
AICPA and the National Association of State Boards of Accountancy (NASBA) have opened a 60-day public comment period on proposed revisions to the Uniform Accountancy Act (UAA), aimed at expanding pathways to CPA licensure.
Interested stakeholders have until May 3 to submit comments on the 2025 exposure draft containing the proposed UAA changes, which aim to address talent shortages and increase accessibility to the profession.
The proposed updates introduce a third pathway for aspiring CPAs, allowing candidates to earn a bachelor’s degree with an accounting concentration, complete two years of professional experience, and pass the CPA Exam. This alternative provides greater flexibility while maintaining the professions rigorous standards.
Additionally, the changes propose shifting to an “individual-based” mobility model, enabling CPAs to practice across state lines with a single license. The proposal also includes safe harbor language to ensure those who meet existing licensure requirements retain their practice privileges.
These revisions reflect feedback gathered during a late 2024 exposure draft and align with efforts by state CPA societies and boards to modernize licensure requirements. While this proposal introduces a new pathway, the two existing routes—one requiring a post-baccalaureate degree and the other requiring 150 credit hours—will remain in place.
Feedback can be submitted via this online form, and all responses will be published after the 60-day period.