Indiana and Georgia Revamp CPA Licensure Pathways to Address Talent Shortage

In response to the growing demand for accounting professionals and the challenges posed by the traditional 150-hour education requirement, Indiana and Georgia have enacted significant changes to their CPA licensure pathways. These reforms aim to attract a broader range of candidates to the profession while maintaining high standards of competency.​

Georgia's House Bill 148: Introducing Flexible Licensure Options

Georgia's legislature unanimously passed House Bill 148, known as the Public Accountancy Act of 2025, introducing two new pathways to CPA licensure effective January 1, 2026. These alternatives complement the existing 150-hour requirement and are designed to reduce barriers to entry into the profession.​

New Licensure Pathways:

• Master’s Degree Pathway: Candidates with a master's degree in accounting or taxation and one year of relevant experience can qualify for licensure.​

• Bachelor’s Degree Pathway: Candidates with a bachelor's degree in accounting and two years of pertinent experience are also eligible.​

  
  

Additionally, HB 148 broadens practice privilege mobility, allowing out-of-state CPAs with licenses in good standing to practice in Georgia without obtaining a separate state license, provided they meet Georgia's education requirements and have passed the national CPA Exam. ​

Indiana's House Bill 1143: Expanding Eligibility and Exam Access

Indiana has introduced House Bill 1143, which establishes additional pathways to CPA licensure and aligns the state's requirements with evolving professional standards.​

Key Changes:

• New Licensure Pathways:​

  • A bachelor's degree, two years of experience, and passing the CPA exam.​

  • A bachelor's degree with a concentration in accounting totaling 150 credit hours, one year of accounting experience, and passing the CPA exam.​

  • A post-baccalaureate degree with a concentration in accounting, one year of accounting experience, and passing the CPA exam.​

• 120-Credit Hour Rule: Indiana now allows candidates to sit for the CPA Exam after completing 120 credit hours, although 150 hours are still required for licensure. ​

These changes aim to provide greater flexibility for aspiring CPAs and address the profession's workforce challenges.​

Implications for the Accounting Profession

The reforms in Georgia and Indiana reflect a broader national trend to modernize CPA licensure requirements. By introducing alternative pathways and reducing educational barriers, these states aim to attract a more diverse pool of candidates and address the accounting talent shortage.​

For accounting firms and professionals, these changes may lead to a more robust talent pipeline and increased mobility across state lines. However, they also necessitate staying informed about varying state requirements and ensuring compliance with evolving standards.​

Stay Ahead with Bizora

At Bizora, we assist firms and professionals in navigating the complexities of CPA licensure and compliance. Our tools and resources help you stay updated on regulatory changes and adapt your strategies accordingly.​

Explore our solutions at bizora.ai.