Updated in July 2025, the Uniform Accountancy Act (UAA) provides states with model language to regulate the practice of accounting. This guiding document can be adopted in full or modified to fit the needs of each jurisdiction.
Jointly owned by the American Institute of CPAs (AICPA) and National Association of State Boards of Accountancy (NASBA), the model law is periodically updated to ensure regulation keeps pace with an evolving profession and marketplace.
The ninth edition includes several key updates:
Enables states to adopt a third, additional licensure pathway (earn a bachelor’s degree, complete two years of professional experience and pass the CPA Examination)
Moves to an “individual-based” mobility model, which allows CPAs to practice in other states with just one license
Adds safe harbor language to ensure CPAs who meet existing licensure requirements preserve practice privileges