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 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 issue brief details the impact that the legalization of marijuana on the state level may have on the CPA profession.


    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.
    UAA provides updated definition of attest, mobility for firms
    In May 2014, the AICPA and National Association of State Boards of Accountancy (NASBA) released the 7th edition of the Uniform Accountancy Act (UAA). The changes made in the new UAA are designed to ensure protection of the public interest and to respond to evolving changes in the practice of accountancy.
    State Tax Resources
    The State Regulation and Legislation Team’s State Tax Resources page provides information on state-level issues affecting tax professionals. The page includes resources related to the regulation of tax preparers, state tax tribunals, sales tax on professional services, and more.

    AICPA Issues Compliance Advisory to CPA Firms 

    The AICPA’s State Regulation and Legislation Team has issued an advisory to CPA firms urging them to review their registration compliance procedures to ensure that they are in compliance with out-of-state registration requirements, when performing attest engagements. The recommendation was released in light of recent activity by some state boards of accountancy to ensure out-of-state firms operating in their states have met their registration obligations. Click here for contact information for the state boards of accountancy. Learn more about the compliance advisory 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

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