The UAA is a model law jointly developed by AICPA and NASBA that provides a common framework for CPA licensure and regulation.
Uniform Accountancy Act (UAA)
A shared framework for CPA licensure, mobility, firm practice, and public protection.
The Uniform Accountancy Act (UAA), jointly developed by the AICPA and NASBA, provides a model framework for CPA licensure and regulation across U.S. jurisdictions. While each state determines whether and how to adopt its provisions, greater alignment helps create consistency, supports mobility, and reduces unnecessary complexity for CPAs, CPA firms, regulators, and the public.
Explore the videos, resources, and state adoption information below to better understand why the UAA matters.
The Uniform Accountancy Act (UAA), jointly developed by the AICPA and NASBA, provides a model framework for CPA licensure and regulation across U.S. jurisdictions. While each state determines whether and how to adopt its provisions, greater alignment helps create consistency, supports mobility, and reduces unnecessary complexity for CPAs, CPA firms, regulators, and the public.
Explore the videos, resources, and state adoption information below to better understand why the UAA matters.
What is the Uniform Accountancy Act?
The UAA establishes a common framework for:
CPA licensure
CPA mobility
CPA firm regulation
Public protection
Consistent regulatory standards
Although the UAA serves as the national model, adoption varies by jurisdiction, creating differences that affect CPAs and firms operating across state lines. This page explains those differences and highlights the momentum toward greater consistency.
What is the Uniform Accountancy Act?
The UAA establishes a common framework for:
CPA licensure
CPA mobility
CPA firm regulation
Public protection
Consistent regulatory standards
Although the UAA serves as the national model, adoption varies by jurisdiction, creating differences that affect CPAs and firms operating across state lines. This page explains those differences and highlights the momentum toward greater consistency.
Why the UAA Matters
Understanding Mobility
Individual Mobility
One home-state license
Practice privileges across jurisdictions
No additional application (where applicable)
No additional fees (where applicable)
CPA Firm Mobility
Reduced administrative burden
Easier multi-state practice
Greater operational efficiency
Adoption varies by state
Greater Flexibility
Watch a short video
FAQs
What is the Uniform Accountancy Act?
Are jurisdictions required to adopt the UAA?
No. Each jurisdiction decides whether and how to adopt the UAA.
Does every state follow the UAA?
No. Adoption varies across jurisdictions.
What is CPA mobility?
Mobility allows qualified CPAs to practice across state lines without obtaining a separate license in every jurisdiction, subject to applicable laws.
What is CPA firm mobility?
Firm mobility allows qualifying CPA firms to provide services across jurisdictions with fewer licensing requirements where adopted.
What are attest services?
Attest services include audits, reviews, and compilations performed by licensed CPAs to provide assurance on financial information.
Why is consistent adoption important?
Greater consistency:
Reduces complexity
Supports interstate practice
Improves regulatory efficiency
Strengthens public trust
How do I know whether my state has adopted the UAA?
Use the interactive state adoption map or visit your state board of accountancy.
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