AICPA, NASBA recognize Ohio’s leadership as they propose additional path to CPA licensure, individual mobility

The AICPA and the National Association of State Boards of Accountancy (NASBA) are proposing changes to the Uniform Accountancy Act (UAA) that would help pave the way for states to uniformly adopt an additional pathway for CPA licensure in conjunction with a shift to a different form of practice mobility. 

Several states, in response to talent pipeline challenges, are considering legislation to increase flexibility for CPA candidates.  

Ohio was recognized as being the first to adopt legislation that includes licensure pathway and mobility changes. OSCPA President and CEO Laura A. Hay, CPA, CAE, thanked the OSCPA Board members, professional leaders and government relations staff instrumental in making the changes happen. “Ohio had the courage to be the tip of the wedge,” she said. 

Axios Columbus published a feature article on the nationwide shortage of accounting talent and noted, "Ohio has started a national trend as the first state to make it easier to become a certified public accountant."

The changes to model legislative language that NASBA and the AICPA have asked their joint UAA committee to draft aim to maintain the integrity of the CPA license while allowing individuals to earn their license by obtaining a bachelor's degree (with requisite accounting and business courses); completing two years of professional experience; and passing the CPA Exam. 

The proposal would open a third educational path alongside the existing pathways of a master's degree plus one year of experience or a bachelor's degree plus 30 additional credits and one year of experience. 

The proposed UAA language will be open for public comment for 60 days once published. The UAA, jointly managed by the AICPA and NASBA, provides state legislatures and boards of accountancy with a national model that can be adopted as is or adapted to meet the needs of each jurisdiction. 

The additional pathway would be paired with other changes to the UAA to protect the ability of CPAs to use their licenses in states other than their own, specifically a shift to individual-based practice privilege.