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CPA Licensure Model Legislation Approved by AICPA, NASBA

May 15, 2025

In a move to address the accounting profession’s ongoing pipeline challenges, the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) have approved model legislation introducing a new, optional pathway to CPA licensure. The additional path is part of a broader effort to attract more candidates into the CPA pipeline and strengthen the future of the profession.

The new option, which will be included in the updated Uniform Accountancy Act (UAA) to be released in summer 2025, allows CPA candidates to earn their license by completing a baccalaureate degree with an accounting concentration, obtaining two years of relevant experience, and passing the Uniform CPA Examination.

This additional pathway will exist alongside the two existing routes to licensure:

  • A post-baccalaureate degree (such as a master’s) with an accounting concentration, one year of experience, and passing of the CPA exam
  • A baccalaureate degree with an accounting concentration, 30 additional semester hours, one year of experience, and passing of the CPA exam

State boards of accountancy will retain oversight and authority under the new model, ensuring that licensees meet jurisdiction-specific qualifications.

Overall, the UAA updates will:

  • Enable states to adopt a third licensure pathway (earn a bachelor’s degree, complete two years of professional experience, and pass the CPA Examination)
  • Shift to an individual-based practice privilege, intended to simplify interstate practice and allow CPAs to work across state lines with a single license
  • Add safe harbor language, protecting existing CPAs who were licensed under prior standards before December 31, 2024, to ensure practice privileges under mobility 

While the model legislation provides a national framework, individual states must still adopt legislation or rules before CPA candidates can pursue new paths. 

The OSCPA is working closely with our members and the Oklahoma Accountancy Board (OAB) to determine intentional next steps that best align with our state's requirements and expectations. More information on next steps and how these changes will impact Oklahoma CPAs will be shared in the coming months.