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 has numerous resources related to tax due date changes, the regulation of tax preparers, state tax tribunals, and sales tax on services.


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.

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

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