2025 Proposed Uniform Accountancy Act Changes

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Comments are due May 3, 2025

The National Association of State Boards of Accountancy (NASBA) and the American Institute of CPAs (AICPA) have proposed new changes to the profession’s model law. The Uniform Accountancy Act (UAA) provides state legislatures and boards of accountancy with a national model that can be adopted in full or partially adapted to meet the needs of each jurisdiction.

The proposed UAA changes would:

Enable states to adopt a third licensure pathway (earn a bachelor’s degree, complete two years of professional experience, and pass the CPA Examination)
Shift to an “individual-based” mobility model, which allows CPAs to practice in other states with just one license
Add safe harbor language to ensure CPAs who meet existing licensure requirements preserve practice privileges

These updates reflect feedback gathered during the 2024 exposure draft period, as well as forward-looking solutions led by state CPA societies and licensing boards.

NASBA and the AICPA are seeking comment over the next few months, with comments to be published following the 60-day exposure period. To review the proposed changes and to submit your comment(s), please click on the buttons below.

Comments are due May 3, 2025, and can be submitted through the above form. All comments will be published following the 60-day exposure period. NASBA and the AICPA will redact identifying information only if requested by the respondent.