The AICPA State Regulatory and Legislative Affairs Team supports sound state-level policymaking that promotes the profession while protecting the public interest. The team monitors regulatory and legislative activities and trends, facilitates discussions and information sharing, and serves as an information and research clearinghouse and resource provider.

    The Uniform Accountancy Act (UAA) is a model bill to regulate the practice of public accountancy.

    The UAA Model Rules promote uniformity in the regulation of public accounting and are used to implement the UAA.

    This free online tool helps CPAs and accounting firms understand the implications of CPA Mobility.


    Man in boat gazing across the water. Issue Brief on State Marijuana Laws and the CPA Profession
    In November 2012, Colorado and Washington state voters approved ballot initiatives that legalized the recreational use of marijuana in each of those states. The AICPA, with input from the Colorado (COCPA) and Washington (WSCPA) state CPA societies, has drafted an issue brief that gives an overview of U.S. recreational and medicinal marijuana laws, the current legislative/regulatory environment, and information for CPAs considering providing services to businesses that operate in these industries (including a list of questions for CPAs to ask themselves before considering this line of work).
    New GASB Pension Standards
    On June 25, 2012, the Governmental Accounting Standards Board (GASB) approved two new standards (one for governmental pension plans and one for governmental employers) that would require state and local governments, for the first time, to report significant pension-related liabilities on their balancesheets. The AICPA has developed an information page for state societies and state-level lawmakers on the new pension standards.
    CPAs in State Legislatures Map
    Did you know there are over 65 CPAs currently serving in state legislatures across the country with 4 in leadership positions? There is 1 governor from Michigan and 1 Lieutenant Governor from Ohio who are both CPAs. There are also 12 CPAs who serve as State Auditor, Comptroller, or Controller. Click on the article title to see how many CPAs are serving in your state.

    The state and territory resource and contact information area includes over 1,000 links in accountancy, government, study, and taxes.


    New GASB Pension Standards for State and Local Governments

    This video highlights two new GASB pension standards and how their implementation improves transparency around the effect of public pension benefits on the finances of state and local governments.

    More on AICPA TV

    Patent Trolling Emerging as a State Legislative Issue

    A new effort is underway in state legislatures across the country to curtail the efforts of “patent assertion entities” (PAEs), commonly referred to as “patent trolls.” PAEs are companies that use patents for the express purpose of filing patent infringement lawsuits against individuals or businesses to obtain licensing fees or a legal settlement rather than actually supporting or developing any products.  Learn more in The CPA Advocate
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