R156-26a-305. Exemptions from Licensure - Mobility

(1) A CPA performing services in Utah through individual mobility shall hold a license in the home jurisdiction that is: (a) active; (b) unrestricted; and (b) in good standing. (2) A CPA performing services through mobility shall only perform the same level of services, attest or non-attest, in the mobility jurisdiction as they are permitted to perform in their home jurisdiction. (3) A CPA firm not licensed in Utah may perform services through mobility in Utah as a person exempt from licensure pursuant to Subsection 58-26a-305(1)(a), if: (a) the CPA firm's principal place of business is not in Utah; (b) the CPA firm holds an active, unrestricted CPA firm license in good standing in its home jurisdiction; and (c) the CPA firm meets the ownership and peer review requirements of the mobility jurisdiction pursuant to Subsection 58-26a-302(3)(a)(iii) and Section R156-26a-303a.