All Roll Calls
Yes: 224 • No: 0
GeorgiaHB 1482025-2026 Regular SessionHouseWALLET
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)
Became Law
Regulated IndustriesRegulated Industries and UtilitiesGeneral Bill
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 2 benefits, 1 costs, 2 mixed.
New rules to license CPA firms
Beginning January 1, 2026, CPA firms with a Georgia office or that use the CPA title in Georgia must be licensed. A simple majority of owners must be CPAs in good standing, and each Georgia office needs a resident Georgia CPA manager. Licenses are biennial. New firms must get licensed within 60 days and must tell the board within 60 days when opening or closing a Georgia office. If a firm license is denied, it is not a contested case, but the applicant may appear before the board.
Easier mobility for out-of-state CPAs
Beginning January 1, 2026, nonresident CPAs with an active license and the 150-hour, exam, and experience rules can practice in Georgia without a Georgia license or fee. You must accept Georgia board jurisdiction and stop practicing if your home license lapses. Certain services aimed at a Georgia location must be done through a Georgia-licensed firm. If you meet mobility rules, you may also use the CPA title in Georgia. These privileges depend on your home state offering similar treatment to Georgia CPAs.
Reciprocity and exam waivers for CPAs
Beginning January 1, 2026, Georgia can waive the state CPA exam for some out-of-state CPAs. You may get a Georgia certificate if your license and exam are substantially equivalent and in good standing, and your home state gives Georgia CPAs the same treatment. The board may also waive the exam for someone with ten years of public practice in another state.
New CPA education and exam rules
Beginning January 1, 2026, Georgia sets clear rules for who gets a CPA certificate. You must be at least 18, be of good moral character, and meet one of the listed education-and-experience paths. Examples include 150 semester hours with an accounting concentration, or a master’s in accounting or taxation plus one year of relevant experience. The board can accept equivalent combinations and define acceptable breaks in experience. To sit for the Georgia CPA exam, you must meet these education rules unless the board creates an exception.
Stronger CPA discipline and rights
Beginning January 1, 2026, the board can refuse, suspend, or revoke licenses and mobility privileges for listed causes. If you are convicted of a felony, you must report it within 30 days or risk revocation. Showing or saying “CPA” on ads or materials is taken as proof you claim the title. Before revoking or suspending, the board must give a hearing under the Georgia Administrative Procedure Act. After discipline, you may apply for reinstatement or for a modified suspension after a hearing.
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
Senate vote • 4/2/2025
PASSAGE
Yes: 52 • No: 0
House vote • 2/19/2025
PASSAGE
Yes: 172 • No: 0
Actions Timeline
Effective Date
1/1/2026House Date Signed by Governor
5/9/2025HouseAct 87
5/9/2025House Sent to Governor
4/10/2025HouseSenate Third Read
4/2/2025SenateSenate Passed/Adopted
4/2/2025SenateSenate Read Second Time
3/21/2025SenateSenate Committee Favorably Reported
3/20/2025SenateSenate Read and Referred
2/20/2025SenateHouse Third Readers
2/19/2025HouseHouse Passed/Adopted
2/19/2025HouseHouse Committee Favorably Reported
2/11/2025HouseHouse Second Readers
1/30/2025HouseHouse First Readers
1/29/2025HouseHouse Hopper
1/28/2025House
Bill Text
HB 148/AP* (v3)
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