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California Board of Accountancy approves comment letter criticizing national competency‑based pathway draft
Summary
The California Board of Accountancy voted Nov. 4, 2024 to authorize staff to submit a draft comment letter to the UAA committee raising concerns about the AICPA/NASBA CPA competency‑based experience pathway exposure draft — citing limited supporting evidence, a vague evaluator rubric, optional training, and uneven requirements for candidates without 150 semester units.
The California Board of Accountancy on Nov. 4 approved a draft comment letter urging national committees to rethink aspects of a proposed CPA competency‑based experience pathway and to provide clearer, evidence‑based protocols before states adopt model language.
Michelle Center, chief of the licensing division, told the board staff’s review of the AICPA/NASBA exposure draft (the “pathway exposure draft”) shows the proposal would create a pathway to licensure that requires a bachelor’s degree, certification of competency‑based experience, one year of general accounting experience and passage of the CPA exam. But Center and other…
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