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December saw stepped-up activity associated with the CPA Evolution initiative: Its website, EvolutionofCPA.org, was refreshed; NASBA committees held preliminary meetings; and a webcast was broadcast for those who had not attended the NASBA Annual Meeting.

  • Updated material was added to EvolutionofCPA.org pertaining to recent thinking regarding possible revisions to the CPA licensure model, along with new FAQs and links to recent press articles about the initiative.
  • NASBA’s Uniform Accountancy Act Committee held a conference call to discuss their work plan for 2020, including possible UAA amendments and Model Rules tied to the CPA Evolution initiative.
  • NASBA’s Education Committee met to hear preliminary discussions about the CPA Evolution initiative and learned about the establishment of an Education Advisory Group. The Committee also discussed plans for a meeting in January 2020.
  • NASBA Chair Laurie Tish held a webcast on December 18 to provide an opportunity for those Boards of Accountancy members and Executive Directors who were unable to attend the NASBA Annual Meeting in October to hear a presentation on the initiative and to pose questions to NASBA leadership.

CPA Evolution Education Advisory Group

AICPA and NASBA leadership established a nine-member CPA Evolution Education Advisory Group in December. The charge of the Advisory Group is to provide insights into how the current educational requirements of the UAA might be revised in light of the existing diversity of requirements among State Boards and the alternative licensure model being proposed through the CPA Evolution initiative. Members of the Advisory Group include:

  • Marcus Aherns – Professor of Accounting, St. Louis Community College
  • Bruce Behn – Associate Dean for Graduate and Executive Education, University of Tennessee
  • James Corley – Executive Director, Arkansas State Board of Public Accountancy
  • Ruben Davila – Professor of Clinical Accounting, University of Southern California
  • Mark Dawkins – Dean and Professor of Accounting, University of North Florida
  • Steve Grice – Director School of Accountancy – Troy University, Member – Alabama State Board of Accountancy
  • Jan Taylor Morris – Associate Professor of Accounting, Sam Houston State University
  • Rick Reisig – Partner – Anderson, ZurMuelen & Company, PC, Chair – NASBA Standard-Setting and Professional Trends Advisory Committee
  • Stephanie Saunders – Partner – Saunders & Saunders, PC, Chair – NASBA Education Committee, Member – Virginia Board of Accountancy.

The Advisory Group is expected to convene multiple times in January in order to provide insights to aid the February AICPA-NASBA Leadership Summit’s discussions. Such deliberations could ultimately lead to action by the AICPA/NASBA UAA Committee.

The initiative could have UAA language ready for states to begin working toward adoption in the 2021 legislative session. The timeline envisions meetings with academic associations and other stakeholders during the first half of 2020.