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    In this political environment where occupational licensing is being questioned at every turn, the accounting profession is constantly looking at ways to streamline the licensing process. With the additions of Georgia, Idaho, Louisiana and Oregon adopting CPE reciprocity in 2023, nearly 75 percent of the 55 U.S. jurisdictions have now adopted Uniform Accountancy Act (UAA) Model Rule 6-5(c).  

    CPE reciprocity exempts CPAs who hold multiple state licenses from having to meet the individual CPE requirements of each state, so long as the licensee meets the CPE requirements of their home state. By removing duplicate CPE reporting, this exemption encourages uniformity while streamlining the licensure process.    

    For more information on adopting UAA Model Rule 6-5(c), or any provision found in the UAA, contact John Johnson, Director, Legislative and Governmental Affairs, at [email protected].  

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