Proposal for Alternative Pathway to CPA Licensure: WSCPA Responds with Concerns 

In September, the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) released a proposed alternative pathway to the 150-hour requirement for CPA licensure, the CPA Competency-Based (CBE) Pathway. To facilitate the adoption of this pathway, they also proposed changes to the profession’s model law, the Uniform Accountancy Act (UAA).  

Although the WSCPA has advocated for and supports efforts to address barriers to entry and create alternative pathways to CPA licensure, the WSCPA does not support the CBE Pathway nor the proposed changes to the UAA.

The WSCPA submitted a comment letter, dated December 5, 2024, to the AICPA and NASBA outlining a number of concerns with these proposals.  

• Read the WSCPA’s comment letter  
• Proposed “CPA Competency-Based Experience (CBE) Pathway” - Download Proposal | Read Synopsis 
• Proposed Uniform Accountancy Act changes - Download Proposal | Read Synopsis 

For alternative pathway developments and other advocacy updates, plan to attend the Member Exclusive: WSCPA Year-End Update WEBINAR, December 11, 2024, 12-1 PM.