Uniform Accountancy Act

The Uniform Accountancy Act (UAA) is model accountancy legislation


The Uniform Accountancy Act (UAA) is model accountancy legislation developed by the National Association of State Boards of Accountancy and the American Institute of Certified Public Accountants. No state that has adopted the UAA has done so in its model form—each state has modified the bill to suit its particular needs and political environment. NSA members must be vigilant to protect their practice rights.

While enactment of many sections of the UAA is beneficial to both accountants and the public, NSA has identified four priority areas of concern to its members (licensed and unlicensed):

  • The right to prepare compilations;
  • The ability to use acceptable safe harbor language, preferably embodied in the statute, rather than through board rule;
  • The use of language and titles appropriate to the services rendered—the right to use earned credentials;
  • Retention of equivalency for currently registered or licensed Public Accountants.

Click here for the: 2018 Uniform Accountancy Act, Eighth Edition
Click here for the: 2018 Uniform Accountancy Act Model Rules
Click here for the: UAA Model Rules Exposure Draft, January 2019

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