HB148 Applauded for New CPA Licensure Pathways + Expanded Accounting Practice Mobility in Georgia
- Nikki Winston, CPA
- May 26
- 3 min read
House Bill 148: The Public Accountancy Act of 2025, has been signed into law, reshaping the path to CPA licensure in Georgia. Effective January 1, 2026, the state will recognize two new qualifying pathways for licensure. This legislation is a major step forward for the accounting profession, addressing real barriers while preserving the prestige of the CPA credential.
HB 148 responds to what many in the profession have known for years. Qualified professionals do not all come from the same academic path. The new law offers options that align with how people build their careers today, while continuing to uphold the standards that define what it means to be a CPA.
New CPA Licensure Pathways Under HB 148
Beginning in 2026, Georgia CPA candidates will be able to qualify for licensure through one of three paths:
A master’s degree in accounting or taxation with one year of relevant experience
A bachelor’s degree in accounting with two years of relevant experience
A bachelor’s degree with 150 semester hours and one year of relevant experience
The new CPA licensure pathways under HB 148 recognizes that experience and education are both critical, and that they can be earned in different combinations without lowering expectations. The goal is not to make the process easier. The goal is to make it more accessible to qualified individuals who are already doing the work.
For years, the 150-hour rule has led candidates to pursue graduate programs not because of career goals, but simply to meet a requirement. That often results in added student loan debt and delayed progress. HB 148 provides a more flexible, practical alternative that still requires proven readiness for the responsibilities of the role.
Expanded Practice Mobility Across State Lines
In addition to broadening access to licensure, HB 148 updates Georgia’s practice privilege laws. CPAs licensed in other states who meet substantial equivalency standards under the Uniform Accountancy Act can now serve clients in Georgia without needing a separate license. This alignment supports multi-state business operations and makes Georgia a more attractive place for accounting professionals and firms.
Why the CPA Exam Should Be Built to Challenge You
The CPA exam is intentionally difficult. It is designed to assess more than technical recall. Candidates are expected to apply knowledge, analyze complex and sometimes incomplete information, and communicate their conclusions with clarity. These skills are essential for protecting the public interest.
The CPA exam is not meant to be a barrier. It is meant to be a safeguard. Earning the CPA license is a serious responsibility, and the exam is one of the tools the profession uses to ensure that responsibility is met with competence.
Different Paths to Licensure, One Standard of Excellence
No two CPA journeys look the same. Some candidates move directly from school to licensure. Others take longer, balancing full-time work, family responsibilities, and financial realities. HB 148 reflects that range of experience and allows for structured flexibility.
The credential remains the same. The responsibility remains the same. What has changed is the way we acknowledge and support the different ways people arrive at that level of readiness.
Frequently Asked Questions About HB148
Does Georgia still require 150 hours to become a CPA?
Yes. The 150-hour requirement remains in place as one of three licensure options.
When do the changes go into effect?
The new pathways and mobility rules take effect on January 1, 2026.
Does HB 148 change who can sit for the CPA exam?
No. The eligibility requirements to sit for the CPA exam are unchanged. HB148 applies to licensure, not exam eligibility.
Will HB 148 impact the CPA exam content or format?
No. The CPA exam is administered by the AICPA and NASBA and is not affected by this legislation.
Can CPAs from other states now practice in Georgia?
Yes. If their home state meets Uniform Accountancy Act equivalency standards, they may practice in Georgia under the updated CPA mobility provisions.
One More Thing...
HB 148 puts into motion what I’ve been advocating for over the course of my CPA exam coaching career. I shared this exact point on a Journal of Accountancy podcast in 2023. When I compared CPA licensure to a buffet, I wasn’t talking about making things easy. I was talking about creating real, structured options for qualified people who are ready to do the work.
I sat for 13 exams across 1,373 days before earning my CPA license. That journey shaped the coaching program I lead today. My approach has helped thousands of CPA candidates learn more efficiently, study with purpose, and walk into their exams with the clarity they need to pass.
If you are preparing for the CPA exam, visit NikkWinstonCPA.com/cpaexam to explore study guides, coaching session replays, and practical tools to support your path to CPA licensure.