CalCPA has submitted comments on the proposed CPA Competency-Based Experience Pathway (CBE Pathway) and related revisions to the Uniform Accountancy Act (UAA) developed by the AICPA and NASBA.
While we commend the AICPA and NASBA for their efforts to address pipeline challenges and pursue alternative paths to CPA licensure, we believe the proposed changes fall short and do not adequately meet the current and future needs of the profession and the public it serves.
Our comment letter urges the AICPA and NASBA to reconsider the CBE Pathway and avoid incorporating a complex model into the UAA framework that fails to adequately modernize the interstate practice framework.
CalCPA recommends a comprehensive approach that prioritizes:
Simplified, inclusive licensing changes to create flexible pathways.
Modernized interstate practice frameworks to preserve CPA mobility.
Progress toward a competency-based model guided by data and a practice analysis.
This approach aligns with California's current efforts, where CalCPA is collaborating with the California Board of Accountancy on a legislative proposal to modernize and simplify licensing and mobility provisions. You can learn more about the CBA’s proposed changes in the latest episode of the Accounting for California Podcast, featuring CBA Executive Officer Dominic Franzella and CalCPA President and CEO Denise LeDuc Froemming.
We encourage member leaders and firms to submit their own comments. To support this effort, we have outlined key considerations to help guide your review of the proposal and the development of your feedback.
CalCPA will continue to monitor this important issue and keep you up to date with any further developments.