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Pathways to becoming a CPA

Tracking the licensing transition

Updated: Nov. 4, 2025

On Jan. 1, 2026, Minnesota will offer three pathways for aspiring CPAs to become licensed.

Minnesota joins more than 20 other states that, in 2025, made statute and/or rules changes to offer additional pathways to licensure. The remaining jurisdictions are in various stages of discussion and advocacy, which is tracked on this page.

Learn more about becoming a CPA in Minnesota

Learn more about rules and CPA certification in Minnesota
   

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Tracking national pathways progress

Note: A pathways bill was passed in New York, but it needs a signature from the governor to become law. It is expected to be signed.

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.

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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 

• On July 23, 2025, HB 121, which creates additional pathways to CPA licensure and automatic mobility, became law without the governor's signature.

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 — recently updated

• On Oct. 3, 2025, Gov. Gavin Newsom signed Assembly Bill 1175 into law, which creates an additional pathway to CPA licensure and automatic mobility.

Colorado 

• The Colorado Society of CPAs (COCPA) board in April 2025 voted to support future legislation that would align the Colorado Accountancy Act with the UAA's revised licensure pathways, according to the COCPA. The board created a Licensure Modernization Task Force to navigate the legislative process. Colorado's next legislative session begins in January 2026.

Connecticut 

• On June 10, 2025, Gov. Ned Lamont signed into law House Bill 7020, which creates additional pathways to CPA licensure and automatic mobility.

Delaware 

• On July 30, 2025, Gov. Matt Meyer signed HB143/HS1, creating an additional pathway to CPA licensure and automatic mobility.

Florida 

• CS/SB 160, which advocated for additional pathways to CPA licensure and automatic mobility, passed through the Florida Senate. However, the bill stalled after broader deregulation efforts were introduced in the Florida Legislature. It's expected that a pathways and mobility bill will be reintroduced in 2026. 

Georgia 

• On May 19, 2025, Gov. Brian Kemp signed HB148 into law, approving additional pathways to CPA licensure and automatic mobility.

Hawaii 

• On April 10, 2025, Gov. Josh Green signed SB1291 SD1, which creates additional pathways to CPA licensure.

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 

• On Aug. 15, 2025, Gov. JB Pritzker signed House Bill 2459, which creates two additional paths to CPA licensure and automatic mobility.

Indiana 

• On April 16, 2025, House Bill 1143 was signed by Gov. Mike Braun. This creates a third pathway to CPA licensure.

Iowa 

• On May 1, 2025, House File 778 was signed by Gov. Kim Reynolds. The new law creates additional pathways to CPA licensure and automatic mobility.

Kansas

• The Kansas Society of CPAs (KSCPA) is discussing pathways and mobility legislation and anticipates 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

• HP 1200, originally aimed at creating additional pathways to CPA licensure and automatic mobility, was amended to only clarify when Maine CPA candidates can sit for the exam.
• The Maine Society of CPAs said it will reintroduce legislation in 2026 to align with the modified UAA.

Maryland 

• On May 6, 2025, Senate Bill 51 was signed by Gov. Wes Moore. The bill creates automatic mobility.
• The Maryland Society of CPAs anticipates that pathways legislation will be introduced in the 2026 legislative session.

Massachusetts 

• H.4356, a new bill draft, was introduced Aug. 7, 2025, to create additional pathways and automatic mobility.
• Originally, H.352 and S.209 were introduced in the Massachusetts Legislature.

Michigan — recently updated

• House Bill 4893 was introduced in the Michigan Legislature to create an additional pathway to licensure and automatic mobility.

Minnesota 

• On May 23, 2025, Gov. Tim Walz signed Senate File 3045, creating additional pathways to CPA licensure and automatic mobility.
  • Read the pathways bill language starting at line 90.1 of the omnibus bill.

Mississippi — recently updated

• The Mississippi Society of CPAs plans to introduce legislation in 2026 to create a new CPA pathway, according to the society.

