summary
Introduced
01/28/2025
01/28/2025
In Committee
03/20/2025
03/20/2025
Crossed Over
02/19/2025
02/19/2025
Passed
04/10/2025
04/10/2025
Dead
Signed/Enacted/Adopted
05/09/2025
05/09/2025
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend Chapter 3 of Title 43 of the Official Code of Georgia Annotated, relating to accountants, so as to revise provisions relating to the education and experience requirements of certified public accountants; to revise provisions relating to licensure of firms practicing public accountancy; to revise provisions relating to reciprocity; to conform terminology; to amend Article 1 of Chapter 81 of Title 36 of the Official Code of Georgia Annotated, relating to local government budget and audits, so as to conform a cross-reference; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.
AI Summary
This bill updates Georgia's Public Accountancy Act, focusing on revising education, experience, and licensing requirements for certified public accountants (CPAs). The bill introduces three primary pathways for becoming a CPA: (1) a baccalaureate degree with 150 semester hours and one year of accounting experience, (2) a master's degree with one year of accounting experience, or (3) a baccalaureate degree with two years of accounting experience. The legislation replaces the term "substantial equivalency" with "mobility practice privileges" throughout the law, which allows CPAs licensed in other states to practice in Georgia under certain conditions. The bill also updates firm licensing requirements, clarifying when out-of-state accounting firms must obtain a Georgia license, and modifies rules around reciprocity and practice privileges for CPAs from other states. Additionally, the bill updates the Public Accountancy Act's year reference from 2014 to 2025 and makes conforming changes to cross-references in other sections of Georgia law. The changes are set to take effect on January 1, 2026, and aim to modernize and streamline regulations for accounting professionals in the state.
Committee Categories
Business and Industry
Sponsors (7)
Kimberly Alexander (D)*,
Shaw Blackmon (R)*,
John Carson (R)*,
Alan Powell (R)*,
David Wilkerson (D)*,
Bruce Williamson (R)*,
Billy Hickman (R),
Last Action
Effective Date 2026-01-01 (on 05/09/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/69570 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/239057 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/230433 |
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