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AICPA, NASBA Propose UAA Changes Amid Various States Exploring New Pathways to CPA Licensure

The AICPA and NASBA are advancing proposed changes to the Uniform Accountancy Act (UAA), introducing another alternative path to CPA licensure that allows candidates to qualify with a bachelor’s degree plus two years of experience.

This proposal aims to address workforce shortages while maintaining professional integrity and public protection. The associations are soliciting feedback on the proposed UAA language with a comment period lasting 60 days.

The organizations asked the joint UAA committee to draft proposed model law language in a couple of key areas:

• A bachelor’s degree plus two years of experience pathway to licensure that incorporates a broad role for experience, to be determined at the state level.

• Individual-Based Practice Privilege that incorporates a CPA’s ability to practice across state lines.

This measure aligns with broader efforts to create a consistent national framework that allows CPAs to practice seamlessly in multiple jurisdictions. "As they embark on this new phase, the AICPA and NASBA will also work to redefine UAA processes for greater inclusivity and transparency. In addition, AICPA and NASBA will devote resources to assisting CPAs with navigating practice mobility as states enact legislation," the release said.

This  proposal happens as different states seek alternative pathways to CPA licensure through legislative changes, with Ohio recently adopting and Illinois considering pathways that includes a requirement of 120 credit hours of college or university education. These states are among several reconsidering the 150-hour requirement to make the CPA profession more accessible. 

According to AICPA and NASBA, the proposal would maintain these existing two pathways:
•  Master’s + 1 year of experience

•  Bachelor’s + 30 credits + 1 year of experience

The UAA, which is jointly published by AICPA and NASBA, offers state legislatures and Boards of Accountancy a national model that can be adopted as is or adapted to meet the needs of each individual jurisdiction. 

According to a release from both associations, comment letters that were recently submitted on two recent AICPA and NASBA exposure drafts, as well as early 2025 state legislative activity signal an increasing preference for an individual practice privilege and a bachelor’s degree plus two years of experience path. Feedback also supported a more comprehensive study of competencies as they relate to the experience requirement.

“The accounting profession has seen a remarkable convergence in recent weeks of stakeholders around flexibility that creates greater access for those who are interested in pursuing a career in accounting,” said Susan Coffey, CPA, CGMA, CEO, Public Accounting, for the Association of International Certified Professional Accountants. “A bachelor’s plus two (2) years of experience path, in which states define the needed skills and competencies, is responsive to the market and

protects the public.” 

AICPA and NASBA in September solicited comments on a proposed initiative aimed at helping CPA candidates meet initial licensure requirements by exhibiting their competency in specific professional and technical areas. Additionally,

UAA model legislative amendments were also issued for discussion.

Stakeholder feedback from these exposure drafts emphasized support for alternative pathways, though concerns remain about competency evaluation and CPA mobility. The AICPA and NASBA have tabled the competency-based pathway for now but plan to conduct further research into how competencies shape the profession.