By Randy Kardas, CPA, CITP, CGMA
The CPA profession just experienced one of the most significant shifts in licensure in over a generation — and it’s already sparking important conversations across firms, educators, and future candidates.
The American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) have jointly approved an update to the Uniform Accountancy Act (UAA) that adds a new, optional pathway to CPA licensure. This change is about more than requirements — it’s about rethinking how we develop talent, protect the public, and sustain a modern, mobile profession.
Let’s break it down — and talk about why this matters so much.
The New Pathway at a Glance
The updated model includes a third pathway to licensure:
- Bachelor’s degree (with an accounting concentration)
- Two years of qualifying experience
- Successful completion of the CPA Exam
This option sits alongside the existing two pathways (both of which retain a post-baccalaureate or 150-hour model) and is designed to be adopted at the state level — 14 states have already begun doing so.
Equally important, the changes include:
- A shift from state-based mobility to individual-based practice privilege
- Safe harbor language for CPAs licensed under prior rules
- Alignment with the realities of a remote, multi-state workforce
My Initial Reaction: Concern — Then Clarity
As a long-time CPA, consultant, and someone who’s mentored dozens of rising professionals, I’ll be honest: At first, I was skeptical.
The “150-hour rule,” while often debated, was the backbone of the profession’s credentialing standard for decades. The fear — and it’s valid — is that more flexibility could water down the rigor or signal a decline in quality.
But that’s not what’s happening here.
What changed my mind is the inclusion of a meaningful two-year experience requirement.
Experience — real-world, on-the-job learning — isn’t just a substitute for classroom hours. When done right, it’s more powerful. It’s where professionals learn to think critically, communicate with clients, make judgment calls, and — yes — fail and grow.
If we as CPAs take this seriously, this new pathway could become a strengthening force for the profession.
Why This Matters — Right Now
The profession has been facing real challenges:
- A talent pipeline that’s narrowing
- Diversity and accessibility barriers tied to cost and educational structure
- A rapidly changing workplace that demands more tech-savvy, strategic CPAs
- Multi-state practice complexities that hinder mobility
This change is a bold but thoughtful response to those issues.
It offers a more inclusive entry point while upholding public protection through the exam and supervised experience. And it creates space for firms to become better training grounds — not just workplaces.
What This Means for Candidates and Students
For incoming professionals, this creates an incredible opportunity:
- A more affordable path to licensure
- Faster entry into the workforce
- The ability to gain experience while progressing toward the credential
- Access to mentorship in real-world business environments
But it also comes with responsibility.
This isn’t an “easier” route — it’s a different kind of challenge. And the most successful candidates will be those who seek out firms that invest in their development, not just their billable hours.
What This Means for Firms and Current CPAs
For current CPAs, especially firm leaders, this moment requires us to lead.
This is our call to action:
1. Mentor like it matters.
Experience-based pathways only work when the experience is worth something. We need to guide, coach, and stretch these candidates — not just put them in front of a computer.
2. Standardize learning plans.
Create formal check-ins, shadowing opportunities, and skills progression frameworks. Turn “two years of experience” into a launchpad.
3. Advocate at the state level.
If your state hasn’t adopted the new pathway yet, now’s the time to engage. We need legislation that reflects the profession we want to build, not just preserve.
4. Lead with integrity.
The CPA license is still a symbol of trust. Let’s make sure every new professional we help license is someone we’d be proud to work alongside.
The Profession Is Changing — Let’s Shape What Comes Next
This move by AICPA and NASBA isn’t a lowering of the bar.
It’s a shift in where we place it — from behind more credits… to within real experiences.
And if we get this right?
We’ll make the profession stronger, more inclusive, and more prepared for the business and regulatory challenges ahead.
We’re proud to be part of that journey — and ready to help firms, professionals, and future CPAs navigate it.
Have questions about how this new pathway could impact your firm or staff? Want to build a structured experience plan for candidates?
📩 Contact us at info@mycampbellandco.cpa
🌐 Visit www.MyCampbellandCo.cpa to start a conversation.
Let’s shape the future — together.
