The AICPA on March 4, 2025, said that its proposal to offer an additional path to obtain a CPA license is now open for comment. The proposal, if finalized, would also shift to an individual-based mobility model, allowing CPAs to practice in other states with just one license.
The exposure draft follows a mid-February announcement that the AICPA and National Association of State Boards of Accountancy (NASBA) are jointly proposing a legislative language that would provide more flexibility to aspiring and practicing CPAs.
Comments on the proposal are due May 3, 2025, and can be submitted through this online form.
Changes to Uniform Accountancy Act
To make the changes, the profession’s model law—the Uniform Accountancy Act (UAA)—would be revised. The UAA provides state legislatures and boards of accountancy with a national model that can be adopted in full or in part to meet the licensure needs of each jurisdiction.
In particular, the UAA changes would keep the first two existing pathways to obtain a CPA and add a third option as follows, for a total of three pathways:
- 1. A graduate degree in accounting, one year of experience, and passing the CPA Exam.
- 2. A bachelor’s degree in accounting, plus an additional 30 semester credits, one year of experience, and passing the CPA Exam.
- 3. A bachelor’s degree in accounting, two years of experience, and passing the CPA Exam.
Relevant experience “shall include providing any type of service or advice representing the skills needed at the time of initial licensure to serve the public and involves the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, all of which was verified by a licensee, meeting requirements defined by Board rule,” according to the proposed language. “This experience would be acceptable if it was gained through employment in government, industry, academia, or public practice.”
As for individual mobility, the UAA language would be changed to allow an individual “whose principal place of business is not in this state and who holds a valid license in good standing as a Certified Public Accountant from any state shall have all the practice privileges of licensees of this state without the need to obtain a license.” The individual must show proof of having passed the CPA exam and relevant educational and professional experience requirements.
The proposal would also add a safe harbor language to make sure that CPAs who meet existing licensure requirements can maintain practice privileges.
In the exposure draft’s introduction, the AICPA and the NASBA said the proposed model language reflects feedback they have gotten from its initial proposed changes published in September 2024.
In total, 194 comment letters were submitted. Of those, 124 comments were from individuals, such as educators, students or candidates, and others. Seven CPA firms, 39 state CPA societies, and 24 from state boards of accountancy, sent comment letters.
Two key themes emerged from the comment letters: a strong desire for additional pathway to obtain a CPA license and broad support for the adoption of individual mobility.
This article originally appeared in the March 5, 2025, edition of Accounting & Compliance Alert, available on Checkpoint.
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