House Bill 148 Passes, Enhancing CPA Licensure Pathways and Practice Mobility

ATLANTA (April 3, 2025) — The Georgia Society of Certified Public Accountants (GSCPA) is pleased to announce that House Bill 148, known as the Public Accountancy Act of 2025, has successfully passed both chambers of the Georgia General Assembly and is now awaiting Governor Brian Kemp's signature. This landmark 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 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 bill's significance, 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 supports the growth and adaptability of the accounting profession and enhances the quality of financial services available to Georgia's business community.

The Georgia State Board of Accountancy will begin drafting rules and regulations to implement the new pathway. GSCPA will work closely with the Board to ensure that members, firms, educators, and candidates are informed every step of the way.

“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, strengthening our state’s economy and business landscape,”  said Representative John Carson, CPA.

GSCPA extends its gratitude to Representatives John Carson, CPA, and David Wilkerson, Senator Billy Hickman, CPA, and all legislative supporters for their dedication to advancing the accounting profession in Georgia. We look forward to Governor Kemp's approval and the positive impact this legislation will have on our members and the broader business environment.

About GSCPA
GSCPA is the premier professional organization for CPAs in the state of Georgia. With almost 12,000 members throughout the state, the purpose of GSCPA is to achieve excellence by providing superior advocacy, leadership, service, lifelong learning and personal and professional development opportunities. For more information, access GSCPA’s website at www.gscpa.org. If you have any questions on this issue, contact Don Cook, vice president, legislative affairs at 404-877-2154 (mobile) or dcook@gscpa.org. 

###