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Progress: Tracking the conversation in all licensing jurisdictions

Broadening pathways to CPA licensure

Susan Speirs headshot"Our bill represents a meaningful step forward in modernizing CPA licensure requirements while maintaining rigorous standards, ensuring that we attract and retain top talent in the accounting profession. By broadening pathways to licensure, aspiring CPAs can pursue licensure, ultimately benefiting our businesses, communities and governmental entities.”
— Susan Speirs, CPA, CEO, Utah Association of CPAs

Updated: March 20, 2025

Dozens of states — either through their CPA association or Board of Accountancy — are having serious discussions about how licensure requirements are adversely affecting the accounting talent pipeline. These conversations happen in real time and are at different stages, with some states years into this work while others are just formally joining the conversation.

Discussions may include several components: Adding additional pathways, like offering additional credit-related options/experience to earn the credential; changing language from 120 college credits and 150 credits to a bachelor's degree and master’s degree, respectively; and the affect on mobility, such as moving to automatic recognition of a CPA certificate from another state.

This page is regularly updated to track progress in all United States licensing jurisdictions. Please email Corey Butler at cbutler@mncpa.org with any updates.

Additional Pathways to Include Bachelor's + 1 or Master's + 2
(Legislation or BOA Rule Changes)

Green Seeking change in 2025 Bright green Publicly supported additional pathways
Bright blue Expected to pursue in the future Blue Changed law in 2025

AICPA and NASBA 

  • The AICPA created the National Pipeline Advisory Group to consider ways to address the talent pipeline issue, including potential licensure changes.
  • NPAG published its full report July 31, 2024.
  • The National Association of State Boards of Accountancy created the Pipeline Task Force to explore concepts for CPA licensure that can be included in the Uniform Accountancy Act (UAA).
  • NASBA and AICPA issued an exposure draft, CPA Competency-Based Experience Pathway, Sept. 12. Comments were due Dec. 6, 2024.
  • Comments from the UAA and compentency exposure drafts were made available in February 2024.
  • The AICPA and NASBA change course, following states' lead in seeking additional pathways to CPA licensure and changes in practice mobility.
    • "I am continually inspired by the transformative leadership of state CPA societies," said Sue Coffey, CPA, CGMA, the AICPA's CEO–Public Accounting, in a Journal of Accountancy article. "Their proactive, innovative solutions to the talent shortage have helped set the standard for our profession and have also positioned us to thrive in an ever-changing marketplace."

