In the previous MSCPA Newsletter issue, we discussed current activity regarding an alternate pathway to licensure.  In a turn of events on March 3, the American Institute of CPAs (AICPA) and National Association of State Boards of Accountancy (NASBA) proposed new changes to the profession’s model law. The Uniform Accountancy Act (UAA) provides state legislatures and boards of accountancy with a national model that can be adopted in full or partially adapted to meet the needs of each jurisdiction.

The proposed UAA changes would:

• Enable states to adopt a third licensure pathway (earn a bachelor’s degree, complete two years of professional experience, and pass the CPA Examination)

• 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 the 2024 exposure draft period, as well as forward-looking solutions led by state CPA societies and licensing boards.

Comments are due May 3, 2025, and can be submitted through this form. Members are encouraged to participate. QR code

Download the 2025 UAA Exposure Draft here or visit the MSCPA website homepage. 

                                                                           AICPA contributed to this article.