The AICPA and NASBA are seeking comment over the next 60 days on proposed changes to the profession’s model law that would enable an additional path to CPA licensure.
The Uniform Accountancy Act (UAA) changes would:
- Enable states to adopt a third licensure pathway that requires earning a baccalaureate degree with an accounting concentration, completing two years of professional experience as defined by Board rule, and passing the Uniform CPA Examination (CPA Exam)
- Shift to an “individual-based” mobility model, which allows CPAs to practice in other states with just one license
- Add safe harbor language to ensure CPAs who meet existing licensure requirements preserve practice privileges
These updates reflect feedback gathered during a late 2024 exposure draft period and forward-looking solutions being advanced by state CPA societies and boards of accountancy to increase flexibility for licensure candidates while maintaining the integrity of the CPA license.
Comments on the proposed changes are due May 3, 2025, and can be submitted through this form. All comments will be published following the 60-day exposure period.
The UAA provides state legislatures and boards of accountancy with a national model that can be adopted in full or in part to meet the licensure needs of each jurisdiction.
The proposal would maintain the existing two pathways to CPA licensure:
- Earning a post baccalaureate degree with an accounting concentration, completing one year of professional experience as defined by Board rule, and passing the CPA Exam
- Earning a baccalaureate degree with an accounting concentration, plus an additional 30 semester credit hours, completing one year of professional experience as defined by Board rule, and passing the CPA Exam
Experience in all three pathways would be defined by state board rule and represent skills needed to serve the public at initial licensure.