Alabama 

  • Alabama automatically recognizes CPA certificates from other states. 
  • The Alabama Society of CPAs plans to advance legislation for an alternate pathway in 2026, according to the society.
Alaska — recently updated
  • HB 121 was introduced in the Alaska House of Representatives.
Arizona 
  • The Arizona Society of CPAs conducted a member survey concerning the 150-hour requirement.
  • The ASCPA submitted comments on the proposed changes to the Uniform Accountancy Act and the CPA competency pathway.
Arkansas
  • The Arkansas BOA is proposing an additional pathway through rules changes.
California 
  • Assembly Bill 1175 was introduced to the California State Assembly to create an additional pathway to CPA licensure and automatic mobility.
Colorado 
  • The Colorado Society of CPAs (COCPA) responded to NASBA’s Task Force concept of paths to licensure, including several recommendations for a licensure model.  
  • The COCPA supports an additional pathway, submitting comments on the proposed changes to the Uniform Accountancy Act and the CPA competency pathway.
Connecticut — recently updated
  • House Bill 7020 was introduced in the Connecticut General Assembly to create additional pathways to CPA licensure and automatic mobility. The Connecticut Society of CPAs supports the legislation.
Delaware
  • The Delaware Society of CPAs is monitoring pathways and mobility discussions, according to the society.
Florida — recently updated
  • CS/SB 160, which advocates for additional pathways to CPA licensure and automatic mobility, passed through the Florida Senate. It's also working through the House.
Georgia — recently updated
  • HB148 was passed in the George House of Representatives, approving additional pathways to CPA licensure and automatic mobility. It now waits action in the Senate.
Hawaii — recently updated
  • HB983 HD1 and SB1291 SD1 are moving through the Hawaii State Legislature to create additional pathways to CPA licensure.
Idaho 
  • Legislation is being worked on to address additional pathways to licensure and automatic mobility. It's expected to be introduced in 2026, according to the Idaho Society of CPAs.
Illinois
  • House Bill 2459 was introduced to create two additional paths to CPA licensure and automatic mobility.
Indiana 
  • House Bill 1143 was introduced in the Indiana General Assembly, proposing additional pathways to CPA licensure.
Iowa — recently updated
  • House File 778 and Senate File 477 are moving through committees in the Iowa Legislature to create additional pathways to CPA licensure and automatic mobility.
Kansas
  • The Kansas Society of CPAs (KSCPA) is discussing pathways and mobility legislation and anticipate pursuing changes in 2026, according to the KSCPA.
Kentucky
  • The Kentucky Society of CPAs formed a task force to discuss additional pathways to licensure.
Louisiana
  • The Society of Louisiana CPAs is monitoring pathways and mobility discussions, according to the society.
Maine  Maryland  Massachusetts 
  • HD.3145 and SD.1276 were introduced in the Massachusetts Legislature, advocating for additional pathways to CPA licensure and automatic mobility.
Michigan 
  • The Michigan Association of CPAs (MICPA) is working on creating legislation for an additional pathway to licensure and automatic mobility, according to the MICPA. The MICPA plans to introduce the legislation this spring.
Minnesota — recently updated Mississippi 
  • The Mississippi Society of CPAs created a task force to consider additional pathways to CPA licensure and automatic mobility. The task force will present a report at its August 2025 board meeting.
Missouri
  • The Missouri Society of CPAs formed a task force to discuss additional pathways to licensure.
Montana 
  • SB166 passed through the Montana Senate to revise education requirements for CPAs. However, the bill is expected to be amended since the AICPA/NASBA announced its support for the state-led push for additional pathways, according to the Montana Society of CPAs.
Nebraska  Nevada 
  • Nevada automatically recognizes CPA certificates from other states. 
  • The Nevada Society of CPAs (NVCPA) submitted comments on the proposed changes to the Uniform Accountancy Act and the CPA competency pathway.
  • The Nevada State Board of Accountancy submitted comments on the proposed changes to the Uniform Accountancy Act and the CPA competency pathway.
New Hampshire
  • The New Hampshire BOA adopted new rules to allow universal license recognition — for CPAs and other professions.
  • New England state CPA societies, including the New Hampshire Society of CPAs, shared concerns via comment on the proposed changes to the Uniform Accountancy Act and the CPA competency pathway.
New Jersey  New Mexico 
  • HB 296 passed in the New Mexico House of Representatives to offer additional pathways to CPA licensure and automatic mobility. It's now in the Senate.
New York
  • New York already has additional pathways. 
  • Calvin Harris, CEO of New York State Society of CPAs (NYSSCPA), said the organization will be moving foward with legislation that will likely align with efforts in other states.
North Carolina — recently updated
  • North Carolina automatically recognizes CPA certificates from other states. 
  • Senate File 321 was filed in the North Carolina General Assembly to create additional pathways to CPA licensure.
North Dakota 
  • The North Dakota CPA Society (NDCPAS) is planning to work with its state Board of Accountancy to draft legislation in 2027.
Ohio 
  • On Jan. 8, 2025, Ohio Gov. Mike DeWine signed into law additional pathways to CPA licensure, including allowing a bachelor's with two years' experience or a master's with one year of experience, and allowing automatic mobility.
Oklahoma
  •  The Oklahoma Society of CPAs is monitoring pathways and mobility discussions, according to society staff.
Oregon — recently updated
  • SB 797 passed in the Oregon Senate to create additional pathways to CPA licensure and automatic mobility. It now sits in the House.
Pennsylvania  Rhode Island  South Carolina 
  • Senate Bill 176, which creates additional pathways to CPA licensure and automatic mobility, passed the South Carolina Senate. It's now working through the House.
South Dakota 
  • The South Dakota CPA Society is monitoring pathways and mobility discussions, according to society staff.
Tennessee 
  • SB1316 and HB1330 are working through the Tennessee General Assembly to create additional pathways to CPA licensure and adopt automaticy mobility.
Texas — recently updated
  • The Texas Senate passed SB 262, which advocates for additional pathways to CPA licensure. Its companion bill, HB 1757, has been introduced in the House. SB 522, which calls for automatic mobility, was also introduced.
Utah — recently updated Vermont  Virginia 
  • The Virginia General Assembly unanimously passed its pathways and mobility bills through its House and Senate. It awaits Gov. Glenn Youngkin's signature.
Washington — recently updated
  • The Washington State BOA will consider a rule change to have automatic recognition of CPA licensure at its April 25 meeting, according to the Washington Society of CPAs (WSCPA). The WSCPA also has a workgroup drafting language for additional pathways to CPA licensure. 

Washington, D.C. — recently updated

  • The Greater Washington Society of CPAs (GWSCPA) is working with its board of accountancy to create an additional pathway to CPA licensure and automatic mobility, according to the GWSCPA.

West Virginia
 
Wisconsin 

  • The Wisconsin Institute of CPAs board of directors unanimously voted to "actively pursue essential legislative changes affecting interstate mobility and alternate educational pathways to licensure." 

Wyoming

Territories

American Somoa

Guam

Northern Mariana Islands

Puerto Rico

U.S. Virgin Islands

Learn more about this CPA pathway initiative

Keep up with the evolving conversation by visiting the MNCPA's webpage about the broadening pathways to CPA licensure initiative.

VISIT CPA PATHWAYS PAGE

Arrows coming in from off the page indicating progress