Why is there a need for a "Uniform Accountancy Act"?

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

Through the standard of ‚Äúsubstantial equivalency,the Uniform Accountancy Act tries to get rid of such barriers that so that CPAs can practice across boundaries in the modern era.



The mobility and enforcement enhancements that have been added in the latest addtition of the Act ensures stronger and more efficient state board enforcement in the context of modern transborder and electronic commerce in which state lines are often blurred.

This Uniform Act is provided is a comprehensive piece of legislation. It is designed so that it can, if needed, replace existing state laws. While there is an accountancy law now in effect in every U.S. jurisdiction, the Uniform Act is designed with separable provisions, so that with appropriate amendments, be added to existing laws instead of replacing such laws entirely.

In the interest of uniformity and to promote mobility through the substantial equivalency standard, the AICPA and NASBA strongly urge states to adopt the entire Act.


To Read more about the Uniform Accountancy Act (UAA) - please download it here... http://www.aicpa.org/Advocacy/State/DownloadableDocuments/UAASixthEdition.pdf



source: Uniform Accountancy Act Sixth Edition




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