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GeorgiaHB 1482025-2026 Regular SessionHouse

Public Accountancy Act of 2025; enact

Sponsored By: Kimberly Alexander (Democrat), Shaw Blackmon (Republican), John Carson (Republican), Alan Powell (Republican), David Wilkerson (Democrat), Bruce Williamson (Republican)

Signed by Governor

Regulated IndustriesRegulated Industries and UtilitiesGeneral Bill

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

More paths to become Georgia accountants

Beginning January 1, 2026, Georgia offers three education-and-experience paths to a certified public accountant (CPA) certificate. One requires a bachelor's degree, 150 semester hours or 225 quarter hours, an accounting concentration, and one year of continuous experience. Another requires a master's degree in accounting or taxation and one year of continuous experience. The third requires a bachelor's degree with an accounting concentration and two years of continuous experience. The board can accept approved education equivalents, related coursework, experience substitutions, and breaks in work history. Experience can include industry, business, government, college teaching, or public accounting. Applicants must be at least 18, meet the board's good-character standard, and pass an approved exam unless granted a waiver. Unless board rules allow otherwise, applicants must meet their path's education requirement before taking the exam. The board can waive the exam for applicants with 10 years of public accounting practice in another state; approval is not automatic.

Qualifying out-of-state accountants avoid Georgia license fees

Beginning January 1, 2026, qualifying CPAs with offices designated outside Georgia can practice without a Georgia license, notice, or license fee. They must maintain a current out-of-state license in good standing, meet Georgia's education and experience standards, and have passed the Uniform CPA Examination. Their licensing state must give Georgia CPAs similar practice rights. The accountant and any employing firm must follow Georgia law and board rules and accept the Georgia board's disciplinary authority. For specified services directed by a client to a Georgia location, the accountant must work through a firm meeting Georgia's requirements.

Accounting firms face licensing rules and exceptions

Beginning January 1, 2026, firms without Georgia offices generally need Georgia licenses for specified accounting services directed to Georgia locations. An exception lets qualifying firms provide those services and use CPA firm titles without a Georgia firm license. To qualify, firms must meet the law's ownership requirements and follow the board's peer-review rules. Services must be provided through a Georgia-licensed accountant or an out-of-state accountant with Georgia practice privileges.

Sponsors & Cosponsors

Sponsors

  • Kimberly Alexander

    Democrat • House

  • Shaw Blackmon

    Republican • House

  • John Carson

    Republican • House

  • Alan Powell

    Republican • House

  • David Wilkerson

    Democrat • House

  • Bruce Williamson

    Republican • House

Cosponsors

  • Billy Hickman

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 224 • No: 0

Senate vote • 4/2/2025

PASSAGE

Yes: 52 • No: 0 • Other: 1

House vote • 2/19/2025

PASSAGE

Yes: 172 • No: 0 • Other: 3

Actions Timeline

  1. Effective Date

    1/1/2026

  2. House Date Signed by Governor

    5/9/2025House

  3. Act 87

    5/9/2025

  4. House Sent to Governor

    4/10/2025House

  5. Senate Third Read

    4/2/2025Senate

  6. Senate Passed/Adopted

    4/2/2025Senate

  7. Senate Read Second Time

    3/21/2025Senate

  8. Senate Committee Favorably Reported

    3/20/2025Senate

  9. Senate Read and Referred

    2/20/2025Senate

  10. House Third Readers

    2/19/2025House

  11. House Passed/Adopted

    2/19/2025House

  12. House Committee Favorably Reported

    2/11/2025House

  13. House Second Readers

    1/30/2025House

  14. House First Readers

    1/29/2025House

  15. House Hopper

    1/28/2025House

Bill Text

  • HB 148/AP* (v3)

    PDF

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