Progress: Tracking the conversation in all licensing jurisdictions
Broadening pathways to CPA licensure
"The current shortage of CPAs has hit the nonprofit sector especially hard because nonprofits cannot easily increase their funding to pay higher rates for the CPAs that are available, and nonprofits are generally not lucrative clients when compared to for-profit entities."
— Nonoko Sato, executive director, Minnesota Council of Nonprofits
Updated: Dec. 2, 2024
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 impact on mobility, such as moving to automatic recognition of a CPA certificate from another state.
This page is regularly updated to track progress in the 55 licensing jurisdictions. Please email Corey Butler at cbutler@mncpa.org with any updates that need to be added.
AICPA
NASBA
- 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 Compentency-Based Experience Pathway, Sept. 12. Comments are requested by Dec. 6, 2024.
Alabama
- Alabama automatically recognizes CPA certificates from other states.
Alaska
Arizona
- The Arizona Society of CPAs conducted a member survey concerning the 150-hour requirement.
Arkansas
- The Arkansas BOA is proposing an additional pathway through rules changes.
California
- The California BOA is drafting legislation that will add a bachelor’s degree plus two years of experience as an additional pathway, while changing 150 credit hours plus one year of experience to a master’s degree plus one year of experience.
- The legislation is also expected to automatically recognize licensure of any CPA as long as that person is good standing in their licensed state.
Colorado
- The Colorado Society of CPAs responded to NASBA’s Task Force concept of paths to licensure, including several recommendations for a licensure model.
Connecticut
Delaware
Florida
Guam
Georgia
Hawaii
- The Hawaii BOA is discussing additional pathways.
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
- The Kentucky Society of CPAs formed a task force to discuss additional pathways to licensure.
Louisiana
Maine
Mariana Islands
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
- The Missouri Society of CPAs formed a task force to discuss additional pathways to licensure.
Montana
Nebraska
- Nebraska automatically recognizes CPA certificates from other states.
Nevada
- Nevada automatically recognizes CPA certificates from other states.
New Hampshire
- The New Hampshire BOA adopted new rules to allow universal license recognition — for CPAs and other professions.
New Jersey
- The New Jersey Society of CPAs supports additional pathways to licensure.
- The NJCPA has shared concerns about the AICPA/NASBA CPA Compentency-Based Experience Pathway proposal and NASBA's proposed UAA updates.
- The NJCPA submitted comments about the AICPA/NASBA CPA Compentency-Based Experience Pathway proposal and NASBA's proposed UAA updates.
New Mexico
New York
- New York already has additional pathways.
North Carolina
- North Carolina automatically recognizes CPA certificates from other states.
- The North Carolina Association of CPAs has formed a task force to discuss additional pathways to licensure.
North Dakota
Ohio
- Ohio already has additional pathways.
- The OSCPA has drafted legislation to change pathways to CPA licensure with respect to education requirements and to allow for automatic mobility.
Oklahoma
Oregon
- The Oregon BOA is discussing additional pathways to licensure.
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
- South Carolina already has additional pathways and the South Carolina Association of CPAs introduced legislation for further changes.
South Dakota
Tennessee
Texas
- Legislation was introduced that would add a new pathway based on earning a bachelor's degree, passing the CPA exam and having two years of experience.
- A second bill introduced would allow automatic mobility.
U.S. Virgin Islands
Utah
- The Utah Association of CPAs is considering options for additional pathways to licensure.
Vermont
Virginia
- The Virginia Society of CPAs board of directors approved revisions to its position statement on the pathways discussion by endorsing automatic mobility. The VSCPA also is drafting legislation to create a new pathway to CPA licensure.
- The VSCPA submitted comments on the proposed changes to the Uniform Accountancy Act and the CPA compentency pathway.
Washington
- Washington has reciprocity and the BOA is looking at a potential rule change to have automatic recognition of licensure.
Washington, D.C.
West Virginia
Wisconsin
Wyoming
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
