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    The board of directors for both NASBA and AICPA have approved changes to the Uniform Accountancy Act (UAA) and therefore an upcoming release of the 9th Edition of the Act. In March 2025, NASBA and AICPA exposed proposed changes to the profession’s model law. At the end of the 60-day comment period (May 3, 2025), a total of 209 stakeholder comments were submitted.

    Comments were received from stakeholder groups including current licensees, firms, students and educators, exam and licensure candidates, State CPA Societies and Boards of Accountancy. The comments have been made public and are assessable here.

    The Uniform Accountancy Act (UAA) provides state legislatures and Boards of Accountancy with a national model that can be adopted in full or partially adopted to meet the needs of each jurisdiction. The amendment to the UAA would enable the potential adoption by states that would:

    • Specify the educational requirements to sit for the Uniform CPA Examination
    • Define the requirements for an additional CPA licensure pathway of a baccalaureate degree conferred by a college or university acceptable to a board, the total educational program to include an accounting concentration (as determined by board rule), at least two-years of experience also defined by board rule and passage of the CPA Exam
    • Move the basis of mobility from a state-based substantial equivalency model to one based on how an individual was licensed and provide safe harbor language for CPAs licensed under previously approved pathways

    With approval from the respective board of directors, the 9th Edition of the UAA went into effect on May 13, 2025. The full release of the entire 9th Edition of the UAA is scheduled for early this summer.