# Rhode Island S3076: AN ACT RELATING TO BUSINESSES AND PROFESSIONS -- PUBLIC ACCOUNTANCY . Rhode Island S3076, AN ACT RELATING TO BUSINESSES AND PROFESSIONS -- PUBLIC ACCOUNTANCY ., is a 2026 Regular Session Senate bill sponsored by Robert Britto (Democratic); status signed, last action 2026-06-23 (Signed by Governor — Chapter 409) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/RI-S3076-2026 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Rhode Island S3076 - State: Rhode Island - Session: 2026 Regular Session - Title: AN ACT RELATING TO BUSINESSES AND PROFESSIONS -- PUBLIC ACCOUNTANCY . - Status: signed - Chamber: Senate - Introduced: 2026-03-13 - Last action: 2026-06-23, Signed by Governor — Chapter 409 - Sponsor: Robert Britto (Democratic) - Cosponsors: 4 - Touches household money: no - Roll calls: 2 (106 yes, 0 no in all) - Economic provisions PRIA read: 14 ## Summary No summary available. ## Bill overview: provisions PRIA read - Path to RI license for foreign CPAs: benefit, medium. The board can license accountants who hold a foreign credential that is substantially equivalent and current. You must meet experience rules or show four years of professional experience in Rhode Island within the last ten years and pass a national qualifying exam plus a Rhode Island law and ethics… - Who can sign reports and use titles: benefit, low. Firms can hire non‑licensed staff as employees or assistants, but those staff cannot sign or issue reports in their own name. People with a CPA license from another state may use CPA‑style titles, but a Rhode Island license is required to practice public accounting in Rhode Island. Officers and emp… - Stronger board oversight and enforcement: benefit, low. The board sets rules for licensing, conduct, education, peer review, and practice. It can investigate, subpoena, and seek court orders to stop violations, and the court may award the board attorney fees. Breaking this law is a misdemeanor with fines up to $1,000 for individuals, up to one year in j… - New Rhode Island Board of Accountancy: benefit, low. The law creates a five‑member Board of Accountancy: four active RI CPAs with at least 10 years in public practice and one public‑sector member. Members serve five‑year terms, may serve until a successor is named, and cannot serve two full terms in a row. The board meets at least four times a year;… - Staying licensed: renewal and disclosures: cost, medium. To renew, you must follow board instructions and give proof you met continuing education. The board can refuse renewal if you do not provide the proof, unless you had reasonable cause or excusable neglect. You must list every other state where you applied for or hold a license and notify the board… - Firm permits, owners, and who signs: cost, medium. A majority of firm ownership and voting rights must be held by licensed CPAs or public accountants. Practice unit permits last three years and expire June 30; renew by June 30. Only properly licensed people, working in a permitted or qualifying firm, may prepare or sign attest and compilation repor… - No commissions or contingent fees: cost, medium. If you do attest or compilation work for a client, you and related entities cannot earn commissions from that client during the engagement or for the period covered by the financial statements. You also cannot prepare original or amended tax returns or refund claims for a contingent fee. - New disclosure rules on commissions and fees: cost, low. If you are paid or expect a commission for a recommendation, you must tell the client in writing at or before the referral. If you accept or pay a referral fee to get a client, you must disclose that in writing to the client. A related company counts as an "affiliated entity" when your combined own… - Getting a Rhode Island CPA license: mixed, medium. The law sets clear paths to a CPA license. You can qualify through defined education and work experience options after passing the CPA Exam. Dual‑degree students may sit for the exam once bachelor’s requirements are done. The board runs the exam process and sets exam and application fees. All CPA l… - Out-of-state CPAs get mobility, with rules: mixed, medium. A CPA licensed in another state, whose main office is not in Rhode Island, may work in RI with no notice or fee if they met the initial pathways or already had RI privileges on December 31, 2024. The CPA and their firm must accept RI board jurisdiction, follow RI rules, and stop work if the home li… - Out-of-state CPAs: new practice rules: mixed, medium. Out‑of‑state CPAs can get a Rhode Island license by