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the use of accounting or auditing skills, in connection with the issuance of reports.” R.I. Gen.
Laws § 5- 3.1-3. In other words, licensure/equivalency is required to “perform a report on any
attest or compilation services.” R.I. Gen. Laws §§ 5-3.1-18. “Reports” is a term of art defined
further in R.I. Gen. Laws § 5-3.1-3.
If a person is providing services that exclude any of the above types of services, then they may
“offer[] or render[] to the public bookkeeping services, including devising and installing
systems, recording and presentation of financial information or data, preparing financial
statements or similar services, preparation of tax returns, or the furnishing of advice on tax
matters” without licensure/equivalency. R.I. Gen. Laws §§ 5-3.1-18.
R.I. Gen. Laws § 5-3.1-18 provides certain exceptions to the CPA license requirement such
as exceptions for public officials, company officer titles, and using the “CPA” designation
if licensed in another state and not legally required to be licensed in Rhode Island.
A person who is not legally required to obtain a Rhode Island CPA license may still choose
to apply for one and employers may require or prefer it. Furthermore, it is consumer choice if
the consumer wishes to hire a person who is a licensed CPA for any services for which a
CPA license may not be legally required, for example, if the consumer is seeking a person
with the educational, examination, and experience background, continuing education,
insurance, etc. that a CPA licensee is required to have.
When is a Rhode Island CPA firm practice unit permit required?
A Rhode Island CPA firm practice unit permit is only required if the firm has established a
physical office location in Rhode Island. While a firm with CPAs practicing in Rhode Island
that has not established a physical office location in Rhode Island does not need to obtain a
Rhode Island practice unit permit, the firm is subject to the "no escape" provisions (service of
process, disciplinary authority, etc.). See R.I. Gen. Laws 5-3.1-9(a); 5-3.1-7(g)(3).
When does an individual CPA practicing in Rhode Island who is licensed in a
substantially equivalent state need an individual Rhode Island CPA permit?
See above regarding when a Rhode Island CPA firm practice unit permit is required. If the
practice unit is a solo practitioner, the solo practitioner needs a Rhode Island individual CPA
permit, regardless of any licensure in a substantially equivalent state. If the practice unit is an
organized business entity, at least one partner, shareholder, or member of the practice unit
needs a Rhode Island individual CPA permit. See R.I. Gen. Laws 5-3.1-7(g); 5-3.1-9(b).
Other than those scenarios, any individual CPA who is licensed in a substantially equivalent
state can practice in Rhode Island without a Rhode Island individual CPA permit. An
individual CPA who is not required to obtain a Rhode Island individual CPA permit may still
choose to apply for a Rhode Island permit and firms may require or prefer it.
Please be advised that any CPA practicing in Rhode Island without a Rhode Island individual
CPA permit in the above permitted scenarios is subject to the “no escape” provisions (service
of process, disciplinary authority, etc.).