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It discusses how CPA licensing is governed by state law while many states adopt substantially equivalent rules, and it describes proposed framework updates to the Uniform Accountancy Act (UAA) including pathways built around education and enhanced experience. 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The goal is to reach consensus while preserving the ability to practice in multiple jurisdictions.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How is CPA licensing mobility currently enabled?",{"text":117,"@type":113},"Most states (all but Hawaii) have substantially equivalent laws, which allows mobility so CPAs can practice across state lines without becoming licensed in each individual state.",{"name":119,"@type":110,"acceptedAnswer":120},"What licensure pathways are described in the UAA framework update?",{"text":121,"@type":113},"The article outlines original pathways based on a bachelor’s degree with concentration plus additional education and general experience, and it also describes additional options using enhanced experience (referred to as 120+1+1).","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},394816,1790849971,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":39,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":44,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":144,"preview_page_count":4},962090760832,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Dakota CPA Connection  \nProduced by the North Dakota CPA Society September 2024 | Volume XXXVI | No. 05  \nRecent Exam Passers Welcomed at the 2024 CPA Convention in Medora  \nLICeNSINg DISCuSSIoNS ShIft INto hIgh geAr  \nBy Sherre Sattler   \nAfter years of discussion and debate, the progress on potential licensing changes seems to be quickly evolving. There are a multitude of stakeholder groups meeting right now and the details on the prospective future of CPA licensing seem to be changing with each new meeting update.  \nTo be clear, CPA licensing is dictated by state law. The majority of states (all but Hawaii) have laws that are considered to be substantially equivalent which allows for mobility, or the ability for CPAsto practice across state lines without having to become licensed in each individual state. However, in recent years, many states have been looking at changing licensing in hopes of attracting more CPAs to the profession. Making changes could lead to the loss of mobility which is an outcome no one wants. So now, there is a national discussion focused on what changes should be made and how to make those adjustments without messing up the ability to practice across state lines. The goal is to come to a consensus and then states can start moving forward with law and rule changes to accommodate the new concepts. Oneway that many feel this could be ac-  \ncomplished is by making changes to the UAA (Uniform Accountancy Act) . What is the UAA? The AICPA and National Association of State Boards of Accountancy (NASBA) Uniform Accountancy Act (UAA) is an “evergreen” model licensing law developed to provide a uniform approach to regulation of the accounting profession.  \nAs I noted in the beginning, MANY stakeholder groups have been meeting but let me focus on a recent update by NASBA’s Professional Licensure Task Force. The purpose of this group is to consider new concepts for CPA licensure that may be included in the UAA to update the current licensure model.  \nThe idea exposed during a late August meeting proposed the following framework:  \nOriginal Pathway \\#1: Bachelors Degree with concentration in Auditing, Accounting & Business + 30 additional hours of education +1 year of general experience Original Pathway \\#2: Bachelors Degree with concentration in Auditing, Accounting & Business + Masters Degree (Macc, Mtax, MBA) + 1 year of general experience.  \nAdditional Pathway \\#3: Bachelors Degree with concentration in Auditing, Accounting & Business + 1 year ENHANCED experience + 1 year general experience (You may hear this new option referred to as 120+1+1) .  \nWhat is Enhanced Experience?  \nBasically, this is experience with guardrails. A candidate would need to have  \nContinued on page 7  \nIn November, the North Dakota CPA Society is partnering with the AICPA on a national Accounting Opportunities Experience initiative. CPA volunteers will be visiting with high school students virtually and in-person to raise awareness of accounting career opportunities.  \nIn This Issue  \n• 2 Meet our President  \n• 3 Award Winners  \n• 3 Meet our new Director  \n• 4 Directors Message  \n• 5 Meet our Members  \n• 6 Recent Exam Passers  \n• 6 High Exam Scores  \n• 7 Member Anniversaries  \n• 11 National Spotlight  \n• 11 AICPA Committee  \n• 15 Tax Commissioner  \n• 15 Ethics Corner  \nMeet our PresIDent  \nrAnDy Heller , CPA  \nCurrent Position: Tax partner and Tax chair at Widmer Roel PC  \nWhat is your background as a CPA: I began my public accounting career with Brady Martz in Grand Forks after graduating from North Dakota State University. Unlike the average college student who changes their major at least three times, I knew from my first few high school classes that accounting was the profession for me. After five busy seasons with Brady Martz, I decided to move back to Fargo, where I worked asan accounting manager for a local customer support corporation. However, after a few months, I realized my passion for public accounting and joined Widmer ","cbCaiiopl3TiLw1k","https://ap.wps.com/l/cbCaiiopl3TiLw1k","pdf",8004540,"English","# Licensing Discussions Shift in High Gear\n## UAA and Stakeholder Discussions\n## Proposed CPA Licensure Framework\n## What Is Enhanced Experience?\n# In This Issue\n## Meet our President\n## Directors Message\n## Recent Exam Passers\n## National Spotlight","[{\"question\":\"Why are CPA licensing changes being discussed in 2024?\",\"answer\":\"States have been considering licensing changes to attract more CPAs, but changes could reduce mobility across state lines. The goal is to reach consensus while preserving the ability to practice in multiple jurisdictions.\"},{\"question\":\"How is CPA licensing mobility currently enabled?\",\"answer\":\"Most states (all but Hawaii) have substantially equivalent laws, which allows mobility so CPAs can practice across state lines without becoming licensed in each individual state.\"},{\"question\":\"What licensure pathways are described in the UAA framework update?\",\"answer\":\"The article outlines original pathways based on a bachelor’s degree with concentration plus additional education and general experience, and it also describes additional options using enhanced experience (referred to as 120+1+1).\"}]","Dakota CPA Connection - Vol XXXVI - No 5 - Licensing Discussions Shift in High Gear | PDF",1790412294,23]