OSCPA staff report
After receiving over 850 public comment letters from around the country – including over 300 from concerned Ohioans - NASBA announced its Uniform Accountancy Act model rule on how long candidates should have to pass all four parts of the CPA Exam will expand from the originally recommended 24 months to 30 months. Currently, all state licensing boards allow just 18 months.
OSCPA shared its own concerns with the
NASBA UAA Committee earlier in
of Ohio current and future CPAs said: it is a
disservice to the future of
the profession to force CPA candidates to try to pass all four parts of the CPA
Exam in a short timeframe in view of growing professional
and personal responsibilities, and urging the elimination of this
recommended NASBA adopt a testing window of at least
The length of the testing window has no
impact on the ability of licensed CPAs to take advantage of interstate mobility
as it does not impact substantial equivalency from state to state.
view of that reality, OSCPA will continue to pursue an Ohio rule change
with the Accountancy Board of Ohio urging that
Ohio candidates to have a
rolling testing window
least 36 months. The
“pencil and paper” based version of the Exam that hundreds of thousands of
current CPAs licensed under allowed for 36 months.
NASBA’s model language also included
descriptive language to provide greater clarity for when Boards of Accountancy
may extend conditional credit. The UAA Model Rules have no immediate effect on
state board rules as each state must adopt its own law
and rule changes.
Stay tuned to OSCPA news sources for updates on this important CPA pipeline issue.