The Georgia Society of Certified Public Accountants (GSCPA) celebrated the passage of House Bill 148, a transformative piece of legislation that promises to reshape the accounting profession's entry and practice standards. The bill, which has cleared both legislative chambers, introduces more flexible routes to CPA licensure and expands practice privileges for accounting professionals.
Starting January 1, 2026, aspiring CPAs will have two new pathways to licensure. Candidates can now qualify by obtaining a master's degree in accounting or taxation with one year of relevant experience, or by earning a bachelor's degree in accounting with two years of pertinent professional experience. These alternatives provide greater accessibility to the profession, addressing longstanding barriers to entry.
The legislation's most significant impact lies in its comprehensive approach to professional mobility. By establishing new practice privilege requirements, HB 148 enables out-of-state CPAs to practice more seamlessly in Georgia. This change reflects the evolving nature of professional work and responds to the increasing demand for flexible, high-quality accounting services.
GSCPA leadership emphasized the strategic importance of this legislation. CEO Boyd Search noted that the bill positions Georgia as a leader in professional development, attracting top talent and creating more inclusive pathways into the accounting field. The unanimous passage underscores broad support from lawmakers, regulators, educators, and professionals.
Representative John Carson, a CPA and bill sponsor, highlighted the economic implications, stating that expanded licensure pathways will strengthen Georgia's business landscape by empowering a diverse range of candidates to enter the profession. The legislation represents a forward-thinking approach to professional credentialing that prioritizes talent development and economic competitiveness.
With support from bipartisan legislative champions including Representatives John Carson and David Wilkerson, and Senator Billy Hickman, the bill demonstrates a collaborative approach to professional policy-making. As the bill awaits Governor Brian Kemp's signature, it symbolizes a significant milestone in modernizing professional standards and creating more opportunities for accounting professionals.
