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California Board of Accountancy moves to amend AB 1175, approves comment letter on AICPA/NASBA exposure draft
Summary
The California Board of Accountancy authorized staff to work with the board president and the bill's author to propose clarifying amendments to AB 1175 and approved a comment letter responding to an AICPA/NASBA exposure draft revising the Uniform Accountancy Act. The actions advance the board's effort to modernize licensure and mobility rules.
The California Board of Accountancy on March 20 authorized its executive officer to work with Board President Yen Tu and the author's office to propose amendments to Assembly Bill 1175 and approved a comment letter to the AICPA and NASBA on their exposure draft revising the Uniform Accountancy Act (UAA).
Board staff and advisers told members the AICPA/NASBA draft removes the previously proposed competency-based experience model, shifts education language away from a fixed total-unit requirement toward a degree-based requirement, and moves mobility from a state-based substantial-equivalency model to an individual mobility approach tied to the new licensure pathways in the draft UAA. Staff said the draft also includes a strike-through/underline version of the UAA showing the proposed changes and that the AICPA and NASBA had revised the proposal after extensive stakeholder comment.
The board's legislative committee asked the board to authorize the executive officer to work with President Tu and the bill author's office to make narrowly tailored amendments to AB 1175, including authority for the board to accept board-recognized certificates or training programs as partial substitutes for experience in limited circumstances and to ensure applicants cannot wholly substitute certificates or training for the full experience requirement. The board voted in favor of that recommendation (roll call recorded; motion adopted).
Separately, the board approved the staff-recommended comment letter responding to the AICPA/NASBA exposure draft. Staff recommended delegating authority to the board president to finalize and submit the letter so the board could convey its views within the exposure-draft comment window. The board voted to approve the comment letter and delegated authority accordingly.
Why it matters: AB 1175 and the UAA exposure draft would change how prospective CPAs meet education, experience and mobility standards in California. The combined actions keep the CBA engaged with national standard-setting and preserve the board's ability to shape the implementation details of any statutory change.
What the board directed next: Staff will continue to coordinate with President Yen Tu and the bill author's office on the proposed AB 1175 amendments and finalize the comment letter for submission to AICPA/NASBA under delegated authority. The bill was in the Assembly Business and Professions Committee with a hearing scheduled for April 8, 2025.
Sources and evidence: Staff presentation on the UAA exposure draft and the legislative committee report during the March 20 CBA meeting; roll-call votes recorded during the meeting.
