Shaping the Future of CPA Licensure
“Our Board remains committed to proactive solutions that strengthen the CPA talent pipeline while upholding the integrity of the profession. Providing multiple pathways to licensure ensures that future CPAs have options that align with their education and experience, helping to sustain and grow the accounting workforce in North Carolina.”
— Dr. Courtney Knoll, CPA, NCACPA Board Chair
Legislative Milestone:
SB321, “The Accounting Workforce Development Act,” Has Passed the Senate!
On Thursday, April 3, the Accounting Workforce Development Act (SB 321) officially cleared the Senate with a unanimous 45-0 vote on its second and third readings. This strong show of support reflects the importance of addressing the accounting talent pipeline—and now the bill heads to the House for consideration.
SB321, “The Accounting Workforce Development Act,” Has Been Introduced!
Legislation to establish an additional CPA licensure pathway has officially been introduced! The Accounting Workforce Development Act aims to expand access to the CPA profession while upholding the high standards that define it.
Access this video for an update from CEO Mark Soticheck, CPA, CGMA and Vice President of Advocacy & Outreach Robert Broome, CAE, as they share exciting news for current and future accounting professionals in North Carolina.
NCACPA Supports an Additional Pathway to CPA Licensure
The accounting profession is at a critical turning point, facing ongoing workforce challenges that demand innovative solutions. NCACPA is committed to ensuring a strong, thriving CPA pipeline by supporting licensure pathways that uphold professional excellence while expanding access to the profession. Recognizing the need for flexibility, our Board of Directors has voted to support legislation introducing an additional pathway to CPA licensure in North Carolina.
This new pathway—a bachelor’s degree in accounting + two years of relevant experience + successful completion of the CPA Exam—preserves the rigor of CPA licensure while providing an alternative for those pursuing the profession. By advocating for this option, NCACPA is proactively addressing workforce shortages and ensuring that businesses across North Carolina continue to have access to highly qualified accounting professionals.
This decision is guided by three core principles:
Creating Flexible Pathways
Expanding access to CPA licensure to strengthen the accounting workforce while upholding professional excellence.
Preserving Rigorous Standards
Maintaining the integrity of the CPA license by ensuring every candidate meets high expectations through education, experience, and examination.
Assuring Public Trust
Building a robust pipeline of qualified professionals to support North Carolina’s businesses, economy, and financial stability.
For more detailed information, please refer to our Frequently Asked Questions (FAQ) document.
Why This Decision Was Made
- The CPA profession faces a workforce pipeline challenge, and this legislation provides a practical, structured solution that broadens access while maintaining excellence.
- This pathway ensures that future CPAs gain real-world expertise through two years of professional experience and passage of the CPA Exam—reinforcing the competency required for licensure.
- NCACPA is a recognized leader in shaping the future of CPA workforce development. North Carolina is one of only four states with automatic mobility, meaning our state’s existing framework is a model for others.
- With more than 30 states exploring legislation to add an additional pathway, North Carolina must act now to remain competitive.
“NCACPA took early action by listening to members, recognizing workforce challenges, and evaluating national trends. We appreciate that AICPA and NASBA are now exploring this alternative as well, given the broad support it has received.”
— Mark Soticheck, CPA, CGMA, NCACPA CEO
Related Activity
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 changes to the UAA would introduce a third pathway to CPA licensure, allowing candidates to qualify with a bachelor’s degree, two years of professional experience, and passage of the CPA Exam. Additionally, the updates would shift to an individual-based mobility model, enabling CPAs to practice across state lines with a single license, while also including safe harbor provisions to protect existing practice privileges. Comments are due May 3, 2025.
What’s Next?
NCACPA will continue advocating for the proposed legislation, engaging with the NC State Board of CPA Examiners and other key stakeholders, and keeping members informed as developments unfold.
Thank you for your engagement and commitment to strengthening the CPA profession in North Carolina!
How Did We Get Here?
NCACPA’s Commitment to the Future of CPA Licensure
NCACPA has been actively engaged in discussions and advocacy efforts surrounding proposed changes to the Uniform Accountancy Act (UAA) and Model Rules. Our goal is to ensure that any modifications support the integrity of the CPA profession while addressing workforce challenges.
In December 2024, NCACPA submitted a second comment letter to NASBA and AICPA UAA Committee Chairs in response to proposed alternative pathways to CPA licensure. While we appreciate the efforts to expand pathways, NCACPA does not support the Competency-Based Experience Pathway and opposes its inclusion in the UAA.
Our concerns specifically address:
- Section 5 – Qualifications for CPA certification
- Section 23 – Substantial equivalency
Member Input: A Critical Factor in Shaping the Future
Since October 2024, NCACPA gathered feedback from members on these proposals through an extensive member survey. Over 400 professionals shared their perspectives, with 80% supporting an alternative pathway requiring:
- A bachelor’s degree in accounting
- Two years of experience in the field
- Passing the CPA Exam
The survey is now closed, and NCACPA is using the valuable insights collected to refine its position and advocate effectively for the profession’s future.
Watch this short video from Director of Advocacy Robert Broome, CAE, on key updates and why member input continues to be essential.
NCACPA Responds to NASBA’s Proposed Competency-Based Experience Framework
NCACPA actively engaged its members to provide feedback on two recent exposure drafts concerning alternative pathways to CPA licensure. The 400+ survey responses were instrumental in shaping NCACPA’s official stance, which was submitted to NASBA and AICPA UAA Committee Chairs on December 4, 2024.
Read the December 4 comment letter
Additionally, members are encouraged to read the Fall 2024 Interim Report, which provides a broader overview of NCACPA’s advocacy efforts.
Read “Shaping the Future of CPA Licensure” by Michael Scott, CPA – page 18
Related Resources
Two exposure drafts were released in September 2024, and comments will influence whether these changes are implemented as proposed or amended based on feedback. Once the UAA is updated, individual states will decide whether to adopt these changes.
- UAA Model Act & Rule Changes: Introduces a new pathway to licensure and modifies substantial equivalency, which determines CPA mobility across states.
- Competency-Based Experience Pathway Proposal: Details the proposed framework for an alternative licensure pathway.
NCACPA remains committed to ensuring any changes support the profession’s high standards while addressing the evolving needs of the workforce.
Meet the Alternative Pathways to Licensure Working Group Members
To help guide our advocacy, a Working Group of industry leaders is assessing the impact of these changes:
Michael Scott, CPA
The Clorox Company
Kevin James, PhD, CPA
Goodwill Industries
Amy Bibby, CPA
Forvis Mazars
Dr. Yvonne Hinson, CPA, CGMA
American Accounting Association
Jennifer Leary, CPA
CliftonLarsonAllen
Robert Broome, CAE
NCACPA