Georgia Expands CPA Licensure Pathways, Enhancing Professional Mobility

The Georgia Society of Certified Public Accountants (GSCPA) has successfully championed legislation that will transform CPA licensure requirements and professional practice mobility in the state. House Bill 148, set to take effect January 1, 2026, offers unprecedented flexibility for accounting professionals seeking certification and interstate practice opportunities.

The new legislation establishes two alternative pathways to CPA licensure. Candidates can now qualify by obtaining a master's degree in accounting or taxation with one year of relevant experience, or by securing a bachelor's degree in accounting with two years of pertinent professional experience. These alternatives complement the existing requirement of a bachelor's degree with 150 semester hours and one year of experience, significantly reducing traditional barriers to entry.

Beyond licensure pathways, HB 148 introduces critical practice privilege requirements that will enable out-of-state CPAs to practice more seamlessly in Georgia. This provision addresses growing professional mobility needs and ensures businesses have access to high-caliber accounting expertise regardless of geographical constraints.

The legislation's unanimous passage reflects a collaborative effort involving lawmakers, regulators, professionals, educators, and GSCPA members. Key legislative champions, including Representative John Carson, Representative David Wilkerson, and Senator Billy Hickman - all of whom are CPAs themselves - were instrumental in driving this transformative policy forward.

GSCPA leadership emphasizes the strategic importance of these changes. Boyd Search, GSCPA's CEO, noted that the new pathways are crucial for addressing the growing demand for skilled accounting professionals. By creating more inclusive entry routes and enabling greater professional mobility, Georgia positions itself as a progressive leader in the accounting profession.

Kathryn Fletcher, GSCPA Chair, highlighted the legislation's significance in meeting evolving economic demands. The expanded licensure options and practice mobility provisions will help maintain Georgia's reputation as an accounting excellence hub while supporting a more sustainable professional ecosystem.

With nearly 12,000 members statewide, GSCPA's successful advocacy underscores the organization's commitment to professional development and adaptive regulatory frameworks. The bill represents a significant step toward creating a more accessible, dynamic, and responsive accounting profession in Georgia.