The American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) are requesting feedback over the next 60 days on proposed changes to the model law that would provide an additional pathway to CPA licensure.
This proposed amendment to the Uniform Accountancy Act (UAA) aims to introduce a third route for CPA candidates.
This includes earning a baccalaureate degree with an accounting concentration, completing two years of professional experience, and passing the Uniform CPA Examination.
The proposal is designed to facilitate an “individual-based” mobility model, permitting CPAs to practice across states with a single licence.
It also includes safe harbour provisions to protect the practice rights of CPAs who meet current licensure requirements.
The proposed changes are a response to feedback from a 2024 exposure draft and are part of efforts by state CPA societies and boards of accountancy to enhance flexibility for licensure candidates while upholding the CPA licence’s integrity.
Comments on the proposed changes are required to be submitted by 3 May 2025.
The feedback form is available for stakeholders to express their views, and all comments will be published after the 60-day exposure period.
The UAA serves as a national template for state legislatures and accountancy boards, offering a framework that can be wholly or partially adopted to address the unique licensure requirements of each jurisdiction.
The current licensure pathways will remain in place alongside the new proposal.
Earlier in March 2025, the AICPA called for the suspension and removal of new Internal Revenue Service regulations, which they consider burdensome, as they pertain to routine partnership transactions and establish a low threshold for reporting.
