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Alternative Pathways to Licensure Proposed Nationally

March 04, 2025

By Michael Nelson

On Tuesday, March 4, the AICPA and NASBA proposed updates to the Uniform Accountancy Act (UAA) that would allow for an alternative pathway to licensure and enhanced mobility. 

The UAA is a model document written jointly by the AICPA and NASBA. In response to many states moving forward with rules and legislation that changed initial licensure requirements and mobility, the proposed changes in the UAA would provide a framework for states to adopt moving forward. 

The proposal establishes three licensure pathways.  

  • A post-baccalaureate degree with an accounting concentration, one year of experience and the passage of the CPA exam.   
  • A baccalaureate degree with an accounting concentration supplemented by an additional 30 semester hours, one year of experience, and the CPA exam. 
  • A baccalaureate degree with an accounting concentration, two years of experience, and the CPA exam. 

The proposal also adjusts the mobility model that CPAs can use to practice in states outside of their licensing state. The new model removes the substantial equivalency of state licensing laws and moves to an individual based model where mobility is granted to a licensed CPA based on their licensing in a state through a pathway as described above. There is also safe harbor language for current licensees who have the same mobility privileges. 

This UAA proposal is open for public comment through May 3 and comments can be submitted here.  

“These are the important issues we have been working toward in Washington state. With this proposal by the UAA and the anticipated adoption of this language at the end of the comment period, I am hopeful that all states can align on these important issues and move the profession forward,” said Kimberly Scott, President & CEO of the WSCPA. 

In our state, the Washington State Board of Accountancy (WBOA) is in the rulemaking process to adopt individual-based mobility. The rule will be considered for adoption at the meeting of the WBOA on April 25. The WBOA has also created a workgroup to draft language around initial licensing. That work is ongoing but discussions have included the three pathways put forth in the UAA proposal. Kimberly Scott; Mike Nelson, WSCPA Manager of Government Affairs; and Tom Neill, CPA, AICPA UAA Committee, serve on this task force, along with WBOA members and licensees. 

Mike Nelson is WSCPA Manager of Government Affairs. You can contact Mike via email.