Georgia Reforms CPA Licensure Process, Broadens Professional Mobility

Accounting | April 8, 2025

Georgia Reforms CPA Licensure Process, Broadens Professional Mobility

This legislation introduces significant reforms to the CPA licensure process and broadens practice privilege mobility, reflecting Georgia's commitment to a dynamic and accessible accounting profession.

Isaac M. O'Bannon

The Georgia Society of Certified Public Accountants is welcoming the successful enactment of Georgia House Bill 148, which it publicly supported and helped craft. The bill, known as the Public Accountancy Act of 2025, passed both chambers of the Georgia General Assembly and is now awaiting Governor Brian Kemp’s signature. This legislation introduces significant reforms to the CPA licensure process and broadens practice privilege mobility, reflecting Georgia’s commitment to a dynamic and accessible accounting profession.

HB148, requested by GSCPA, introduces two pathways to CPA licensure beginning January 1, 2026. 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. These 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. Additionally, HB 148 establishes practice privilege requirements, making it easier for out-of-state CPAs to practice in Georgia. This ensures that Georgia businesses have seamless access to top-tier accounting expertise, regardless of state boundaries.

Boyd Search, CEO of GSCPA, emphasized the significance of the bill, stating, “The new pathways to CPA licensure and expanded practice privilege mobility are essential steps toward addressing the growing demand for skilled accounting professionals. 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.” 

The passage of HB 148 marks a pivotal moment for CPAs in Georgia, modernizing the licensure framework to better align with professional demands and demographic shifts. By reducing barriers to entry and facilitating practice privilege mobility, the bill not only supports the growth and adaptability of the accounting profession but also enhances the quality of financial services available to Georgia’s business community.

“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. 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,” said Representative John Carson, CPA.

HB 148’s unanimous passage is the direct result of a collective, cross-sector effort that brought together lawmakers, regulators, professionals, educators, and GSCPA members. We are especially grateful to the bill’s sponsors and legislative champions who were instrumental at every step: Representative John Carson, CPA (R–Marietta), Representative David Wilkerson, CPA (D–Powder Springs), and Senator Billy Hickman, CPA (R–Statesboro). 

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Image source: Georgia Capitol by DXR – Own work, CC BY-SA 4.0- WikiCommons 50257863

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