[startupcfo]

I saw that Alabama and Delaware have 2 tiers. Does that mean for the lower tier, you can get the right to put “CPA” on your business card and resume but you don’t have the right to sign off on tax/audit work?

BEC - 87 | 02/28
REG - 70 | 06/10, REMATCH | 08/30
AUD - XX | 09/10
FAR - XX | 12/10

[Missy]

Delaware is no longer 2 tier. https://nasba.org/licensure/substantialequivalency/

I would look into the specifics for each state, what Alabama requires/permits of each Tier is likely not the same as Montana or Kansas.

MA is not 2 tier but does have reporting vs. non reporting license. I can hold myself as a CPA in all aspects with a non reporting license but cannot sign off on attest reports unless I fulfill the attest requirement for licensure and upgrade my license. Taxes I could do and sign.

Licensed Massachusetts Non Reporting CPA since 2012
Finance/Admin/HR Manager

[taxgeek83]

For what it's worth, Montana is no longer a 2-tier state as of July of this year. I think all certificate holders have until Dec 31, 2017 to meet any remaining requirements and apply for licensure before losing their certificates. If I remember right, you can't hold yourself out as a CPA with only a Montana certificate, but like mla says, every state is different and you should contact the board.

[Author]

Replies