Georgia passes CPA licensing changes bill

Legislation providing two pathways to a CPA license has unanimously passed both chambers in the Georgia General Assembly and is awaiting the signature of Georgia Governor Brian Kemp.

House Bill 148, known as the Public Accountancy Act of 2025, was backed by the Georgia Society of CPAs. It introduces two pathways to CPA licensure starting Jan. 1, 2026, and broadens practice privilege mobility. Candidates can now qualify with a master’s degree in accounting or taxation and one year of relevant experience, or with a bachelor’s degree in accounting and two years of pertinent experience. The two alternatives complement the existing pathway of a bachelor’s degree with 150 semester hours and one year of experience, reducing barriers and fostering a more inclusive profession. In addition, HB 148 provides practice privilege requirements, making it simpler for out-of-state CPAs to practice in Georgia to ensure that Georgia businesses have seamless access to top-tier accounting expertise, regardless of state boundaries.

“The new pathways to CPA licensure and expanded practice privilege mobility are essential steps toward addressing the growing demand for skilled accounting professionals,” said GSCPA CEO Boyd Search in a statement. By allowing greater access to licensure and enabling CPAs to move freely across state lines, Georgia is positioning itself as a leader in the profession, ensuring that we continue to attract top talent from both within and outside the state.” 

Kathryn Fletcher, Chair of GSCPA, added, “In today’s dynamic economy, it’s crucial that we evolve our licensing standards to meet the changing needs of both the profession and the businesses we serve. These added pathways and the broader practice mobility are key to maintaining Georgia’s reputation as a hub for accounting excellence and will help foster a more sustainable future for the profession.” 

Various state CPA societies are pushing for alternative paths to a CPA license to alleviate the shortage of accountants. In January, Ohio also passed CPA licensing changes and in February, Virginia introduced an alternative pathway as well. Other states such as Florida, Illinois, Minnesota, North Carolina and Tennessee are also considering changes, while the American Institute of CPAs and the National Association of State Boards of Accountancy are proposing alternative paths to the CPA license nationwide.

HB 148’s unanimous passage came together after a collective effort by lawmakers, regulators, professionals, educators and GSCPA members. The bill’s sponsors and legislative champions included three CPAs in the Georgia assembly: Rep. John Carson, R–Marietta, David Wilkerson, D–Powder Springs, and Billy Hickman, R–Statesboro. 

“Expanding the pathways to the CPA license and broadening practice privilege mobility is vital to ensuring that Georgia remains a competitive and attractive place for accounting professionals,” Carson said in a statement. “By offering more flexible routes to licensure, we empower a range of candidates to enter and thrive in the CPA profession, which in turn strengthens our state’s economy and business landscape.”