Why was the California Pipeline Advisory Group created?
The CPAG was created to assist CalCPA leadership in evaluating concepts, formulating responses, examining impacts, and guiding possible actions to modernize the California CPA licensure framework. Proposed concepts will likely be complex and will come quickly. The CPAG allows CalCPA to be well-balanced and timely in our engagement. It also allows for California to leverage our voice as the largest state to shape and guide the national narrative.

What is the CPAG’s purpose?
To assist CalCPA leadership in the evaluation of potential changes to the CPA licensure framework; the formulation of CalCPA-specific feedback; the examination of how proposed changes may impact California candidates, CPAs, and consumers; and guidance on possible California action to modernize the California CPA licensure framework. 

What types of concepts is the group reviewing
National and state organizations are examining various factors, including market trends, shifts in demographics and generations, changes in educational models and costs, technological advancements, and evolving attitudes towards professional and career expectations. As a result, ideas about how the CPA licensure might evolve are expected to be diverse. These ideas could differ significantly in terms of the extent of changes proposed, their practicality, and the time required to implement changes and see results. The CPAG serves as a key group helping sort through concepts, proposals, and other licensing matters to help shape and inform CalCPA engagement. 

What are the difference between what California and the states are proposing and the AICPA & NASBA’s Exposure Draft?
An initial review shows key differences between California’s approach and the national approach centers on experience requirements and interstate practice provisions. California proposes modernizing mobility provisions by separating them from licensing requirements, allowing for new licensure pathways that don't rely solely on 150 semester units. For licensure, California's pathway based on a bachelor’s degree maintains the existing general experience framework, offering a straightforward and flexible option for candidates.

In contrast, the national approach keeps the legacy mobility system based on “substantial equivalency” as defined in the UAA, which sets specific licensure requirements that equate to or are equivalent to 150 semester units of education. For licensure, it also proposes a pathway based on a bachelor’s degree, but with a new experience framework. This framework includes one year of general experience plus an additional year focused on professional and technical competencies to stay consistent with a 150-semester unit pathway necessary for CPA mobility.

These two approaches are not mutually exclusive, and discussions among stakeholders are ongoing. Both the California legislative process and the exposure draft process provide opportunities for changes and adjustments based on stakeholder input and developments in the profession.

Does the CBA’s proposed changes require legislation?
Yes. Discussions with legislative staff and key stakeholders have begun with the goal of introducing legislative proposals in 2025. 

What is the timing for the AICPA and NASBA’s proposals to be finalized?
After both the competency pathway and UAA exposure periods close in December, the related committees will review all comments, consider additional changes and finalize the respective proposals to present to the AICPA and NASBA boards in early 2025.

What is the timeline for possible changes?
The CBA is working with the Legislature to introduce legislation in 2025. If legislation passes and is signed into law in 2025, the mobility related changes would take effect Jan. 1, 2026, and the licensing pathways will take effect later in 2026–currently proposed to be July 1, 2026.

I’m a candidate expecting to apply for licensure in 2025, what should I do?
While there is no exact answer, the best guidance would be to pay attention to CalCPA and CBA communications and continue to work towards licensure under the current model. While there is a real possibility that change is coming, right now the proposals are just that, proposals that still need to work through the Legislative process where concepts and timelines can change.

How can I follow licensing developments and share my thoughts?
Some proposals and concepts will offer opportunities for everyone in the accounting profession to engage and provide feedback. As these opportunities arise, CPAG will share its assessment and considerations along with ways for you to contribute your thoughts and viewpoints. We encourage you to stay updated through CalCPA's communication channels as new ideas are presented and as CPAG assesses these concepts. Additionally, we welcome any thoughts or comments members may have. You can send us an email at any time.

What can I do to engage?

• Visit the CalCPA Institute page, read their impact report and consider making a donation to support their efforts.

• Read the National Pipeline Advisory Group (NPAG) report and take the pipeline pledge.

• Review the California Board of Accountancy’s proposals.

• Review the Joint AICPA and NASBA exposure draft.

• Share any thoughts or comments you may have with us