Ninth Edition of the Uniform Accountancy Act Released

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NASBA and the AICPA have released the Ninth Edition of the Uniform Accountancy Act (UAA). Published jointly, the UAA serves as a national model for state legislatures and Boards of Accountancy, offering provisions that can be adopted in whole or in part to fit each jurisdiction’s needs.

New CPA Licensure Pathway

The Ninth Edition introduces an additional, optional pathway to CPA licensure that preserves public protection while offering candidates greater flexibility. Under this pathway, candidates must have:

A baccalaureate degree with an accounting concentration

Two years of qualifying experience

Successful completion of the Uniform CPA Examination

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

Other Key Revisions include a shift from state-based mobility to an individual-based practice privilege, enabling CPAs to work across state lines with one license, and the addition of safe harbor provisions allowing CPAs licensed under differing education, experience and Exam requirements (as of Dec. 31, 2024) to retain practice privileges under mobility.

Existing CPA Licensure Pathways Remain

Under the Ninth Edition, 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

Oversight and disciplinary authority over licensees will continue to reside with the State Boards of Accountancy. To aid regulators, educators, CPA candidates, and other interested parties in tracking related legislative developments as they occur, NASBA has created a webpage, which tracks jurisdictions that have signed new licensure pathways into law. To view the latest developments, visit nasba.org.

NASBA and the AICPA will continue working together to support CPAs and jurisdictions as mobility-related legislation is enacted.

The full Ninth Edition of the UAA is available here.