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Subcommittee advances bill adding experience-based pathways to CPA licensure

February 07, 2025 | Economic Development & Tourism, HOUSE OF REPRESENTATIVES, Committees, Legislative, Georgia


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Subcommittee advances bill adding experience-based pathways to CPA licensure
A subcommittee of the Economic Development & Tourism committee advanced House Bill 148, a measure to add experience-based pathways to certified public accountant (CPA) licensure in Georgia.

Supporters said the bill responds to a shrinking pipeline of new CPAs and would preserve the examination and ethical standards while allowing more flexible routes to licensure. Sponsor (name not specified), the bill’s sponsor, told the panel, “What this house bill 1 48 does is goes back to those old requirements... [and] provides a new pathway” that would let candidates qualify either by earning a master’s degree plus one year of experience or by earning a four‑year accounting degree with a concentration plus two years of experience, in addition to passing the uniform CPA exam.

The bill would keep the existing option of 150 semester hours (commonly a master’s degree) plus one year of experience but adds an alternate pathway emphasizing hands‑on experience. Boyd Search, president and CEO of the Georgia Society of CPAs, told the subcommittee the change represents an unusually broad and rapid consensus in the profession: “I have not seen the profession both in the state of Georgia and across over 30 other states coalesce together this quickly over statutory changes to accountancy law.”

Catherine Fletcher, quality control partner at Draftkner and chair of the Georgia Society of CPAs’ board, said the legislation aims to strengthen the CPA pipeline without lowering standards: “House Bill 148 helps address this issue while preserving the high standards of education, experience, and ethics that define our profession.” Fletcher added that candidates would still be required to pass the uniform CPA exam.

The measure would also relax mobility rules for cross‑border practice. Don Cook, head of legislative affairs for the Georgia Society of CPAs, said the bill would allow out‑of‑state CPAs to perform work in Georgia if they hold a license in good standing from their home state and meet any additional board rules the Georgia State Board of Accountancy adopts. Supporters said that change is intended to help municipalities and counties that struggle to recruit local audit firms.

Support for the bill cited endorsements from the Georgia State Board of Accountancy, the Georgia Society of CPAs, and several large accounting firms, and supporters said similar approaches have been adopted in roughly 35 other states. Committee members asked how mobility would be verified; Cook said the home state license in good standing and CPA exam passage would be prerequisites and that board rule would clarify any further education requirements.

The subcommittee approved the bill by voice vote; no roll‑call tally was taken at the subcommittee level. The motion to advance the bill carried and will move to the full committee for further consideration.

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