The American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) have made important changes to how individuals can become licensed CPAs. These updates are designed to make the certification process more flexible and better aligned with the evolving demands of the profession.
Until now, most people had to complete a bachelor’s degree, extra college credits (usually 150 total), one year of work experience, and pass the CPA Exam to get licensed. But, now a brand-new optional path to CPA licensure has been added. Under this new route, candidates can become licensed if they meet the following:
This new route gives candidates another way to qualify—especially helpful for those who may not want or need to pursue a master’s degree.
Another exciting update is that CPAs may soon be able to work across state lines with just one license, thanks to new rules that focus on individual practice privileges. In the past, you might’ve needed separate licenses for different states. This change helps CPAs serve clients nationwide more easily, meaning CPAs can practice in different states using just one license, as long as those states adopt the updated rules. There’s also new “safe harbor” language added. This ensures that CPAs who got their license under older rules (before December 31, 2024) can still practice freely under the updated system.
The people behind these changes want to make sure the CPA profession remains strong and adaptable to today’s needs. According to Susan Coffey, CEO of Public Accounting at AICPA, the goal is to “remove outdated barriers” while making it easier for CPAs to work seamlessly across the country. Daniel Dustin, President and CEO of NASBA, also emphasized that public protection remains a top priority. They’re working closely with each state to help roll out these updates in a thoughtful and effective way.
The new path will be added to the Uniform Accountancy Act (UAA) this summer. The UAA acts as a guide for state governments to use when updating their CPA laws. However, each state still needs to formally adopt the changes before they go into effect. Currently, 14 states have already taken action, and more are expected to follow.
This update adds a third route to CPA licensure, alongside the two existing ones:
These changes reflect the evolving needs of the accounting profession and help ensure CPAs are prepared for modern business challenges—without compromising public trust.
This change is a big step forward for the accounting profession. It gives more people a chance to become a CPA, keeps the profession modern and mobile, and still ensures that the public can count on quality and trust from licensed professionals.
Why KC GlobEd