NASBA National Association of State Boards of Accountancy

New CPA Licensure Pathways and CPA Mobility

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Author: Noëlle Liger-Burton, Manager, ALL and CPAMobility
Posted: Dec. 23, 2025

In 2025, NASBA and the AICPA significantly updated the Uniform Accountancy Act (UAA) to add a third pathway to licensure and make corollary updates to state-to-state mobility to work in tandem with the pathway addition.

Key Changes in Licensure Pathways

There are now three recognized model pathways to becoming a CPA:

  • Graduate Degree Pathway: Graduate degree in accounting + one (1) year of professional experience + passing the CPA Exam.
  • Traditional 150-Hour Pathway: Bachelor’s degree in accounting + 30 additional semester credits (total 150 semester hours) + one (1) year of experience + passing the CPA Exam.
  • New 120-Hour Pathway: Bachelor’s degree in accounting (120 semester hours) + two (2) years of professional experience + passing the CPA Exam.

Key Changes in CPA Mobility

The updated model law shifts the concept of “mobility”—the ability to practice across state lines without a separate license—from a state-based system to an individual-based system.

  • Individual-Based Practice Privilege: A CPA’s mobility is now determined by their individual qualifications (education, exam and experience) rather than whether their home state has “substantial equivalency” with the target state.

State-by-State Adoption

While the UAA provides a national model, individual jurisdictions must formally enact legislation to adopt the new models and pursue formal rule changes. Implementation dates vary. Below are resources to assist in identifying jurisdictions’ effective dates and current rules:

  • NASBA’s “New Licensure Pathways” webpage displays a list of jurisdictions that have already signed new licensure pathways into law including the effective date and summary information for each new licensure pathway.
  • CPAMobility.org helps CPAs understand practice privilege rules in each jurisdiction with a detailed summary and verify if a jurisdiction has adopted mobility. 

As jurisdictions continue to adopt these new models and rule changes, CPAs, CPA candidates, educators, and firms should stay informed to understand how the modernized licensure pathways and enhanced mobility framework may impact education requirements, career planning, and practice rights across the profession.