NASBA National Association of State Boards of Accountancy

NASBA and AICPA Publish Ninth Edition of the Uniform Accountancy Act (UAA)

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The National Association of State Boards of Accountancy (NASBA) and the American Institute of CPAs (AICPA) are pleased to announce the publication of the Ninth Edition of the Uniform Accountancy Act (UAA). The UAA, jointly published by NASBA and AICPA, provides state legislatures and Boards of Accountancy with a national model that can be adopted in whole or in part to meet the needs of each individual jurisdiction.

The latest edition includes expansion of accountancy model legislation to include an additional path to CPA licensure. The optional path maintains public protection while providing added flexibility and options for CPA candidates.

The changes add a pathway to CPA licensure requiring a baccalaureate degree, including an accounting concentration, plus two (2) years of experience, and passage of the Uniform CPA Examination. Other revisions include:

  • A shift from state-based mobility to an individual-based practice privilege that maintains a CPA’s ability to practice across state lines with just one license.
  • The addition of safe harbor language that allows CPAs who were licensed under differing education, experience, and Exam requirements as of Dec. 31, 2024, to continue to have practice privileges under mobility.

The new pathway incorporates a broader role for experience to be determined at the jurisdiction level. Individual states will need to formally enact legislation and/or adopt rules and regulations, depending on the jurisdiction, before candidates can pursue this path.

The new pathway would be added to the existing pathways:

  • Post-baccalaureate degree with an accounting concentration + 1 year of experience + passage of the CPA Exam
  • Baccalaureate degree with an accounting concentration + 30 credits + 1 year of experience + passage of the CPA Exam

The updated edition of the UAA maintains that oversight and disciplinary authority over licensees continues with a State Board of Accountancy.

NASBA and AICPA are continuing to explore opportunities for how to assist CPAs with navigating practice mobility as states enact legislation. The Ninth Edition of the UAA can be found here.