Uniform Accountancy Act (UAA)

The UAA is a guiding document designed as an “evergreen” comprehensive piece of legislation that could be adopted in place of existing state laws. Because there is an accountancy law in effect in every jurisdiction, however, the UAA is also designed to the extent possible with severable provisions, so that parts of the UAA can be added to existing laws instead of replacing such laws entirely.

Jointly owned by the American Institute of CPAs (AICPA) and National Association of State Boards of Accountancy (NASBA), the model law is periodically updated to ensure regulation keeps pace with an evolving profession and marketplace.

Mobility allows licensed CPAs to practice across state lines without obtaining a separate license in every jurisdiction, subject to applicable laws.

In a changing environment, uniform standards that protect the public interest, promote high professional standards, and enable interstate practice privileges are increasingly important. Inconsistent state rules and requirements create additional liability and compliance risks for individual CPAs and CPA firms.

Updated in July 2025, the ninth edition updated licensing and practice privileges.

Adds a third, additional licensure pathway (earn a bachelor’s degree, complete two years of professional experience and pass the CPA Examination) for CPA candidates.

Moves to an individual-based mobility model, which allows CPAs to practice in other states with just one license.

Adds safe harbor language to ensure CPAs who meet existing licensure requirements preserve practice privileges.

The Joint UAA Committee is currently considering the three concepts below for inclusion in the tenth edition, which is anticipated to be released in 2027. Please check back for updates.

Attest Services
The definition of attest is uniquely important in the UAA because it constitutes the specific services in the model law that are restricted to CPAs. This approach is also reflected within state accountancy statutes. With the increase of international auditing standards in the marketplace, the Joint Committee is undertaking a review of the definition to ensure current language is sufficient.

Use of the CPA Title
The ability of a CPA to use the CPA title and hold out to the public as a CPA is essential to the vitality of the profession. CPAs may be unaware that states approach this concept differently, thus creating confusion for licensees. Moreover, CPAs in business and industry may drop their CPA license because of this confusion. This is a complex issue that impacts a broader swath of concepts contained in the UAA, including the practice of public accountancy and principal place of business. The Joint Committee is determining if current UAA language ensures a CPA can use their title regardless of the industry in which they are employed.

ESOPs
Several states have amended their statutes to recognize employee stock ownership plans (ESOPs) as owners of CPA firms. As a result of this adoption, the Joint Committee is currently examining the issue and will make recommendations to the full joint committee for consideration.

No. Each jurisdiction decides whether and how to adopt the UAA.

No. Adoption varies across jurisdictions.

Firm mobility allows qualifying CPA firms to provide services across jurisdictions with fewer licensing requirements where adopted.

Attest services include audits, reviews, and compilations performed by licensed CPAs to provide assurance on financial information.