Georgia Passes Landmark Bill to Modernize CPA Licensure and Practice Mobility

The Georgia General Assembly has approved House Bill 148, a significant piece of legislation that will fundamentally reshape CPA licensure requirements and professional practice mobility in the state. Effective January 1, 2026, the bill introduces more flexible routes to becoming a certified public accountant, addressing critical workforce development challenges in the accounting profession.

Under the new law, aspiring CPAs will have two alternative pathways to licensure. Candidates can now qualify by either obtaining a master's degree in accounting or taxation with one year of relevant experience, or by completing a bachelor's degree in accounting with two years of pertinent professional experience. This approach represents a substantial departure from the previous strict requirement of a bachelor's degree with 150 semester hours and one year of experience.

The legislation also establishes new practice privilege requirements that will enable out-of-state CPAs to practice more easily in Georgia. This change is expected to enhance the state's attractiveness to accounting professionals and provide businesses with broader access to high-quality financial expertise.

GSCPA leadership emphasized the strategic importance of these reforms. Boyd Search, the organization's CEO, noted that the changes are crucial for addressing the growing demand for skilled accounting professionals while ensuring Georgia remains competitive in attracting top talent.

Representative John Carson, a CPA and bill sponsor, highlighted that the expanded licensure pathways will empower a more diverse range of candidates to enter the profession, ultimately strengthening the state's economic landscape. The bill's unanimous passage reflects a collaborative effort involving lawmakers, regulators, professionals, and educators.

By modernizing licensure frameworks and increasing practice mobility, House Bill 148 represents a forward-thinking approach to professional development in the accounting sector. The legislation signals Georgia's commitment to creating a more inclusive, adaptable, and dynamic environment for financial professionals.