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Significant planning associated with the CPA Evolution initiative moved forward in January: The nine-member CPA Evolution Education Advisory Group (see 1/20 sbr) met twice; NASBA’s Education Committee met and learned more about the proposal; The CPA Evolution Exam Advisory Group was established; And NASBA’s Board of Directors received an update on the initiative’s progress and proposed timeline.

  • The CPA Evolution Education Advisory Group held a face-to-face meeting on January 8 and met again via video conference on January 14 to offer suggestions on how the current education requirements of the Uniform Accountancy Act and Model Rules might be revised to be more consistent with the rules adopted by Boards of Accountancy.
  • NASBA’s Education Committee held a meeting on January 10 and received an update on the activities of the CPA Evolution Education Advisory Group.
  • NASBA Chair Laurie J. Tish reported to the NASBA Board of Directors at their January 17 meeting on the progress of the CPA Evolution initiative, including the creation of the AICPA/NASBA CPA Evolution Education Advisory Group and the AICPA/NASBA CPA Evolution Examination Advisory Group. Both groups will provide insights, questions and comments for AICPA/NASBA leadership to consider before recommending the AICPA/NASBA Uniform Accountancy Act Committee develop changes to the UAA and/or the Model Rules in support of the CPA Evolution.

CPA Evolution Exam Advisory Group

A seven-member CPA Evolution Exam Advisory Group was established in January by AICPA and NASBA leadership to provide initial reactions to conceptual design and implementation changes being considered for the Uniform CPA Examination in accord with the proposed CPA Evolution initiative. Members of the Advisory Group include:

  • Barry Berkowitz (PA) – Vice Chair, Board of Examiners; Past Chair, Pennsylvania State Board of Accountancy
  • Sherry Chesser (AR) – Chair, Arkansas State Board of Public Accountancy
  • C. Jack Emmons (NM) – Chair, New Mexico Public Accountancy Board; NASBA Southwest Regional Director
  • Audrey Katcher (MO) – Member, Board of Examiners
  • Katrina Salazar (CA) – Member, Board of Examiners’ State Board Committee; Member, California Board of Accountancy; NASBA Pacific Regional Director
  • Daniel Sweetwood (NE) – Executive Director, Nebraska State Board of Public Accountancy; Past Member, Board of Examiners
  • Kenya Watts (OH) – Vice Chair, Accountancy Board of Ohio; NASBA Great Lakes Regional Director.

The new Group met on January 21 to provide feedback to aid discussions at the February 6-7 AICPA-NASBA Leadership Summit, prior to their making recommendations to the AICPA/NASBA Uniform Accountancy Act Committee.