The Georgia Society of Certified Public Accountants (GSCPA) has heralded the passage of House Bill 148 as a significant step forward in modernizing the state's approach to CPA licensure and professional practice. This legislation, having successfully navigated both chambers of the Georgia General Assembly, introduces innovative pathways to professional certification and enhances the ease with which CPAs can practice across state lines.
Effective January 1, 2026, the bill offers accounting professionals two new avenues to achieve CPA licensure. One option allows candidates to qualify with a master's degree in accounting or taxation coupled with one year of relevant experience, while the other permits a bachelor's degree in accounting with two years of professional experience. These new routes provide alternatives to the traditional requirement of a bachelor's degree with 150 semester hours and one year of experience, thereby broadening access to the profession.
Moreover, House Bill 148 establishes comprehensive practice privilege requirements, simplifying the process for out-of-state CPAs to practice in Georgia. This change is expected to eliminate bureaucratic hurdles, enabling businesses throughout the state to more readily access top-tier accounting expertise.
Boyd Search, CEO of GSCPA, highlighted the bill's strategic importance, pointing out that the new licensure pathways and mobility provisions are crucial for meeting the increasing demand for skilled accounting professionals. By lowering barriers to entry and facilitating interstate practice, Georgia is setting a progressive example in the accounting field.
Representative John Carson, a CPA and a leading advocate for the bill, emphasized its role in boosting Georgia's economic competitiveness. The legislation's flexible licensure options are designed to attract a wider array of candidates to the CPA profession, fostering diversity and excellence within the field.
The unanimous approval of House Bill 148 is the result of a concerted effort among lawmakers, regulators, professionals, educators, and GSCPA members. Key figures such as Representative John Carson, Representative David Wilkerson, and Senator Billy Hickman played pivotal roles in advancing the legislation through the General Assembly.
As the bill awaits Governor Brian Kemp's signature, the accounting community is optimistic about its potential to transform professional development and create more inclusive opportunities in public accounting. For more information, visit https://www.gscpa.org.