meeting mobility rules or by showing they passed the CPA exam and have at least four years of recent verified experience, plus CPE if their other license is older than four years. The old automatic “substantial equivalency” practice privilege is r… - Firm permits and stricter CPA ownership rules: mixed, medium. CPA firms that have a Rhode Island office or serve RI clients with attest or compilation work must hold a RI firm permit. All RI attest and compilation work must be under a RI‑licensed CPA or public accountant. Most owners must be licensed CPAs, and in‑state principals must hold RI licenses; at lea… - Stronger enforcement, fines, and hearing rights: mixed, medium. After notice and a hearing, the board can reprimand, limit practice, place you on probation, or suspend or revoke licenses and firm permits. It can fine licensees up to $1,000 per violation, and practicing without required registration can mean up to $2,500 per violation. The board may require you… - Truth-in-titles and allowed bookkeeping: mixed, medium. Only licensed people, or those using allowed mobility, may use titles like “CPA” or “PA.” Firms cannot claim they are qualified or do attest or compilation work without the right permit or firm mobility and ownership that meets the law. Unlicensed people cannot hold out as an “accountant” or “audit… ## Sponsors and cosponsors - Sponsor: Robert Britto (Democratic), Senate - Cosponsor: Jacob Bissaillon (Democratic), Senate - Cosponsor: John P. Burke (Democratic), Senate - Cosponsor: Mark P. McKenney (Democratic), Senate - Cosponsor: Lori Urso (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-06-08 | House | BUSINESSES - PUBLIC ACCOUNTANCY PASSAGE IN CONCURRENCE | pass | 69 | 0 | | | 2026-05-05 | Senate | RELATING TO BUSINESSES AND PROFESSIONS - PUBLIC ACCOUNTANCY Passage | pass | 37 | 0 | | ## Actions (14) - 2026-06-23: Signed by Governor — Chapter 409 (Governor) - 2026-06-18: Transmitted to Governor (Governor) - 2026-06-08: House passed in concurrence (House) - 2026-06-05: Placed on the House Consent Calendar (06/08/2026) (House) - 2026-06-02: Committee recommends passage in concurrence - 2026-05-29: Scheduled for consideration (06/02/2026) - 2026-05-06: Referred to House Corporations (House) - 2026-05-05: Senate read and passed (Senate) - 2026-04-29: Placed on Senate Calendar (05/05/2026) (Senate) - 2026-04-28: Committee recommends passage - 2026-04-24: Scheduled for consideration (04/28/2026) - 2026-04-14: Committee recommended measure be held for further study - 2026-04-10: Scheduled for hearing and/or consideration (04/14/2026) - 2026-03-13: Introduced, referred to Senate Commerce (Senate) ## Bill text - S3076 - As Introduced, 2026-03-13: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S3076.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S3076.pdf) ## Related bills - S3073: AN ACT RELATING TO PROPERTY -- MORTGAGES OF REAL PROPERTY . (became law) - S3047: AN ACT RELATING TO COURTS AND CIVIL PROCEDURE -- PROCEDURE GENERALLY -- DISTRICT COURT PRACTICE . (became law) - H8605: JOINT RESOLUTION MAKING AN APPROPRIATION TO PAY CERTAIN CLAIMS . (became law) - H8580: AN ACT RELATING TO THE NORTH TIVERTON FIRE DISTRICT . (became law) - H8586: AN ACT RELATING TO HIGHWAYS -- RHODE ISLAND TURNPIKE AND BRIDGE AUTHORITY . (became law) - H8506: AN ACT RELATING TO TOWNS AND CITIES -- RELATING TO CENTRAL FALLS PENSION PLAN . (became law) ## Sources - [S3076 - As Introduced (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S3076.htm) - [S3076 - As Introduced (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S3076.pdf) ## Related - [S3073: AN ACT RELATING TO PROPERTY -- MORTGAGES OF REAL PROPERTY .](https://policyrisk.com/state-bill/RI-S3073-2026) - [S3047: AN ACT RELATING TO COURTS AND CIVIL PROCEDURE -- PROCEDURE GENERALLY -- DISTRIC…](https://policyrisk.com/state-bill/RI-S3047-2026) - [H8605: JOINT RESOLUTION MAKING AN APPROPRIATION TO PAY CERTAIN CLAIMS .](https://policyrisk.com/state-bill/RI-H8605-2026) - [H8580: AN ACT RELATING TO THE NORTH TIVERTON FIRE DISTRICT .](https://policyrisk.com/state-bill/RI-H8580-2026) - [H8586: AN ACT RELATING TO HIGHWAYS -- RHODE ISLAND TURNPIKE AND BRIDGE AUTHORITY .](https://policyrisk.com/state-bill/RI-H8586-2026) - [H8506: AN ACT RELATING TO TOWNS AND CITIES -- RELATING TO CENTRAL FALLS PENSION PLAN .](https://policyrisk.com/state-bill/RI-H8506-2026) - [Rhode Island bills](https://policyrisk.com/states/rhode-island/bills) - [Rhode Island state hub](https://policyrisk.com/states/rhode-island) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/RI-S3076-2026 (as of 2026-11-01).