UAA Model Rule changes proposed in support of CPA Evolution

By Ken Tysiac

The National Association of State Boards of Accountancy (NASBA) issued an exposure draft Tuesday that is proposing changes to the Uniform Accountancy Act (UAA) Model Rules in support of the CPA Evolution initiative.

NASBA and the AICPA have undertaken the CPA Evolution initiative to ensure that the CPA credential will continue to reflect the rapidly changing skills and competencies that CPAs need today and will need in the future. CPA Evolution, which the AICPA governing Council voted to support last week, would require each CPA candidate to demonstrate core skills in accounting, auditing, tax, and technology, plus more in-depth knowledge in one of the following three areas:

  • Tax compliance and planning.
  • Business reporting and analysis.
  • Information systems and controls.

NASBA’s board of directors is expected to consider a motion to support CPA Evolution this summer.

The proposed UAA changes are designed to update the UAA Model Rules related to educational requirements to create more consistency and flexibility. NASBA’s UAA Committee is proposing UAA Model Rule changes that will:

  • Recognize the large role technology plays in the CPA profession today.
  • Help students in their pursuit of 150 credit hours by expanding the number of credit hours that can be earned through internships.
  • Clarify the role that accreditation plays when a state board of accountancy is reviewing a candidate’s transcript.
  • Align the UAA Model Rules with what many state boards of accountancy already require.

The UAA Model Rules are evergreen model regulations that can be used as a template for states’ regulation of the accounting profession. State regulators may choose to follow the UAA model to enhance consistency across jurisdictions in the interest of promoting public protection, facilitating consumer choice, and supporting the efficient operation of the capital markets.

The AICPA board of directors has unanimously endorsed the proposed changes to the UAA.

“CPA Evolution will transform the CPA licensure model and produce CPA candidates who have the deep knowledge needed by organizations, firms, and the public today and in the future,” Skip Braziel, AICPA vice president–State Regulatory & Legislative Affairs, said in a statement. “The proposed changes to the UAA are necessary and will help create educational requirements for the CPA license that align with the goals and purpose of the CPA Evolution initiative.”

Comments on the UAA ED will be accepted through Aug. 31 and can be emailed to

Ken Tysiac ( is the JofA’s editorial director.

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