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In December 2005 the forth edition was released with more revisions.
The fourth, post-Sarbanes-Oxley version of the UAA clarifies the definition of substantial equivalency. The forth edition pretty much says, licensed CPAs may practice across state or jurisdictional lines personally or electronically as long as they are in good standing in their jurisdiction of principal residence and meet the education, examination and experience (known as "the three Es") criteria. They notify the new state board of their intent to practice in the jurisdiction and agree to follow its laws and rules and the originating state's licensing qualifications are deemed substantially, equivalent...
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