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Implementation Dates: When New Pathways Go Into Effect for Each State

Broadening pathways to CPA licensure

Susan Speirs headshot“CPAs are widely regarded as problem solvers. Now the tables have turned and the CPA profession has been dealt with a major problem, so it’s only in the CPA nature to find a resolution. However, the only way for the resolution to work is if all states work aggressively and cohesively to change licensing requirements in their individual states.”
— Jeanette Contreras, president and CEO, New Mexico Society of CPAs

Updated: July 1, 2025

Are you a CPA candidate or someone helping candidates navigate their certificate process? While the United States sees positive change with CPA credentialing throughout  individual licensing jurisdictions, it can be difficult to understand how each state approaches licensing requirements.

This page shares when each state's new licensing requirements take effect, and shares links to each respective state's board of accountancy to better understand its requirements.

Please verify with each state for its specific requirements to obtain a CPA license.

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. The map was created with mapchart.net.

State Board of Accountancy websites Pathways effective date
Alaska Alaska Board of Public Accountancy 1/1/2026
Connecticut Connecticut State Board of Accountancy 10/1/2025
Delaware Delaware Board of Accountancy 7/1/2026
Georgia Georgia State Board of Accountancy 1/1/2026
Hawaii Hawaii Board of Public Accountancy 4/10/2025
Illinois Illinois Board of Examiners 1/1/2027
Indiana Indiana Professional Licensing Agency 1/1/2027
Iowa Iowa Accountancy Examining Board 7/1/2026
Minnesota Minnesota Board of Accountancy 1/1/2026
Montana Montana Board of Public Accountants 1/1/2026
Nevada Nevada State Board of Accountancy 1/1/2026
New Mexico New Mexico Public Accountancy Board 1/1/2026
New York New York State Office of the Professionals One year after ratification
North Carolina North Carolina Board of CPA Examiners 1/1/2026
Ohio Accountancy Board of Ohio 1/1/2026
Oregon Oregon Board of Accountancy 1/1/2026
Pennsylvania Pennsylvania State Board of Accountancy 6/30/2025
South Carolina South Carolina Board of Accountancy 6/30/2025
Tennessee Tennessee State Board of Accountancy 1/1/2026
Texas Texas State Board of Public Accountancy 8/1/2026
Utah Utah Division of Professional Licensing 7/1/2026
Virginia Virginia Board of Accountancy 1/1/2026

Other tracking pages to visit


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