The Public Accountancy Act of 2025, known as House Bill (HB) 148, marks a significant step forward for the Certified Public Accountant (CPA) profession in Georgia. The bill aims to expand pathways to CPA licensure and broaden practice privilege mobility, providing more flexibility and accessibility to the accounting profession. The bill currently awaits the signature of Governor Brian Kemp and would be effective Jan. 1, 2026.
Why HB 148 Matters
To meet current challenges within the CPA profession in Georgia, including pipeline shortages, shifting demographics and evolving financial standards, HB 148 seeks to modernize the current licensure framework established in 1998 by introducing two additional licensure pathways in addition to the existing CPA licensure route.
Key Changes Introduced by HB 148
New CPA Licensure Pathways
Candidates must have a minimum concentration in accounting and business, as prescribed by the Georgia State Board of Accountancy. The bill also introduces two new pathways in addition to the traditional 150-credit-hour requirement:
- Path 1: Bachelor’s Degree in Accounting + CPA Exam + 2 Year Work Experience
- Path 2: Master’s Degree in Accounting + CPA Exam + 1 Years Work Experience
Broadened Practice Privilege Mobility
HB 148 helps to strengthen interstate mobility laws to boost clarity and certainty for out-of-state CPAs who wish to practice in Georgia. This means the bill would allow CPAs licensed in other states to practice in Georgia without needing a second state license, provided they meet Georgia’s education requirements and have passed the national CPA Exam. Georgia businesses will therefore have access to expertise from professionals outside the state.
Impact on Georgia’s Business Community
By reducing barriers to licensure, HB 148 supports workforce development and helps meet the growing demand for accounting professionals in businesses, government and capital markets. The bill also helps Georgia remain competitive and attractive for accounting professionals.
For questions or more information for how HB 148 impacts your company’s accessibility to qualified CPAs, contact your Windham Brannon advisor today, or reach out to Tim Clancy.
