Rhode Island lets some out-of-state CPAs serve clients here

The law allows some out-of-state CPAs to serve Rhode Island clients without a separate state filing or fee. This applies to individual CPAs licensed in another state who offer services in Rhode Island, in person or remotely. The CPA must hold a valid license in good standing, have a main business location outside Rhode Island, and meet one of the listed qualification paths. The CPA and employing firm accept Rhode Island board oversight and must follow state rules. The CPA must stop practicing here if the home-state license becomes invalid. Attest or compilation work must go through a firm that meets Rhode Island requirements.

Accounting firms must hold a Rhode Island permit for specified services or use of CPA titles, unless an exception applies. These rules cover accounting firms that serve Rhode Island clients or use CPA titles in the state. A firm generally needs a permit if it has a Rhode Island office that performs attest or compilation work, uses a CPA title, or offers those services to Rhode Island clients from outside the state. Some firms may provide other services without a Rhode Island permit through a CPA with individual mobility privileges, if the firm may lawfully do so in the CPA's home state. Firm mobility requires the firm to follow Rhode Island rules; a permit is required before opening a Rhode Island office or offering attest or compilation work. A firm must get a Rhode Island permit before opening a physical office here or offering attest or compilation services.

The board may discipline accountants and firms and impose administrative penalties after notice and a hearing. These provisions cover licensed accountants and firms, and people or businesses practicing or offering public accounting without required registration. The board may act for listed reasons, including fraud, gross negligence, rule violations, and certain criminal convictions. For unregistered practice, the board may impose up to $2,500 per violation. For other violations by a licensee or firm, the limit is $1,000 per violation. The board considers factors such as the seriousness of the violation and its history.