New York and Nashville, Tenn.-based associations the AICPA and NASBA have approved expansion of accountancy’s 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
“By aligning our model legislative framework with the laws recently adopted in certain states, we’re encouraging removal of outdated barriers and reaffirming our commitment to a truly mobile CPA profession,” said Susan Coffey, AICPA’s CEO of public accounting. “Businesses today demand seamless practice across state lines, and this action provides legislators and regulators with a model under which CPAs can meet that need without disruption. This is how we protect the public while keeping the profession strong, relevant and ready for what’s next.”
The additional path will be included in the amended Uniform Accountancy Act (UAA) to be released early this summer. The UAA, jointly published by AICPA and NASBA, 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.
“NASBA and Boards of Accountancy remain committed to maintaining public protection while implementing these changes to the UAA,” said NASBA president and CEO Daniel J. Dustin. “We will continue to work closely with state boards as the new pathway and changes to CPA mobility are implemented.”
View the full announcement here.
