Exposure draft: Proposed Uniform Accountancy Act Changes

The American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) have proposed 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.

This consistency is vital to maintaining the high professional standards that individuals, businesses, and governments rely on. These uniform standards also allow CPAs to practice anywhere in the country with just one state license.

The proposed changes to the UAA would:

• Facilitate adoption of an additional, Competency-Based Experience Pathway

• Protect seamless interstate practice for CPAs

• Specify the education requirement to sit for the CPA Exam

• Clarify the process by which a CPA can practice under mobility

Comments are due December 30, 2024, and can be submitted through this form.

AICPA and NASBA will publish all comment letters on their websites following the exposure period. A summary of comments and basis for conclusions will also be made available. The AICPA and NASBA will redact identifying information only if requested by the respondent. If you submitted a response in this form and did not attach a comment letter, you may request redaction by checking the box next to “Please redact all identifying information before publishing my response.” If submitting a comment letter, please redact all identifying information from your letter before uploading.