Missouri — recently updated

• The Missouri Society of CPAs plans to introduce legislation in 2026 to create a new CPA pathway, according to the society.

Montana 

• On May 1, 2025, SB166 was signed by Gov. Greg Gianforte to become law. This law "simply removes 150 from law," according to the Montana Society of CPAs.
• It is expected that the Montana Board of Public Accountants will make a rules change to create additional pathways mirroring other states.

Nebraska 

• Nebraska automatically recognizes CPA certificates from other states. 
• The Nebraska Society of CPAs (NESCPA) formed a CPA licensure task force in May 2025 to review potential changes. Task force recommendations will be presented to the NESCPA board and the State Board of Accountancy. 

Nevada 

• Nevada automatically recognizes CPA certificates from other states. 
• On May 26, 2025, Assembly Bill 510 was signed by Gov. Joe Lombardo. This creates additional pathways to CPA licensure. 

New Hampshire 

• The New Hampshire Society of CPAs plans to file a bill creating additional pathways and automatic mobility in September 2025, according to society staff.

New Jersey 

• Bill A5598 was passed by the New Jersey Assembly to create additional pathways to CPA licensure and automatic mobility. The Senate still needs to take up the issue.

New Mexico 

• 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 

• Assembly Bill 7613 was passed by the New York State Assembly and Senate. The bill creates additional pathways and automatic mobility. It now awaits Gov. Kathy Hochul's signature to become law.

North Carolina 

• On July 1, 2025, Senate File 321 was signed by Gov. Josh Stein to create an additional pathway to CPA licensure.
• North Carolina already automatically recognizes CPA certificates from other states. 

North Dakota 

• The North Dakota CPA Society (NDCPAS) is planning to work with its state Board of Accountancy to draft legislation in 2027.

Ohio 

• On Jan. 8, 2025, Ohio Gov. Mike DeWine signed into law House Bill 238, creating additional pathways to CPA licensure and allowing automatic mobility.

Oklahoma

• The Oklahoma Society of CPAs is monitoring pathways and mobility discussions, according to society staff.

Oregon

• On May 22, 2025, Gov. Tina Kotek signed SB 797, creating additional pathways to CPA licensure and automatic mobility. 

Pennsylvania 

• On June 30, 2025, Senate Bill 719 was signed by Gov. Josh Shapiro. The bill creates an additional pathway to CPA licensure and automatic mobility.

Rhode Island 

• New England state CPA societies, including the Rhode Island Society of CPAs, shared concerns via comment on the proposed changes to the Uniform Accountancy Act and the CPA competency pathway.

South Carolina 

• On May 12, 2025, Gov. Henry McMaster signed into law Senate Bill 176, which creates additional pathways to CPA licensure and automatic mobility.

South Dakota 

• The South Dakota CPA Society board approved drafting legislation for 2026 to create additional pathways and automatic mobility.

Tennessee 

• On May 21, 2025, Gov. Bill Lee signed HB1330, creating additional pathways to CPA licensure and adopting automatic mobility.

Texas 

• On May 8, 2025, Gov. Greg Abbott signed SB 262, which creates additional pathways to CPA licensure. 
• On May 19, 2025, Gov. Greg Abbott signed SB 522, which calls for automatic mobility.

Utah 

• On March 25, 2025, Gov. Spencer Cox signed SB 15, which calls for additional pathways to CPA licensure and automatic mobility. 

Vermont 

• The Vermont Society of CPAs plans to introduce pathways legislation, according to society staff.

Virginia 

• On March 24, 2025, Gov. Glenn Youngkin signed into law HF2042/SB1042, creating additional pathways and automatic mobility.

Washington — recently updated

• On Oct. 17, 2025, the Washington State BOA adopted two new pathways.
• On April 25, 2025, the Washington State BOA adopted a rule change for automatic recognition of CPA licenses from other jurisdictions.

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 

• The West Virginia Society of CPAs (WVCPA) is discussing pathways and mobility legislation and anticipates pursuing changes in 2026, according to the WVCPA.

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