must obtain a Rhode Island permit to provide audit or compilation services or use CPA firm titles, unless they qualify for firm mobility. These rules cover firms with a Rhode Island office and some firms based elsewhere that serve clients in the state. Firms using mobility must follow Rhode Island rules and accept the board’s authority. They need a Rhode Island permit before opening a physical office or offering audit or compilation services in the state. Firms seeking a permit must meet the ownership and other requirements stated in the chapter.