United States

NASBA and AICPA propose new CPA licensure model

FINANCIAL REPORTING INSIGHTS  | 

The National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) recently issued a proposed CPA licensure model that uses a “core + disciplines” approach. The model starts with a deep and strong core in accounting, auditing, tax and technology that all CPA candidates would be required to complete. Then each candidate would choose one of the following disciplines in which to demonstrate deeper skills and knowledge:

  • Tax compliance and planning
  • Business reporting and analysis
  • Information systems and controls

Regardless of the chosen discipline, the model leads to full CPA licensure with rights and privileges consistent with any other CPA. A discipline selected for testing would not mean the CPA is limited to that practice area.

NASBA and the AICPA continue to gather feedback and aim to finalize an approach for an updated CPA licensure model in the summer of 2020.

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