SHARE:  AICPA and NASBA are advancing model legislative language that enables an additional path to CPA licensure. The optional path maintains the license’s integrity and protects the public while providing flexibility in response to stakeholder demand. The organizations asked the joint Uniform Accountancy Act (UAA) committee to draft proposed model law language in two key areas:
Comment letters submitted on two recent AICPA and NASBA exposure drafts, as well as early 2025 state legislative activity indicate a growing preference for an individual practice privilege and a bachelor’s degree plus two (2) years of experience path. Feedback also supported a more in-depth study of competencies as they relate to the experience requirement. “The accounting profession has seen a remarkable convergence in recent weeks of stakeholders around flexibility that creates greater access for those who are interested in pursuing a career in accounting,” said Susan Coffey, CPA, CGMA, CEO, Public Accounting, for the Association of International Certified Professional Accountants. “A bachelor’s plus two (2) years of experience path, in which states define the needed skills and competencies, is responsive to the market and protects the public.” The proposal would maintain the existing two pathways:
The UAA, jointly published by AICPA and NASBA, provides state legislatures and Boards of Accountancy with a national model that can be adopted as is or adapted to meet the needs of each individual jurisdiction. The proposed UAA language will be open for public comment for 60 days. “We look forward to the expertise and perspectives the 55 U.S. licensing jurisdictions will share during this next comment period,” said Daniel J. Dustin, CPA, President and CEO of NASBA. “We believe that any new proposal, and the feedback received from all stakeholders, will not only result in a thriving profession but also one that, because it keeps its eye on protecting the public, will allow that public to continue to trust in a CPA’s work.” “Through continued collaboration and alignment, we’ll be able to achieve this shared goal of growing pathways into the profession, while protecting the public,” Carla McCall, CPA, CGMA, who serves as AICPA Chair and Co-Chair of the Association of International Certified Professional Accountants. “This is an important and exciting step for our profession. We are ready to get this done.” “The input and feedback from the members of the Boards of Accountancy and key stakeholders in the accounting profession is crucial to the UAA process,” said Maria Caldwell, CPA, NASBA Chair. “We appreciate the continued collaboration and expertise of the members of the joint UAA Committee.” AICPA and NASBA in September opened a call for comments on a proposed initiative aimed at helping CPA candidates meet initial licensure requirements by exhibiting their competency in specific professional and technical areas. Corresponding UAA model legislative amendments were also issued for discussion. Comments on the proposals are accessible via NASBA and AICPA websites. Feedback showed support for the concept of competencies, though not as proposed. Based on the volume and nature of responses, the AICPA and NASBA agreed to table the framework for intended purposes. “As such, we are exploring plans for a longer-term, data-driven approach working with stakeholders to understand how competencies can help shape the future of our profession,” Coffey said. “This aligns with recommendations made in 2024 by the National Pipeline Advisory Group and reinforces the profession’s longstanding commitment to competence as a core principle already in our profession’s Code of Professional Conduct and in the UAA.” As they embark on this new phase, the AICPA and NASBA will also work to redefine UAA processes for greater inclusivity and transparency. In addition, AICPA and NASBA will devote resources to assisting CPAs with navigating practice mobility as states enact legislation. See Full Media Announcement: |
