North American CPAs Keep Cross-Border Practice Open Through 2028

Good news for CPAs working across borders: the U.S., Canada, and Mexico just extended their mutual recognition pact through the end of 2028.

This means cross-border practice stays streamlined - no administrative maze, no starting from scratch when you cross a border. If you're a CPA in good standing at home, you can practice in all three countries with minimal friction.

The agreement was originally signed in 2017 and took effect in January 2018. The AICPA, NASBA, CPA Canada, and Mexico's IMCP announced the extension Tuesday - Dec. 31, 2028 is the new expiration date.

Why This Matters Now

The extension comes at an interesting time: President Trump is threatening not to renew the U.S.-Mexico-Canada Agreement (USMCA), the 2020 trade pact that replaced NAFTA. While the trade world gets messy, the accounting profession is quietly keeping doors open.

This isn't symbolic - it's practical. If you have Canadian or Mexican clients, if you're consulting on cross-border tax, if you're working with multinationals operating in North America, this agreement protects your ability to work without jumping through 50 regulatory hoops every time you cross a border.

"This agreement protects the cross-border practice of U.S. CPAs and their counterparts in Canada and Mexico," said Jim Knafo, AICPA's director of global alliances. "It ensures businesses across North America can tap the broadest range of qualified accounting professionals."

How It Works

The deal creates a streamlined path for CPAs in the U.S. and Canada, and CPCs (Contadores Públicos Certificados) in Mexico, to practice across borders - as long as you meet eligibility requirements and stay in good standing in your home jurisdiction.

Translation: If you're licensed and clean in the U.S., you can work in Canada or Mexico without starting the credentialing process from scratch. Same goes for Canadian CPAs and Mexican CPCs working in the U.S.

It's not automatic - there are still requirements - but it's a hell of a lot easier than it used to be.

Part of a Bigger Network

The North American pact is one of seven mutual recognition agreements the NASBA/AICPA International Qualifications Appraisal Board currently has in place. The others:

• South Africa (SAICA)

• Australia (CPA Australia)

• Australia and New Zealand (CAANZ)

• Ireland (Chartered Accountants Ireland and CPA Ireland separately)

So if you're thinking internationally - whether it's moving, consulting, or expanding your client base - these agreements create real pathways.

What CPAs Should Know

If you have cross-border clients or you're thinking about practicing in Canada or Mexico, this extension gives you certainty through 2028. You don't have to worry about the agreement expiring mid-project or mid-client relationship.

If you're a firm leader recruiting internationally or managing cross-border teams, same deal - you've got runway to plan around this.

And if you're not currently doing cross-border work but you're curious, this is the time to explore. The infrastructure is in place. The agreements are solid. The door is open.

More info on international mutual recognition agreements is on NASBA's resource page.

Bottom line: While trade politics get loud, the accounting profession is keeping cross-border practice open and simple. If you're licensed and qualified, North America is your market - not just your state or province.