UAA Committee
AICPA/NASBA Uniform Accountancy Act Committee
Upcoming Meetings
- Pending
Previous Meetings
UAA and Model Rules
Current Editions
Previous Editions - Act
- UAA - Seventh Edition (2014)
- UAA Model Rules - Seventh Edition (2014)
- History of Seventh Edition
- UAA - Sixth Edition (2011)
- UAA - Fifth Edition (2007)
- UAA - Fourth Edition (2005)
- UAA and UAA Rules - Third Edition (1998)
- UAA and UAA Rules - Second Edition (1994)
- Model Public Accountancy Bill (1984)
Previous Editions - Model Rules
Continuing Professional Education (CPE) Model Rules
- Recommended Draft Model Rule for CPE Requirements - February 2016
- Exposure Draft: Statement on Standards for CPE Programs - February 2016
Inactive/Retired CPA Status
- Inactive/Retired Exposure Draft - February 2016
- Comment Letters and Summaries - February 2016
- Comment Letters and Summaries - Addendum - February 2016
- Comments Letters and Summaries - Addendum 2 - February 2016
International Pathway
- Proposed Amendments to UAA Section 6 - February 2016
Peer Review
- Recommendations from the Compliance Assurance Committee - February 2016
- AICPA Peer Review Team Explanation for Suggestions Memo - February 2016
- AICPA Peer Review Team Recommendations for the UAA - February 2016
- AICPA Peer Review Team Recommendations for Model Rules - February 2016
Uniform CPA Exam
- Proposed Rules Changes Related to the CPA Exam - February 2016
Exposure Drafts
- Management Accounting - April 2017
- SSARS 21 and UAA Updates - January 2017
- CPE Model Rules - January 2017
- International Pathway and Exam Rules - June 2016
- Inactive/Retired CPA Status - February 2016
- Firm Mobility - October 2013
- Definition of Attest - July 2013
- Firm Names - December 2010
- Individual Mobility - March 2007
Task Forces |
Peer Review The role of the Peer Review Task Force is to review and make recommendations to the UAA Committee on updating the UAA and the Model Rules related to Peer Review. The peer review sections of the UAA and Model Rules have not been reviewed in many years and are in need of updating to reflect current practice and administration of peer review processes. In conducting its review, the Task Force will consider recommendations from the AICPA Peer Review Team and NASBA’s Compliance Assurance Committee. Members: AICPA – Mike Colgan, Tammy Velasquez, Tom Neill NASBA – Andy DuBoff, Barton Baldwin, Dave deSilva Continuing Professional Education (CPE) Model Rules In April 2015, the AICPA and NASBA issued an Exposure Draft on proposed revisions to the Statements on Standards for Continuing Professional Education (CPE) programs. The Standards provide a framework for the development, presentation, measurement, and reporting of CPE programs. In order to maintain consistency with the Standards, which are an Appendix to the UAA, the CPE provisions in the UAA Model Rules will need to be amended to reflect the changes that are being proposed to the Standards. The role of the UAA CPE Model Rules Task Force will be to review recommendations made by the NASBA CPE Committee to amend the Model Rules based on the proposed changes to the CPE Standards and to analyze the Model Rules to determine if other changes related to CPE are necessary. The Task Force will then recommend any proposed changes to the Model Rules to the full UAA Committee for consideration. Members: AICPA – Tom Neill, Gary McIntosh, Paul Preziotti NASBA – Ken Odom, Karen Garrett, John Patterson Uniform CPA Exam In early 2015, the AICPA Board of Examiners launched a practice analysis, a comprehensive research project to make meaningful changes to the Uniform CPA Examination. Valuable information was collected through focus groups, interviews, meetings with CPAs from across the profession, and an invitation to comment. Based on the information received, the AICPA has developed changes to the proposed content of the Examination that will be announced later this year and included in the CPA Examination in 2017. In addition to changes to the content of the Examination, the NASBA CBT Administration Committee and the AICPA Examination Team have also proposed changes to the administration of the Exam, which need to be reflected in the UAA Model Rules. It will be the responsibility of the Model Examination Rules Task Force to review those recommendations and how they would fit