AICPA & NASBA Release Proposed Uniform Accountancy Act Changes

On March 4, the AICPA and NASBA proposed new changes to the Uniform Accountancy Act (UAA). These updates reflect feedback gathered during the 2024 exposure draft period, as well as forward-looking solutions led by state CPA societies, including NCACPA.

The proposed UAA changes would:

  • Enable states to adopt a third licensure pathway (earn a bachelor’s degree, complete two years of professional experience, and pass the CPA Examination)
  • Shift to an “individual-based” mobility model, which allows CPAs to practice in other states with just one license
  • Add safe harbor language to ensure CPAs who meet existing licensure requirements preserve practice privileges

 

Comments are due May 3, 2025, and can be submitted through this form.