Uniform Accountancy Act

Uniform Accountancy Act

Uniform Accountancy Act (UAA) Definition (in the Accounting Vocabulary)

The New York State Society of Certified Public Accountants offers the following definition of Uniform Accountancy Act (UAA) in a way that is easy for anybody to understand: The proposal for a new regulatory framework for the public accounting profession which was developed jointly by the AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) and the NATIONAL ASSOCIATION of STATE BOARDS of ACCOUNTANCY (NASBA). The new framework is intended to enhance interstate reciprocity and practice across state lines by CPAs, meet the future needs of the profession, respond to the marketplace and protect the public that the profession serves.


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