The Effect of Technology
With modern technology in this digital age, the lines between countries and states are becoming increasingly blurred. More and more we see CPAs work across international boundaries and also interstate. Many organizations now require the professional services of CPAs to extend across these boundaries.
With different requirements for certification, and differing state accountancy legislations within the American licensing jurisdictions constitute notional barriers to the interstate practice and mobility of CPAs.
Uniform Accountancy Act
These requirements have created a need for a system to offer CPAs the necessary mobility to provide services across interstate and international boundaries. However, the public need to be assured that giving CPAs the ability to provide services across these boundaries does not mean any loss of quality and professionalism. This led to the development of a uniform mobility system achieved through a provision in the Uniform Accountancy Act (UAA).
This provision is endorsed by the AICPA and the National Association of State Boards of Accountancy (NASBA), the national organization of state boards of accountancy.
By notionally getting rid of the interstate lines in the U.S., CPAs are provided the ability to serve the public and organizations that require their expertise. However, the Uniform Accountancy Act ensures that the state board of accountancy has the ability to discipline CPAs or a CPA firm’s performance of services based not on what state their license is held but rather for being a CPA.
Read all about the Uniform Accountancy Act.