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The UAA and you: plenty of reasons to care about Uniform Accountancy Act.

Publication: California CPA
Publication Date: 01-AUG-07 		Format: Online
Delivery: Immediate Online Access

Article Excerpt
The Uniform Accountancy Act is jointly developed by the AICPA and the National Association of State Boards of Accountancy. It is essentially a model for how the CPA profession is regulated in the United States.

Among other issues related to the CPA profession, the UAA includes model statutes for education, experience, peer review, continuing education, reciprocity and cross border practice. The vision of the UAA is that every state would adopt laws that mirror it.

Education

The UAA requires everyone sitting for the CPA exam to have completed 150 semester units/hours that includes a bachelor's of arts degree or bachelor's of science degree with 24 units of accounting and 24 units of business.

The majority of states have adopted this requirement in that a bachelor's of arts is required and 30 additional units. Some states...

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