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References in periodicals archive ?
The National Association of State Boards of Accountancy and the AICPA have released the eighth edition of the Uniform Accountancy Act, with some important changes, particularly related to "retired accountants."
The AICPA and the National Association of State Boards of Accountancy (NASBA) have proposed changes to the Uniform Accountancy Act (UAA), a jointly drafted legislative blueprint for establishing uniformity and consistency in the way accountancy laws are applied from state to state.
For example, Puerto Rico needed first to pass legislation that made its CPA licensure requirements substantially equivalent to those of the Uniform Accountancy Act, the profession's model state law.
This reciprocity legislation, already adopted by 42 states, sets up a system under which the Uniform Accountancy Act (UAA) establishes criteria that a CPA with a license from a state must meet in order to be allowed to practice in another state that is not his or her principal place of business.
* It was reported that 22 states have adopted a "full mobility" provision [a 23rd state adopted the provision after the board meeting and before going to press], meaning that their notification requirements are consistent with those in the AICPA/NASBA Uniform Accountancy Act, Fifth Edition.
It is also possible that the California Board of Accountancy (CBA) was simply guilty of over thinking notification requirements set forth in Section 23 of the Uniform Accountancy Act.
Over the past several years, there has been a push by the big accounting firms to adopt something called the Uniform Accountancy Act (UAA), model legislation, which is designed to regulate professional accountants across the nation.
Alabama passed major accounting legislation in 2003 that adopts selected portions of the Uniform Accountancy Act. The new Act directs the Board to issue, by rule, safe harbor language for use by non-licensees in reports on financial statements and provides statutory safe harbor language that non-licensees may use.
Achieve substantial equivalency to the Uniform Accountancy Act;
But many states have patterned their regulations after the Uniform Accountancy Act Rules, developed by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA).
Most stales have opted to eliminate a specific attest experience requirement and instead have a general experience requirement consistent with the Uniform Accountancy Act.
Most states have approached the concept of non-CPA firm ownership using model legislation known as the Uniform Accountancy Act (UAA) as a starting point.