Category Archives: UAA

Seventh Edition of Uniform Accountancy Act and Model Rules Now Available

May 20, 2014 The Seventh Edition (May 2014) of the Uniform Accountancy Act and the Model Rules are now available. The two major changes contained in this edition of the UAA are (1) the revised definition of “attest” and (2) a CPA firm mobility provision. In conjunction with firm mobility, there is also a new…

New UAA Exposure Draft on Firm Mobility

October 10, 2013 The NASBA Boards of Directors and the AICPA Board of Directors have each approved for exposure firm mobility language that would be included in the Uniform Accountancy Act. The vote to expose came on September 25, when the NASBA Board held a special conference call to discuss the proposed language. A few…

Exposure Draft – UAA Definition of “Attest”

July 17, 2013 This exposure draft contains revisions to the UAA, which are designed to incorporate a change in the definition of “attest.” The needs of clients and the marketplace, and scope of services, are changing. Historically, even as little as five years ago, assurance and attestation services were discussed in the context of, and generally…

2011: Uniform Accountancy Act (UAA) Model Rules Revised

September 6, 2011 Please click the following link to view the full document of Uniform Accountancy Act (UAA) Model Rules the as approved by the NASBA Board of Directors on July 29, 2011. See Full Document:Uniform Accountancy Act Model Rules

Uniform Accountancy Act (UAA) Sixth Edition

August 2011 We are pleased to announce that the Uniform Accountancy Act (UAA), Sixth Edition, August 2011, is now available. As you may recall, in December 2010, the UAA exposure draft was released for comment by the AICPA/NASBA UAA Committee. The comment period ended June 1, 2011 with additional comments being received at the June…

Uniform Accountancy Rules Article 7

Article 7 of the Uniform Accountancy Rules references Permits to Practice, Firms. The objective of this reporting rule is primarily to reinforce the Board’s efforts to ensure that only appropriately qualified CPA firms are engaged in the offering and rendering of services subject to compliance assurance. Based upon its review of the reports submitted pursuant…

2008: Uniform Accountancy Act (UAA) Revisions Cover Letter

October 27, 2008 A cover letter for the UAA Model Rules, as approved at the October 24, 2008 meeting of the NASBA Board of Directors, is sent to the State Board Chairs, Executives and others interested in State Accountancy Regulation. UAA Revisions Cover Letter November 2008

2007: Uniform Accountancy Act (UAA) Rules and Statutes Revisions

This is the latest UAA Rules Revision as approved by the NASBA Board of Directors on July 27, 2007. The recommendation is to delete Rules 3-2, 3-3, and 3-4. Please click on the link above to view the document. This is the latest UAA Statute Revisions as approved by the NASBA Board of Directors on…

2009: Uniform Accountancy Act (UAA) Model Rules Revised

May 27, 2009 Please click the following link to view the full document of Uniform Accountancy Act Model Rules the as approved by the NASBA Board of Directors on April 24, 2009. See Full Document:Uniform Accountancy Act Model Rules

2009: Uniform Accountancy Act (UAA) Model Rules

April 24, 2009 These Uniform Accountancy Rules (“Rules”) have been prepared by the National Association of State Boards of Accountancy (“NASBA”) as part of its continuing effort to update and promote uniformity in the regulatory schemes governing the practice of accountancy in the various jurisdictions. See Full Document:UAA Model Rules April24