into the Model Rules. The Task Force will then make a timely recommendation to the full UAA Committee for consideration. Members: AICPA – Tammy Velasquez, Paul Preziotti, Jenny Ng NASBA – Andy DuBoff, John Patterson, Barton Baldwin Education NASBA has identified education as being an area that has been changing and is due for review. Competency-based education, accreditation, course delivery methods, and being able to compare educational credentials have been identified as areas of concern. The role of the Education Task Force will be to review and analyze recommendations from the NASBA Education Committee as well as the AICPA to determine if changes to the UAA and the Model Rules are required and, if so, to make recommendations to the full UAA Committee for consideration. Members: AICPA – Greg Burke, Leroy Dennis, Bob Mancini NASBA – Dave Dennis, Don Rulien, Kim Tredinnick |
Task Forces
Peer Review
The role of the Peer Review Task Force is to review and make recommendations to the UAA Committee on updating the UAA and the Model Rules related to Peer Review. The peer review sections of the UAA and Model Rules have not been reviewed in many years and are in need of updating to reflect current practice and administration of peer review processes. In conducting its review, the Task Force will consider recommendations from the AICPA Peer Review Team and NASBA’s Compliance Assurance Committee.
Members:
AICPA – Mike Colgan, Tammy Velasquez, Tom Neill
NASBA – Andy DuBoff, Barton Baldwin, Dave deSilva
Continuing Professional Education (CPE) Model Rules
In April 2015, the AICPA and NASBA issued an Exposure Draft on proposed revisions to the Statements on Standards for Continuing Professional Education (CPE) programs. The Standards provide a framework for the development, presentation, measurement, and reporting of CPE programs.
In order to maintain consistency with the Standards, which are an Appendix to the UAA, the CPE provisions in the UAA Model Rules will need to be amended to reflect the changes that are being proposed to the Standards.
The role of the UAA CPE Model Rules Task Force will be to review recommendations made by the NASBA CPE Committee to amend the Model Rules based on the proposed changes to the CPE Standards and to analyze the Model Rules to determine if other changes related to CPE are necessary. The Task Force will then recommend any proposed changes to the Model Rules to the full UAA Committee for consideration.
Members:
AICPA – Tom Neill, Gary McIntosh, Paul Preziotti
NASBA – Ken Odom, Karen Garrett, John Patterson
Uniform CPA Exam
In early 2015, the AICPA Board of Examiners launched a practice analysis, a comprehensive research project to make meaningful changes to the Uniform CPA Examination. Valuable information was collected through focus groups, interviews, meetings with CPAs from across the profession, and an invitation to comment. Based on the information received, the AICPA has developed changes to the proposed content of the Examination that will be announced later this year and included in the CPA Examination in 2017.
In addition to changes to the content of the Examination, the NASBA CBT Administration Committee and the AICPA Examination Team have also proposed changes to the administration of the Exam, which need to be reflected in the UAA Model Rules. It will be the responsibility of the Model Examination Rules Task Force to review those recommendations and how they would fit into the Model Rules. The Task Force will then make a timely recommendation to the full UAA Committee for consideration.
Members:
AICPA – Tammy Velasquez, Paul Preziotti, Jenny Ng
NASBA – Andy DuBoff, John Patterson, Barton Baldwin
Education
NASBA has identified education as being an area that has been changing and is due for review. Competency-based education, accreditation, course delivery methods, and being able to compare educational credentials have been identified as areas of concern. The role of the Education Task Force will be to review and analyze recommendations from the NASBA Education Committee as well as the AICPA to determine if changes to the UAA and the Model Rules are required and, if so, to make recommendations to the full UAA Committee for consideration.
Members:
AICPA – Greg Burke, Leroy Dennis, Bob Mancini
NASBA – Dave Dennis, Don Rulien, Kim Tredinnick