Question: In which states has the Uniform Accountancy Act not been enacted?

Response: The UAA licensure provisions have been enacted in most U.S. states and jurisdictions. The remaining states without the UAA licensure provisions are California, Vermont and Colorado. 

Question: I haven't seen a discussion about those of us who are licensed under the old requirements and have completed graduate school and thus have the 150-hour qualification. Will there be an application available for us to complete or would that be required only when seeking reciprocity in another state?

Response: There is no requirement that those who are already licensed reapply for licensure in California under the new education requirement. This would only become an issue when you are seeking reciprocity in another state and most states make allowances for those who have been engaged in public practice for a number of years prior to filing a reciprocity application. However, each state has its own system for handling individual reciprocity requests and some states also consider how individuals sat for the CPA exam (whether they met the UAA conditioning requirements).