Updating the rules that shape our profession: UAA 101

By ISCPA CEO Carrie Steffen

One of the topics of discussion at the AICPA Fall Meeting of Council was the ongoing work of a taskforce charged with reviewing and modernizing the Uniform Accountancy Act. The rules governing CPA licensure influence who enters our profession, how we serve clients across state lines, and what the CPA designation represents. That is why ISCPA members should pay attention as the AICPA and the National Association of State Boards of Accountancy (NASBA) work together to update the UAA.

The UAA is a model law that provides a common framework for regulating CPAs and CPA firms. It helps guide state legislatures and boards of accountancy on licensure, practice privileges, professional oversight, and public protection. It is not federal law, and revisions do not automatically change Iowa’s requirements. Each jurisdiction decides whether and how to adopt its provisions.

That shared framework matters because business crosses state borders. Greater consistency helps qualified CPAs serve clients efficiently while maintaining accountability. For Iowa practitioners, differing state requirements can mean additional compliance work and uncertainty when serving clients elsewhere. For employers and the public, consistent standards support confidence in the CPA credential.

What is being updated?

The ninth edition, released in 2025, addressed two significant issues: access to licensure and interstate mobility. It added a model pathway combining a bachelor’s degree with an accounting concentration, two years of qualifying experience, and passage of the CPA Exam in response to state-level activity, including in Iowa, to adopt a third licensure pathway. It also shifted toward mobility based on an individual’s licensing qualifications and included protections for CPAs licensed under previously approved pathways, which was already in place in Iowa. These changes provide a framework for states to modernize entry requirements while preserving practice privileges.

The next phase reaches beyond entry into the profession. AICPA identifies three subjects under consideration for the tenth edition, anticipated in 2027: the definition of attest services, use of the CPA title across employment settings, and recognition of employee stock ownership plans as CPA firm owners. These discussions address evolving services, career paths, and ownership structures in CPA firms. For members working in corporate finance, government or non-profit entities, clearer rules governing use of the CPA title could be especially relevant.

Separately, a joint AICPA/NASBA task force is examining whether continuing professional education remains relevant and effective in supporting competence and public protection. Its research seeks perspectives across CPA roles, practice settings, and career stages—an acknowledgment that professional learning must serve a diverse profession.

When can members comment?

NASBA’s published planning timeline targeted the fourth quarter of 2026 for draft CPE model language, board approval to expose proposals, and public comment, followed by implementation work associated with the tenth edition in 2027. That is a planning target, rather than a confirmed opening date or deadline for all UAA revisions.

For ISCPA members, the opportunity is to help shape workable standards before proposals become state legislation or rules. Consider where current requirements create confusion, where consistency would help your organization, and what protections sustain public trust. Share those examples with ISCPA and participate when proposals are released. Iowa’s experience belongs in the national conversation.