The Uniform Accountancy Act – state leaders speak out

Abstract

Outlines the role of the Uniform Accountancy Act published jointly by the National Association of Accountancy and the American Institute of Certified Public Accountancy, showing it is a vehicle to align state accountancy laws. Discusses the need to do this as travel and communication makes clients easily accessible from any area. Covers the perceived benefits and looks at the barriers to implementation. Reports the results of a survey of State Board of Accountancy Members and the State Society of CPA officers about the proposals. Looks at the concerns expressed and concludes that the main principles are supported but there are areas which need to be addressed before these regulations would be adopted by all states.

Citation

Swinney, L.S. (2001), "The Uniform Accountancy Act – state leaders speak out", Management Research News, Vol. 24 No. 8/9, pp. 18-34. https://doi.org/10.1108/01409170110782928