Progress: Tracking the conversation in all licensing jurisdictions
Broadening pathways to CPA licensure
"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: April 24, 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 + 2 or Master's + 1
(Legislation or BOA Rule Changes)
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Seeking change in 2025 |
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Publicly supported additional pathways |
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Expected to pursue in the future |
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Changed law in 2025 |
Note: Pathways bills were passed in Georgia, Hawaii, Iowa, Tennessee and Texas, but they all need signatures from their respective governors to become law. All are expected to be signed.
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 passed the Alaska House of Representatives. It now sits with the Senate. The bill would create additional pathways to CPA licensure and automatic mobility.
Arizona
- The Arizona Society of CPAs plans to introduce pathways legislation in 2026, according to the state society.
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
- 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 and Senate, approving additional pathways to CPA licensure and automatic mobility. It now awaits Gov. Brian Kemp's signature to become law.
Hawaii — recently updated
- HB983 HD1 and SB1291 SD1, which would create additional pathways to CPA licensure, were approved by the Hawaii House of Representatives and Senate, respectively. It now awaits Gov. Josh Green's signature to become law.
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 — recently updated
- House Bill 2459, which would create two additional paths to CPA licensure and automatic mobility, was passed in the House. It's now in the Senate.
Indiana — recently updated
- On April 16, 2025, House Bill 1143 was signed by Gov. Mike Braun. This creates a third pathway to CPA licensure.
Iowa — recently updated
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 — recently updated
- Senate Bill 51 passed both chambers of the Maryland General Assembly. The bill, which creates automatic mobility, now awaits Gov. Wes Moore's signature to become law. This bill does not address additional pathways, but the Maryland Society of CPAs anticipates pathways legislation to be introduced in the 2026 legislative session.
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 — recently updated
- SB166 passed the Montana Legislature and now awaits Gov. Greg Gianforte's signature to become law. This legislation "simply removes 150 from law," according to the Montana Society of CPAs. It is expected the Montana Board of Public Accountants will make a rules change to create additional pathways mirroring other states.
Nebraska
Nevada — recently updated
- Nevada automatically recognizes CPA certificates from other states.
- Assemby Bill 510 was passed by the Nevada House of Representatives to create additional pathways to CPA licensure. It now sits with the Senate.
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 — recently updated
- On April 8, 2025, HB 296 was signed by Gov. Michelle Lujan Grisham to offer additional pathways to CPA licensure and automatic mobility.
New York
North Carolina
- North Carolina automatically recognizes CPA certificates from other states.
- Senate File 321 was passed by the North Carolina Senate to create additional pathways to CPA licensure. It now sits with the House.
North Dakota
Ohio
Oklahoma
- The Oklahoma Society of CPAs is monitoring pathways and mobility discussions, according to society staff.
Oregon
- 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 — recently updated
- HB1330, which creates additional pathways to CPA licensure and adopts automaticy mobility, was passed by the Tennessee General Assembly. It now heads to Gov. Bill Lee to be signed into law.
Texas — recently updated
- The Texas Senate and House passed SB 262, which advocates for additional pathways to CPA licensure. It now goes to Gov. Greg Abbott for his signature.
- SB 522, which calls for automatic mobility, was passed by the Senate and sent to the House.
Utah — recently updated
Vermont
Virginia
- On March 24, 2025, Gov. Glenn Youngkin signed into law HF2042/SB1042, creating additional pathways and automatic mobility.
Washington
- 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.
- 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
