The AICPA State Regulation and Legislation 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 AICPA encourages support of immunity and indemnification legislation to protect professional board members from personal liability lawsuits.

Firm mobility allows CPA firms to provide attest services across state lines without having to register in each state in which they offer those services.

The AICPA and NASBA have announced the release of three Exposure Drafts related to the Uniform Accountancy Act (UAA) and the UAA Model Rules.


Man in boat gazing across the water. State CPA Resources and Contact Information Area
The state and territory resource and contact information area includes over 1,000 links in accountancy, government, study, and taxes.
AICPA report highlights 2017 state legislative priorities
The paper "2017 Recommendations Regarding State Accounting Policy" offers a comprehensive overview of major legislative issues, along with resources to support advocacy on those topics.
Comprehensive Definition of Attest
Forty-one states have adopted the comprehensive definition of attest. The definition includes all examination, review, and AUP engagements performed under the AICPA’s Statement on Standards for Attestation Engagements (SSAEs).

Updated Marijuana Issue Brief 

The AICPA State Regulation and Legislation Team has partnered with the Colorado Society of CPAs and the Washington Society of CPAs to release an updated version of our 2012 white paper, “An Issue Brief on State Marijuana Laws and the CPA Profession,” which offers information for CPAs interested in providing services to businesses in the marijuana industry. The paper discusses current marijuana laws across the nation, the legal and regulatory environment, guidance from state boards of accountancy, issues related to taking on clients in this industry, and specific considerations related to tax and attest services. You can also download a copy of the white paper here.


Full CPA Firm Mobility for Attest Services


The 7th edition of the UAA includes a provision for full CPA firm mobility, which allows CPA firms to provide attest services across state lines without registering in multiple jurisdictions

Related Videos:

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.

State CPA Lawmakers: Answering the Call
Do you have what it takes to positively impact profession policy? Learn about how these state CPA lawmakers took that next step, and join the group that works to protect and strengthen the profession.

More on AICPA TV

© 2017 Association of International Certified Professional Accountants. All rights reserved.