NASBA proposes changes in CPA requirements

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The National Association of State Boards of Accountancy has proposed a set of revisions to the Uniform Accountancy Act Model Rules for CPAs, including the addition of more course content on data analytics and digital acumen, and the ability to take courses outside a school of business.

Other proposals involve recognition of accrediting organizations by state boards of accountancy, and new requirements for internships and independent study.

The revisions were developed by the AICPA/NASBA CPA Evolution Initiative and were reviewed by NASBA’s Uniform Accountancy Act Committee as well as recommended to the NASBA Board of Directors for exposure for public comment. The NASBA Board approved the proposed rules for exposure during its April 24, 2020 meeting. Last week, the AICPA Council also approved the CPA Evolution initiative, which also involves adding more technology skills to CPA courses and exams (see our story).

The proposals have been aligned to encourage more uniformity among the 55 U.S. jurisdictions under NASBA’s purview.

“This is an important milestone in our CPA Evolution journey,” said NASBA chair Laurie Tish in a statement Tuesday. “Not only will these proposed revisions give us the platform we need to achieve the goals we outlined in the CPA Evolution Initiative, but they will result in more relevant and uniform education requirements.”

The UAA Model Rules function as the baseline standard for use by boards of accountancy in accordance with state rules and laws. They were last updated in 2018 with the release of the UAA-Eighth Edition. NASBA’s UAA Committee is looking for comments on the proposed revisions, particularly from boards of accountancy, academia, accounting bodies and members of the accounting profession. It is asking for feedback to be submitted by Aug 31, 2020. Comments should be emailed to

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