Transfer Your CPA / Accounting License to Rhode Island: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Rhode Island Board of Accountancy (Department of Business Regulation) ↗
Rhode Island is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the Rhode Island Board of Accountancy (Department of Business Regulation) will issue a reciprocal license without retesting. The Uniform CPA Examination is not retaken; the applicant retains credit for sections passed in another state and licensure is verified through the existing out-of-state certificate (national lookup at CPAverify.org). Rhode Island's licensure standard includes a grade of 90% or better on the AICPA Professional Ethics comprehensive course, which a substantially-equivalent applicant will already have satisfied through the existing license.. Expect $375 (three-year CPA certificate/permit fee; RIGL 5-3.1-7 sets the permit fee at not less than $375 and the DBR fee schedule lists $375. No separate reciprocity-application surcharge is published) in application fees.
Moving to Rhode Island from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Rhode Island recognizes substantial equivalency, the Rhode Island Board of Accountancy (Department of Business Regulation) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Rhode Island is not becoming your principal place of business — you are serving Rhode Island clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Rhode Island license at all. Apply for the reciprocal license when Rhode Island is where you will actually be based.
Rhode Island grants CPA licensure to any CPA from a substantially-equivalent US jurisdiction (RIGL 5-3.1-7(g); all 55 jurisdictions are substantially equivalent) via the Reciprocity Application for Rhode Island. A substantially-equivalent out-of-state CPA also has full practice privilege/mobility with no RI certificate; the reciprocity certificate is what is needed when RI becomes the principal place of business. Rhode Island adopted the 2025 UAA changes (an additional bachelor's-plus-two-years-experience licensure pathway and individual practice mobility) effective June 23, 2026 (see the 2026-amended RIGL 5-3.1-5).
Rhode Island requirements at a glance
| Exam | The Uniform CPA Examination is not retaken; the applicant retains credit for sections passed in another state and licensure is verified through the existing out-of-state certificate (national lookup at CPAverify.org). Rhode Island's licensure standard includes a grade of 90% or better on the AICPA Professional Ethics comprehensive course, which a substantially-equivalent applicant will already have satisfied through the existing license. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| Fees | $375 (three-year CPA certificate/permit fee; RIGL 5-3.1-7 sets the permit fee at not less than $375 and the DBR fee schedule lists $375. No separate reciprocity-application surcharge is published) |
| Processing time | The Board does not publish a processing time; however, upon filing a completed reciprocity application the applicant is deemed qualified to practice pending board review |
Step by step
- Confirm Rhode Island's current requirements on the Rhode Island Board of Accountancy (Department of Business Regulation) website — rules change.
- Submit the reciprocity/endorsement application to the Rhode Island Board of Accountancy (Department of Business Regulation) (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold a valid CPA certificate/permit in good standing from another US state whose licensure requirements are substantially equivalent (RIGL 5-3.1-7(g); all 55 US jurisdictions are substantially equivalent).
- File the Reciprocity Application for Rhode Island; upon filing a completed application the applicant is deemed qualified to practice public accounting pending board review.
- Baseline RI licensure requires 150 semester hours, one year (1,820 hours) of experience, and a 90%+ grade on the AICPA Professional Ethics comprehensive course (satisfied through the existing substantially-equivalent license).
- Comply going forward with RI CPE (120 hours per three-year cycle, including at least 6 hours of ethics).
- Pay the fees ($375 (three-year CPA certificate/permit fee; RIGL 5-3.1-7 sets the permit fee at not less than $375 and the DBR fee schedule lists $375. No separate reciprocity-application surcharge is published)) and allow The Board does not publish a processing time; however, upon filing a completed reciprocity application the applicant is deemed qualified to practice pending board review.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Rhode Island:
Frequently asked questions
Does my CPA license transfer to Rhode Island?
Rhode Island is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the Rhode Island Board of Accountancy (Department of Business Regulation) will issue a reciprocal license without retesting. The Uniform CPA Examination is not retaken; the applicant retains credit for sections passed in another state and licensure is verified through the existing out-of-state certificate (national lookup at CPAverify.org). Rhode Island's licensure standard includes a grade of 90% or better on the AICPA Professional Ethics comprehensive course, which a substantially-equivalent applicant will already have satisfied through the existing license.. Expect $375 (three-year CPA certificate/permit fee; RIGL 5-3.1-7 sets the permit fee at not less than $375 and the DBR fee schedule lists $375. No separate reciprocity-application surcharge is published) in application fees.
Do I have to retake the CPA Exam to get licensed in Rhode Island?
No. The Uniform CPA Examination is not retaken; the applicant retains credit for sections passed in another state and licensure is verified through the existing out-of-state certificate (national lookup at CPAverify.org). Rhode Island's licensure standard includes a grade of 90% or better on the AICPA Professional Ethics comprehensive course, which a substantially-equivalent applicant will already have satisfied through the existing license..
Do I even need a Rhode Island CPA license, or does mobility cover me?
If Rhode Island is not your principal place of business, practice privilege (mobility) usually lets you serve Rhode Island clients with no Rhode Island license, notice, or fee. You apply to the Rhode Island Board of Accountancy (Department of Business Regulation) for a reciprocal license when Rhode Island becomes where you are principally based.
What does a Rhode Island reciprocal CPA license cost?
$375 (three-year CPA certificate/permit fee; RIGL 5-3.1-7 sets the permit fee at not less than $375 and the DBR fee schedule lists $375. No separate reciprocity-application surcharge is published) (three-year CPA certificate/permit fee; RIGL 5-3.1-7 sets the permit fee at not less than $375 and the DBR fee schedule lists $375. No separate reciprocity-application surcharge is published).
How long does the Rhode Island reciprocity process take?
The Board does not publish a processing time; however, upon filing a completed reciprocity application the applicant is deemed qualified to practice pending board review — The Board does not publish a processing time; however, upon filing a completed reciprocity application the applicant is deemed qualified to practice pending board review.
How does Rhode Island's education requirement affect a reciprocal CPA license?
Rhode Island's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Rhode Island Board of Accountancy (Department of Business Regulation).
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Rhode Island Board of Accountancy — Rules and Regulations (400-RICR-00-00-1): 150-hour education, one-year (1,820 hr) experience, AICPA Professional Ethics 90%, transfer of exam credit, CPE 120 hrs/3 yrs incl. 6 ethics ↗ (accessed 2026-07-21)
- RI Dept. of Business Regulation — Board of Accountancy, Licenses/Applications & Renewals (Reciprocity Application for Rhode Island; $375 three-year fee; practice pending review after filing) ↗ (accessed 2026-07-21)
- R.I. Gen. Laws § 5-3.1-7 — Permits for CPAs (substantial-equivalency standard; permit fee not less than $375) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]