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AICPA & NASBA Announce Proposed Updates to UAA

March 04, 2025

The AICPA and NASBA are proposing updates to the Uniform Accountancy Act (UAA) that would create a new, alternative pathway to CPA licensure while also adjusting practice mobility requirements. The UAA serves as a national model for state legislatures and boards of accountancy, offering guidance on CPA licensure standards. 

Proposed Pathways

Under the proposed changes, individuals could earn a CPA license under an additional pathway by:

  • Earning a bachelor’s degree (with required accounting and business courses),
  • Completing two years of professional experience

This additional pathway would exist alongside other existing options under UAA:

  1. Earning a master’s degree plus one year of experience
  2. Completing 150 credit hours (bachelor’s + 30 additional credits) plus one year of experience

All pathways would still require individuals to pass the CPA Exam. 

These proposed updates aim to maintain the integrity of the CPA license while addressing evolving workforce and education trends. These changes also expand the options for consideration for future CPA licensure changes in Oklahoma. 

Mobility and Safe Harbor 

Additionally, the changes include a shift to an individual-based practice privilege model, which would help protect CPAs' ability to work across state lines.

Changes also include safe harbor provisions to ensure CPAs who meet current licensure requirements maintain their practice privileges

Open for Comment

The exposure draft has been released and can be viewed online now. 

Comments on the proposed updates are due by May 3, 2025. We encourage OSCPA members to submit feedback using this form. 

Your voice matters in shaping the future of our profession. We appreciate your engagement in this process and look forward to hearing your thoughts.