The Georgia Society of Certified Public Accountants (GSCPA) has successfully championed legislative reforms that will significantly alter CPA licensure requirements and professional mobility starting January 1, 2026. House Bill 148, which has passed both legislative chambers, creates new pathways for accounting professionals to obtain licensure and practice across state lines.
Under the new legislation, candidates can now qualify for CPA licensure through two alternative routes. The first pathway allows individuals with a master's degree in accounting or taxation and one year of relevant experience to become licensed. The second route accommodates professionals with a bachelor's degree in accounting and two years of pertinent experience. These options complement the existing requirement of a bachelor's degree with 150 semester hours and one year of experience.
The bill's most substantial impact lies in its potential to address critical talent shortages in the accounting profession. By reducing barriers to entry and establishing more flexible licensing requirements, Georgia aims to attract and retain top accounting talent. The legislation also introduces practice privilege provisions that will enable out-of-state CPAs to more easily practice within Georgia, expanding the pool of available accounting expertise for businesses.
Representative John Carson, a CPA and bill sponsor, emphasized the strategic importance of these changes, noting that the expanded pathways will empower a broader range of candidates to enter the profession while strengthening the state's economic landscape. GSCPA leadership has characterized the bill as a crucial step in modernizing the accounting profession to meet evolving economic demands.
The unanimous passage of HB 148 represents a collaborative effort involving lawmakers, regulators, professionals, and educators. With the bill awaiting Governor Brian Kemp's signature, Georgia stands poised to establish a more dynamic and accessible framework for CPA licensure and professional practice.
