HB148: HB148 Public Accountancy Act of 2025; enact

Georgia law regulates who can become a certified public accountant (CPA) and how out-of-state accountants and firms can work in Georgia. House Bill 148 updates Chapter 3 of Title 43 of the Official Code of Georgia Annotated, which governs accountants, renaming the law the 'Public Accountancy Act of 2025.' It revises the education and experience paths applicants can use to earn a CPA certificate, streamlines the language describing multi-state practice rights (replacing 'substantial equivalency' language with clearer 'mobility practice privileges' terminology), and updates rules for firm licensing, reciprocity with other states, and disciplinary hearings. The bill also fixes a cross-reference in Georgia's local government budget and audit law (O.C.G.A. § 36-81-8.1) so it points to the correct subsection of the accountancy code. Most changes are technical and definitional rather than substantive policy shifts. The law would take effect January 1, 2026.

• Renames the state's accounting law the 'Public Accountancy Act of 2025' instead of 2014 (Section 1-1).
• Revises the education and experience pathways applicants can use to qualify for a CPA certificate, including degree, coursework, and years-of-experience requirements (Section 1-2).
• Replaces 'substantial equivalency' terminology throughout the chapter with 'mobility practice privileges' to describe how out-of-state CPAs can practice in Georgia (Sections 1-5 through 1-12).
• Updates reciprocity rules so the board can waive Georgia's exam for out-of-state CPAs whose qualifications are comparable, including those with ten years of practice elsewhere (Section 1-4).
• Revises licensing requirements for accounting firms, including rules for firms with nonlicensee owners and firms without a physical Georgia office (Section 1-5).
• Corrects a cross-reference in the local government budget and audit law so it cites the right part of the accountancy code (Section 2-1).

Certified public accountants and CPA applicants in Georgia, out-of-state accountants who want to practice in Georgia under reciprocity or mobility privileges, accounting firms operating in or serving clients in Georgia, the State Board of Accountancy, and local governments whose audits reference the accountancy code.

The changes affect how easily accountants can get licensed in Georgia, how out-of-state CPAs and firms can legally serve Georgia clients, and what education and experience paths qualify someone to sit for the CPA exam, shaping the pipeline of accountants able to work in the state.

• Section 1-1 renames the chapter the 'Public Accountancy Act of 2025.'
• Section 1-2 rewrites the education and experience requirements in O.C.G.A. § 43-3-9, detailing degree, coursework, and experience combinations for CPA certification.
• Section 1-3 updates which subsection of the education requirements applies as a prerequisite to sit for the CPA exam.
• Section 1-4 revises reciprocity rules in O.C.G.A. § 43-3-12, letting the board waive the exam for qualified out-of-state applicants, including those with ten years of out-of-state practice.
• Section 1-5 rewrites firm licensure requirements in O.C.G.A. § 43-3-16, covering ownership rules, nonlicensee owners, and firms without a Georgia office.
• Section 1-6 revises O.C.G.A. § 43-3-18 to redefine 'mobility practice privileges' for out-of-state CPAs practicing in Georgia without a separate license.
• Sections 1-7 through 1-12 replace 'substantial equivalency' with 'mobility practice privileges' in provisions on discipline, hearings, license revocation, and prohibited use of the CPA title.
• Section 2-1 fixes a cross-reference in the local government audit law (O.C.G.A. § 36-81-8.1) to match the renumbered accountancy code section.

1. 2025-05-09Effective Date 2026-01-01
2. 2025-05-09Act 87
3. 2025-05-09House Date Signed by Governor (House)
4. 2025-04-10House Sent to Governor (House)
5. 2025-04-02Senate Passed/Adopted (Senate)
6. 2025-04-02Senate Third Read (Senate)
7. 2025-03-21Senate Read Second Time (Senate)
8. 2025-03-20Senate Committee Favorably Reported (Senate)

• John Carson (R, HD-046)Primary sponsor
• David Wilkerson (D, HD-038)
• Bruce Williamson (R, HD-112)
• Alan Powell (R, HD-033)
• Shaw Blackmon (R, HD-146)
• Kimberly Alexander (D, HD-066)
• Billy Hickman (R, SD-004)

1. PassedHouse voteFebruary 19, 2025

   172 yea, 0 nay (3 not voting, 5 absent)

   Passage: House Vote #44

2. PassedSenate voteApril 2, 2025

   52 yea, 0 nay (1 not voting, 3 absent)

   Passage: Senate Vote #411

• accounting regulation
• professional licensing
• certified public accountants
• occupational licensing reform
• state auditing law