2025 Exposure draft: Proposed Uniform Accountancy Act Changes

The American Institute of CPAs (AICPA) and National Association of State Boards of Accountancy (NASBA) have proposed new changes to the profession’s model law. The Uniform Accountancy Act (UAA) provides state legislatures and boards of accountancy with a national model that can be adopted in full or partially adapted to meet the needs of each jurisdiction.

The UAA changes will:

• 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

These updates reflect feedback gathered during the 2024 exposure draft period, as well as forward-looking solutions led by state CPA societies and licensing boards.

Comments are due May 3, 2025, and can be submitted through this form. All comments will be published following the 60-day exposure period. The AICPA and NASBA will redact identifying information only if requested by the respondent.