District of Columbia Code Division VIII. General Laws. § 47-2853. Substantial equivalency;  practice privilege.

(a) The Board, or its designee, shall make a determination of whether the education, examination, and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to, or exceed, the education, examination, and experience requirements contained in the Uniform Accountancy Act, approved by the NASBA Board of Directors on July 7, 2007 (http://www.nasba.org/862571B900737CED/60C85E6667EE42F5862573E6004F3E9D/$file/UAA%20Fifth%20Edition%20Final.pdf) (“UAA”) or that an individual certified public accountant's (“CPA”) education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements contained in the UAA.  In making its determination, the Board, or its designee, shall take into account the qualifications without regard to the sequence in which experience, education, or examination requirements were attained.

(b) An individual whose principal place of business is not in the District shall be presumed to have qualifications substantially equivalent to the District's qualifications and shall have all the privileges of licensees of the District without the need to obtain a license under § 47-2853.42 if:

(c) Except as provided in this part, an individual granted practice privileges under this section, who offers or renders professional services, whether in person or by mail, telephone, or electronic means pursuant to this part, need not provide notice or other submission to any individual.

(d) An individual licensee of another state exercising the privilege afforded under this section and the firm that employs the licensee shall simultaneously consent, as a condition of the grant of the privilege, to the following:

(e) An individual who has been granted practice privileges under this section, who performs any of the services listed in § 47-2853.41(1) and who performs the services for an entity with its home office in the District may only perform the services through a firm that has obtained a registration under § 47-2853.44.

(f) An individual who has been granted practice privileges under this section and who performs services for which a firm registration is required under subsection (e) of this section shall not be required to obtain a license under § 47-285.42.

(g) A licensee of the District offering or rendering services or using their CPA title in a state shall be subject to disciplinary action in the District for an act committed in the state for which the licensee would be subject to discipline for the act committed in the state.  The Board shall investigate any complaint made by a board of accountancy of a state.