According to a report by Accounting Today, Georgia has taken a major step to modernize its CPA licensure system. House Bill 148, unanimously passed by the state legislature and awaiting Governor Brian Kemp’s signature, will establish two new routes to becoming a licensed CPA starting Jan. 1, 2026. 

Backed by the Georgia Society of CPAs (GSCPA), the bill allows candidates to qualify either with a master’s degree in accounting or taxation and one year of experience, or with a bachelor’s degree in accounting and two years of relevant experience. These new pathways complement the existing 150-credit hour model, offering greater flexibility to aspiring professionals.

HB 148 also enhances practice privilege mobility, simplifying the process for CPAs licensed in other states to work in Georgia. This mode is seen as a strategic response to the nationwide accountant shortage and positions Georgia as a leader in adapting licensure to meet evolving industry needs. 

“This legislation ensures Georgia remains competitive in attracting and retaining top talent,” said GSCPA CEO Boyd Search. With similar initiatives underway in states like Ohio, Virginia and North Carolina, Georgia joins a growing movement aimed at strengthening the CPA pipeline. 

Before Georgia's bill, there were three states—Ohio, Virginia and Utah—that had passed and adopted legislation that expanded pathways for aspiring CPAs.

According to the Utah Association of CPAs—the latest of the three to adopt a new licensure path—the newly passed legislation broadens access to CPA licensure by establishing an alternative route: candidates can now qualify with a bachelor’s degree, two years of professional experience and successfully passing the CPA exam.