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 NASBA Regional Meetings. After a careful review of all these comments, the committees involved agreed to the changes as shown in the accompanying document.

The revisions to Section 14(i) of the Uniform Accountancy Act (UAA) and conforming changes to Article 14 (Unlawful Acts) of the Model Rules give guidance to what CPA firm names may and may not be registered with a State Board. Uniform application of these rules will facilitate professional mobility.

These revisions to the Uniform Accountancy Act and Model Rules were approved by the NASBA Board of Directors on July 29, 2011, and the AICPA Board of Directors approved the changes to the Act on August 5, 2011, and thus they are now officially adopted. These will be reflected in the electronic version of the documents to be available on the AICPA ( and NASBA ( Web sites. The document will now be referenced as “Uniform Accountancy Act Sixth Edition, August, 2011” and “Uniform Accountancy Act Model Rules.”

In addition, Rule 3-1(c), which was developed by the AICPA/NASBA UAA Committee and approved by the NASBA Board earlier this year, is included in the revised Model Rules. This was developed in response to the AICPA’s moving “reporting on Controls at a Service Organization” from SAS 70 into SSAE 16. Rule 3-1 (c) maintains the status quo regarding the statutory definition of “attest.”

If you need additional assistance or have questions, please contact Mat Young at AICPA at 202- 737-6600 or Louise Dratler Haberman at NASBA at 212-644-6469.

Thank you for your continued support and assistance.


Kevin Currier, CPA
AICPA UAA Committee Chair

Carlos E. Johnson , CPA
NASBA UAA Committee Chair

See Full Document:
UAA Sixth Edition

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