September 6, 2011

Please click the following link to view the full document of Uniform Accountancy Act (UAA) Model Rules the as approved by the NASBA Board of Directors on July 29, 2011.

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Uniform Accountancy Act Model Rules

We are pleased to announce that the Uniform Accountancy Act (UAA), Sixth Edition, August 2011, is now available. As you may recall, in December 2010, the UAA exposure draft was released for comment by the AICPA/NASBA UAA Committee. The comment period ended June 1, 2011 with additional comments being received at the June NASBA Regional Meetings. After a careful review of all these comments, the committees involved agreed to the changes as shown in the accompanying document.

The revisions to Section 14(i) of the Uniform Accountancy Act (UAA) and conforming changes to Article 14 (Unlawful Acts) of the Model Rules give guidance to what CPA firm names may and may not be registered with a State Board. Uniform application of these rules will facilitate professional mobility.

These revisions to the Uniform Accountancy Act and Model Rules were approved by the NASBA Board of Directors on July 29, 2011, and the AICPA Board of Directors approved the changes to the Act on August 5, 2011, and thus they are now officially adopted. These will be reflected in the electronic version of the documents to be available on the AICPA (www.aicpa.org) and NASBA (www.nasba.org) Web sites. The document will now be referenced as “Uniform Accountancy Act Sixth Edition, August, 2011” and “Uniform Accountancy Act Model Rules.”

In addition, Rule 3-1(c), which was developed by the AICPA/NASBA UAA Committee and approved by the NASBA Board earlier this year, is included in the revised Model Rules. This was developed in response to the AICPA’s moving “reporting on Controls at a Service Organization” from SAS 70 into SSAE 16. Rule 3-1 (c) maintains the status quo regarding the statutory definition of “attest.”

If you need additional assistance or have questions, please contact Mat Young at AICPA at 202- 737-6600 or Louise Dratler Haberman at NASBA at 212-644-6469.

Thank you for your continued support and assistance.

Sincerely,

Kevin Currier, CPA
AICPA UAA Committee Chair

Carlos E. Johnson , CPA
NASBA UAA Committee Chair

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UAA Sixth Edition

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UAA Model Rules Article 7

A cover letter for the UAA Model Rules, as approved at the October 24, 2008 meeting of the NASBA Board of Directors, is sent to the State Board Chairs, Executives and others interested in State Accountancy Regulation.

UAA Revisions Cover Letter November 2008

This is the latest UAA Statute Revisions as approved by the NASBA Board of Directors on July 27, 2007 and the AICPA Board of Directors on July 12, 2007. Please click on the link above to view the document.

May 27, 2009

Please click the following link to view the full document of Uniform Accountancy Act Model Rules the as approved by the NASBA Board of Directors on April 24, 2009.

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Uniform Accountancy Act Model Rules

These Uniform Accountancy Rules (“Rules”) have been prepared by the National Association of State Boards of Accountancy (“NASBA”) as part of its continuing effort to update and promote uniformity in the regulatory schemes governing the practice of accountancy in the various jurisdictions.

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UAA Model Rules April24

The purpose of these rules is to promote and protect the public interest by implementing the provisions of that Act, which provide for the issuance and renewal of certificates as certified public accountants; the renewal of registrations to public accountants; the issuance and renewal of permits to firms and the regulation of licensees, all to enhance the reliability of information which is used for guidance in financial transactions or accounting for or assessing the financial status or performance of commercial, noncommercial and governmental enterprises.

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UAA Model Rules Redlined Oct08

This is the latest version of the Uniform Accountancy Act Model Rules as approved by the NASBA Board of Directors on April 18, 2008. This version includes the changes to Section 5 of the Model Rules.

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Uniform Accountancy Act Model Rules

These Uniform Accountancy Rules (“Rules”) have been prepared by the National Association of State Boards of Accountancy (“NASBA”) as part of its continuing effort to update and promote uniformity in the regulatory schemes governing the practice of accountancy in the various jurisdictions.

These Rules are keyed to the Uniform Accountancy Act (“Uniform Act”) – Fourth Edition in several respects. Like most rules of administrative agencies they are intended in a general sense to implement or to explain specific statutory provisions governing the operations of the agency concerned; thus, in those cases where it appears appropriate for a Rule to contain a reference to a statutory provision, the reference provided in these Rules is to a provision of the Uniform Act. The organizing pattern of the Rules also reflects that of the Uniform Act: the numbered Articles under which the Rules are grouped correspond to section numbers in the Uniform Act.

The Rules are not intended to depend entirely upon the Uniform Act, or to be suitable for adoption only in jurisdictions where the accountancy law corresponds to the Uniform Act. Where the law that is in force varies from the Uniform Act, modifications may be necessary to adapt the Rules to the pertinent statute.

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UAA Model Rules Revised Apr08