Committee advances bill to expand CPA pathways and allow out-of-state audits

House Bill 148, titled the Public Accountancy Act of 2025, received a favorable recommendation from the Georgia House Regulated Industries Committee after a voice vote. The bill would create two new pathways to CPA licensure and allow CPAs licensed in other states to provide assurance services to Georgia clients so long as they meet licensure and board requirements.

The bill’s sponsor described a looming workforce shortage in the profession and said the measure leans more on practice experience in addition to education. “We’re facing a huge workforce crisis,” the sponsor said, urging the committee to broaden routes to licensure so qualified individuals can be certified more quickly.

Under the measure, one alternative pathway would allow candidates with a four‑year degree plus two years of verified work experience signed off by a licensed CPA to qualify. A second pathway recognizes completion of a graduate degree or the equivalent 150 semester hours commonly required for licensure. The bill also contains a mobility provision allowing CPAs licensed elsewhere to perform audits and assurance work in Georgia under conditions to be defined by the State Board of Accountancy and by state rules.

Supporters told the committee the bill reflects changes other states have adopted and that the Georgia Society of CPAs, the State Board of Accountancy and firms representing large national accounting firms helped craft the measure. A committee member asked whether out‑of‑state practitioners would be accountable for knowing Georgia tax law; presenters responded that professional responsibility and state board rules would govern practice, and individual CPAs would be expected to understand Georgia requirements where applicable.

The committee moved a due‑pass recommendation; members approved the measure by voice vote. No roll‑call tally was recorded in the transcript.