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Question & Answers
What is the Uniform Accountancy Act?
The Uniform Accountancy Act (UAA) is a document created by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) that serves as a guide for state boards of accountancy in regulating the accounting profession. It includes model laws and regulations that states can choose to adopt, modify, or ignore as they see fit.
What is the AICPA?
The AICPA, which stands for the American Institute of Certified Public Accountants, is a professional organization for certified public accountants in the United States. It was founded in 1887 and is a non-profit organization that serves to support and advocate for the accounting profession, develop and maintain professional standards, and provide educational resources and opportunities for its members. The AICPA also develops and administers the Uniform CPA Exam, which is required for CPA licensure in the United States.
What is NASBA?
NASBA, which stands for the National Association of State Boards of Accountancy, is a non-profit organization that is responsible for administering the Uniform CPA Exam on behalf of the AICPA. They also maintain a National Candidate Database.
What is NASBA CPAES Jurisdictions
Some state board of accountancy outsource their application processing, credential evaluations, and score reporting to NASBA. Others boards still choose to do this themselves.
Sure! Here's the wikitable with the items organized up to down:
| Apply Directly To Board | ||||
|---|---|---|---|---|
| Alabama | Illinois | North Carolina | Virginia | CNMI |
| Arizona | Kentucky | North Dakota | West Virginia | |
| Arkansas | Maryland | Oklahoma | Wyoming | |
| California | Mississippi | South Dakota | US Virgin Islands | |
| Idaho | Nevada | Texas | American Samoa | |
| Apply With NASBA (NASBA CPAES) | ||||||
|---|---|---|---|---|---|---|
| Alaska | Florida | Indiana | Michigan | New Hampshire | Oregon | Tennessee |
| Colorado | Georgia | Kansas | Minnesota | New Jersey | Pennsylvania | Utah |
| Connecticut | Guam | Louisiana | Missouri | New Mexico | Puerto Rico | Vermont |
| Delaware | Hawaii | Maine | Montana | New York | Rhode Island | Washington |
| D.C. | Iowa | Massachusetts | Nebraska | Ohio | South Carolina | Wisconsin |
What Happens After I Take The Exam?
After the examination, candidate responses are forwarded to the American Institute of CPAs (AICPA) for scoring. Once scored, the AICPA forwards them to NASBA for processing. NASBA will release the score to the candidate.