The AICPA, NASBA, Center for Audit Quality, State CPA Societies and more are all seeking ways to address the shrinking CPA talent pipeline.

To help you keep up with these rapidly evolving discussions, we will share information here about what is happening both nationally and in Indiana to remove barriers to the profession — with particular focus on the 150-credit hour requirement and alternative pathways being proposed.

Check back for recent developments and share your own thoughts on these pipeline issues in the Online Community.

Resources

• CPA Talent Pipeline Resources
• Proposed Amendments to the UAA Model Rules
• Reducing a Barrier to Entry: The 120/150 CPA Licensing Rule
  
• The More Things Change, the More They Stay the Same: Addressing the CPA Pipeline Crisis
• Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule

News

• NASBA amends UAA model rules concerning CPA Exam conditional credit — new model language would give candidates 30 months to pass the Exam; now it's up to State Boards of Accountancy to adopt (April 2023)
• INCPAS Exposure Draft Letter to Uniform Accountancy Act Committee (April 2023)
• Restoring Exam credits expired during COVID would help address CPA shortage (March 2023)
• Accountants Have to Go to College for Five Years. Some Are Rethinking That. (March 2023)
• Draft plan to accelerate talent pipeline solutions (February 2023)
• NASBA upholds 150-hour education requirement for CPA licensure (February 2023)