State Board of Accountancy Resources
The State Board of Accountancy Resources page is a "one-stop" resource center for state board directors, members, and staff. If you have any questions, please contact Suzanne Jolicoeur at sjolicoeur@aicpa.org.
Top Resources
Individual CPA Mobility
A total of 49 states, the District of Columbia, Puerto Rico, and the U.S. Virgin Islands have passed mobility laws and are now in the implementation and navigation phases.
Uniform Accountancy Act Attest Resources
- Definition of Attest Frequently Asked Questions
- UAA Attest Language Common Inquiries
- Attest Talking Points
- Attest Sample Testimony
- Attest Overview
- Attest Comparison Chart
- New Comprehensive Definition of Attest
- Comprehensive Definition of Attest Map
Uniform Accountancy Act Full CPA Firm Mobility Resources
- Full CPA Firm Mobility Frequently Asked Questions
- Full CPA Firm Mobility Overview
- Full CPA Firm Mobility Overview - PowerPoint
- Full CPA Firm Mobility Sample AICPA Support Letter
- Full CPA Firm Mobility Sample Testimony
- Full CPA Firm Mobility Talking Points
- Full CPA Firm Mobility Comparison Chart
- Full CPA Firm Mobility Common Concerns
- Full CPA Firm Mobility - BOA Revenue Streams
AICPA State Regulatory Update
CPA Mobility and its Effects on You
This video provides State Boards of Accountancy with information on how to use the AICPA’s Facilitated State Board Access (FSBA) website, which allows boards to determine whether a firm is enrolled in a peer review program. In addition to enrollment information, this secure website provides state boards with information regarding the firm’s name, location, date of peer review acceptance, period covered by the most recently accepted peer review, and whether the firm’s enrollment in the program has been dropped or terminated.
- AICPA Contact Sheet
- AICPA Facilitated State Board Access
- AICPA Peer Review Standards, Interpretations and Guidance
- State Board of Accountancy Executive Directors Handbook
- The Uniform CPA Examination
- This Way to CPA (CPA Profession)
- Uniform Accountancy Act, 7th Edition
- Uniform Accountancy Act Model Rules, May 2014
- AICPA Code of Professional Conduct
Additional Resources
- AICPA CPA Exam Booklet
- AICPA Peer Review
- CPA Exam Content and Skill Specifications
- Definition of Attest Whitepaper
- Journal of Accountancy - CPA Canada: Frequently asked questions on Canada’s accounting profession consolidation (July 2014)
- Mutual Recognition Agreements (MRA)
- State Resource and Contact Information
- Statement on Standards for Continuing Professional Education (CPE) Programs
- UAA Co-chair's Open Letter on CPA Firm Mobility
Peer Review Update for State Boards of Accountancy
Learn about planned audit quality enhancements specific to the AICPA Peer Review Program from Jim Brackens, AICPA VP of Ethics & Practice Quality and Gary Freundlich, Technical Director, AICPA Peer Review Program.
See the Peer Review Process video for a deeper dive into the general peer review process.
Get highlights to the peer review process and how it is important to you as a State Board member.
Individual CPA Mobility
A total of 49 states, the District of Columbia, Puerto Rico, and the U.S. Virgin Islands have passed mobility laws and are now in the implementation and navigation phases.
CPA Mobility and its Effects on You
This instructional video gives an overview of CPA mobility and instructions on how to use the CPA Mobility Tool.
