January 2018
Continuing professional education requirements
for renewal 6(d) ......................................................................................................................... UAA-6-3
Defined [3(d)] ........................................................................................................................ UAA-3-2
Educational qualifications for issuance
5(c) .................................................................................................................................. UAA-5-1
Examination requirement for issuance
5(d) .................................................................................................................................. UAA-5-2
Experience requirement for issuance
5(f) ................................................................................................................................. .UAA-5-2
Issuance
6(a)-(c), 6(e)-(i) ...................................................................................... UAA-6-1, 6-2, 6-3, 6-4, 6-5
Issuance to holders of certificates in other states
6(c); ......................................................................................................................... UAA-6-1 – 6-2
Issuance to holders of certificates in other
countries 6(g)-(i) ....................................................................................................... UAA-6-4 - 6-5
Qualifications for granting [5] .......................................................................................... UAA-5-1 - 5-2
Reinstatement (after suspension or revocation)
[13] ................................................................................................................................ UAA-13-1
Renewal
6(a)-(b), 6(d)-(f), 6(j) .................................................................................... UAA-6-1, 6-3, 6-4, 6-5
Requirement of good moral character [5(b)] ............................................................................. UAA-5-1
Rules governing use of titles by holders of
certificates [4(h)(6)] ........................................................................................................... UAA-4-4
Substantial equivalency standard [6(c)(2), 23] .............................................. UAA-6-1 - 6-2, 23-1 – 23-3
Suspension or revocation [10(a)] .................................................................................. UAA-10-1 – 10-2
Certified Public Accountant, CPA
CPA firm defined [3(g)] .............................................................................................................. UAA-3-2
Performance of Compilation services by those not in a CPA firm
3(f), 3(n), 6(j), 14 (k), 14(l) ......................................................................... UAA 3-2, 3-4, 6-5, 14-4
Relation to definition of “certificate” [3(d)] ............................................................................... UAA-3-2
Use of these titles or misleadingly similar ones, by
unlicensed persons, prohibited
[14(c)-(d), 14(g)-(h)] ...................................................................................... UAA-14-1, 14-2, 14-3
Client
Confidential communications to licensee [18] ......................................................................... UAA-18-1
Complying with applicable laws, regulations or PCAOB requirements .................................. UAA-18-1
Defined [3(e)] .............................................................................................................................. UAA-3-2
Records [19] .................................................................................................................. UAA-19-1 - 19-2
Rights regarding licensees’ working papers [19(b)] ................................................................ UAA-19-1
Commissions
Circumstances under which licensee may accept
[14(n)] ............................................................................................................................... UAA-14-4
Competency Requirement
Relation to attest and compilation services and peer review
6(j), 7(c) (3-4), 7(h), 14 (k)-(l) ................................................................. UAA- 6-5, 7-3 – 7-4, 14-4
Compilations of Financial Statements
Defined [3(f)] .............................................................................................................................. UAA-3-2
Relation to Experience Requirement [5(f)]…………………………………….........................UAA-5-2
Relation to Unlawful Acts
[14(a)-(b), 14(j), 14(k)-(l)]… ......................................................................... UAA-14-1, 14-3, 14-4
Index-2