HB 148: Public Accountancy Act of 2025; enact

Georgia law sets out how people become certified public accountants (CPAs) and how out of state CPAs can work in Georgia. HB 148 updates Chapter 3 of Title 43 of the Official Code of Georgia, first passed as the Public Accountancy Act of 2014, and renames it the Public Accountancy Act of 2025. The bill adds new paths to CPA certification: alongside the existing bachelor's degree plus one year of experience path, applicants can now qualify with a master's degree in accounting or taxation plus one year of experience, or a bachelor's degree plus two years of experience. It removes the old blanket 150 semester hour rule tied to a fixed date and instead lets the state accountancy board set education standards by rule. Throughout the law, it replaces the term 'substantial equivalency practice privileges' for out of state CPAs with 'mobility practice privileges' and simplifies how those CPAs qualify to work in Georgia. It also updates firm licensing rules for accounting firms that serve Georgia clients without a physical office here. A separate part fixes a cross reference in the local government audit law. The changes take effect January 1, 2026.

• Renames the law from the 'Public Accountancy Act of 2014' to the 'Public Accountancy Act of 2025.'
• Adds two new education and experience combinations for CPA certification: a master's degree plus one year of experience, or a bachelor's degree plus two years of experience.
• Removes the fixed 150 semester hour requirement tied to a 1998 cutoff date and lets the state accountancy board set education rules by regulation instead.
• Replaces the term 'substantial equivalency practice privileges' throughout the chapter with 'mobility practice privileges' for out of state CPAs working in Georgia.
• Simplifies how out of state CPAs qualify for mobility practice privileges, generally requiring a current license in good standing, board-set education and experience, and a passing exam score.
• Updates firm licensing rules covering which firms without a Georgia office must be licensed to serve Georgia clients.

The bill affects people seeking CPA certification in Georgia, current CPAs, accounting firms serving Georgia clients (including out of state firms), the State Board of Accountancy, and local governments whose audit law cross references the accountancy code.

Aspiring accountants would get more ways to qualify for a CPA license, including options based on a master's degree or additional work experience instead of a fixed 150 hour coursework rule. Out of state CPAs and firms would follow a revised, generally simplified 'mobility' standard to practice in Georgia.

• Section 1-1 renames the chapter the 'Public Accountancy Act of 2025,' replacing the 2014 name.
• Section 1-2 rewrites O.C.G.A. § 43-3-9(b) to create three certification tracks: bachelor's degree plus one year experience, master's degree plus one year experience, or bachelor's degree plus two years experience, removing the old 150 semester hour cutoff rule.
• Section 1-3 updates exam eligibility in § 43-3-10 to reference the new education tracks and lets the board set exceptions by rule.
• Section 1-4 revises reciprocity rules in § 43-3-12, changing exam waivers from mandatory to discretionary for CPAs from other states.
• Section 1-5 revises firm licensing requirements in § 43-3-16, including rules for firms without a Georgia office serving Georgia clients.
• Sections 1-6 through 1-12 replace 'substantial equivalency practice privileges' with 'mobility practice privileges' across multiple Code sections governing licensing, discipline, and enforcement.
• Section 2-1 corrects a cross reference in the local government audit law (O.C.G.A. § 36-81-8.1) to match the renumbered accountancy provisions.
• Section 3-1 sets the effective date as January 1, 2026.

1. 2026-01-01Effective Date
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-46)Primary sponsor
• David Wilkerson (D, HD-38)
• Bruce Williamson (R, HD-112)
• Alan Powell (R, HD-33)
• Shaw Blackmon (R, HD-146)
• Kimberly Alexander (D, HD-66)
• Billy Hickman (R, SD-4)

1. PassedHouse voteFebruary 19, 2025

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

   PASSAGE: House Vote #44

2. PassedSenate voteApril 2, 2025

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

   PASSAGE: Senate Vote #411

• accountant licensing
• CPA requirements
• professional licensing
• occupational regulation
• accounting firms