John Johnson

Among the legislative trends being followed by NASBA Director of Legislative and Governmental Affairs John W. Johnson is a push to remove “good moral character” as a requirement for licensure. Mr. Johnson reported to the executive directors that this is one of the initiatives of the Institute for Justice, which characterizes this requirement as a barrier to entry into the profession. Not all countries view such requirements as optional: Recent mutual recognition agreements with the two professional associations in Australia and New Zealand specifically require: “A US CPA must file a fit and proper statement, containing details of any previous disqualifications, disciplinary action taken, litigation matter, criminal conviction or resignation or removal as an auditor.”

Recent legislative changes pointed out by Mr. Johnson in his presentation at the March conference were: Now 27 jurisdictions have adopted firm mobility, and it is possible the number will reach 30 by the end of the year. Hawaii has introduced legislation to provide for individual mobility. Utah has lowered its requirement to sit for the Uniform CPA Examination to 120 credits. Connecticut is considering reducing its initial license fee 75 percent. California became the eighth state to prohibit denying a professional license for failure to meet student loan obligations. Check out NASBA’s Legislative E News ( for the latest developments.

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