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Pathways to becoming a CPA

Tracking the licensing transition

Updated: Feb. 12, 2026

As of Jan. 1, 2026, Minnesota now offers 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

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 — recently updated

• On Jan. 30, 3036, Gov. Kay Ive signed HB 59, creating an additional pathway to CPA licensure.
• Alabama automatically recognizes CPA certificates from other states. 

Alaska 

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

Arizona — recently updated

• HB2476 and SB1181 were introduced in the Arizona Legislature to create additional pathways to CPA licensure and individual mobility.

Arkansas

• On Nov. 10, 2025, Gov. Sarah Huckabee Sanders signed on an Arkansas BOA draft change to add a new pathway to CPA licensure. Following a comment period, the rule package moves to the Arkansas Legislative Council for review, according to CFO Dive.

California 

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

Colorado — recently updated

• SB26-076 was introduced to create additional pathways to CPA licensure and individual mobility. 

Connecticut 

• On June 10, 2025, Gov. Ned Lamont signed House Bill 7020, creating additional pathways to CPA licensure and individual mobility.

Delaware 

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

Florida — recently updated

• SB 364, designed to create additional pathways to CPA licensure and individual mobility, passed the Florida Senate. HB333, the companion bill, awaits action in the Florida House.

Georgia 

• On May 19, 2025, Gov. Brian Kemp signed HB148, creating additional pathways to CPA licensure and individual mobility.

Hawaii 

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

Idaho — recently updated

• House Bill 563 was introduced to create additional pathways to CPA licensure and individual mobility. 

Illinois 

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

Indiana 

• On April 16, 2025, Gov. Mike Braun signed House Bill 1143, creating a third pathway to CPA licensure.
• On Oct. 1, 2025, the Indiana Board of Accountancy individual mobility provision took effect.

Iowa 

• On May 1, 2025, Gov. Kim Reynolds signed House File 778, creating additional pathways to CPA licensure and individual mobility.

Kansas — recently updated

• HB 2573 was introduced to create an additional pathway to CPA licensure and individual mobility. 

Kentucky — recently updated

• House Bill 45 was approved in the House to create an additional pathway to CPA licensure and individual mobility. It now heads to the Senate.

Louisiana

• The Society of Louisiana CPAs is monitoring discussions on pathways and individual mobility, according to the society.

Maine

• HP 1200, originally aimed at creating additional pathways to CPA licensure and individual 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 — recently updated

• SB34 was introduced in the Maryland General Assembly to create an additional pathway to CPA licensure.
• On May 6, 2025, Gov. Wes Moore signed Senate Bill 51, creating individual mobility.

Massachusetts 

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

Michigan 

• The House passed House Bill 4893 to create an additional pathway to licensure and individual mobility. It now awaits Senate action.

Minnesota 

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

Mississippi — recently updated

• The Senate passed Senate Bill 2830 to create an additional pathway to CPA licensure and individual mobility. It now heads to the House.

Missouri — recently updated

• The House passed HB 1791 to create additional pathways to CPA licensure and individual mobility. SB 1233 is advancing through the Senate.

Montana 

• On May 1, 2025, Gov. Greg Gianforte signed SB166. 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 those of other states.

Nebraska — recently updated

• LB718 was introduced in the Nebraska Legislature to create an additional pathway to CPA licensure.
• Nebraska automatically recognizes CPA certificates from other states. 

Nevada 

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

New Hampshire — recently updated

• HB1259 was introduced in the New Hampshire House of Representatives to create an additional to CPA licensure and individual mobility.

New Jersey — recently updated

• On Jan. 12, 2026, Gov. Phil Murphy signed Bill A5598, creating an additional pathway to CPA licensure and individual mobility.

New Mexico 

• On April 8, 2025, Gov. Michelle Lujan Grisham signed HB 296, creating additional pathways to CPA licensure and individual mobility.

New York 

• On Nov. 21, 2025, Gov. Kathy Hochul signed Assembly Bill 7613, creating additional pathways to CPA licensure and individual mobility.

North Carolina 

• On July 1, 2025, Gov. Josh Stein signed Senate File 321, creating 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, Gov. Mike DeWine signed House Bill 238, creating additional pathways to CPA licensure and allowing individual mobility.

Oklahoma — recently updated

• HB 4317 was introduced to create an additional pathway to CPA licensure and individual mobility.

Oregon

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

Pennsylvania 

• On June 30, 2025, Gov. Josh Shapiro signed Senate Bill 719, creating an additional pathway to CPA licensure and individual 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 individual mobility.

South Dakota — recently updated

• The House passed House Bill 1035 to create an additional pathway to CPA licensure and individual mobility. It now heads to the Senate.

Tennessee 

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

Texas 

• On May 8, 2025, Gov. Greg Abbott signed SB 262, creating additional pathways to CPA licensure. 
• On May 19, 2025, Gov. Greg Abbott signed SB 522, creating individual mobility.

Utah 

• On March 25, 2025, Gov. Spencer Cox signed SB 15, creating additional pathways to CPA licensure and individual mobility. 

Vermont — recently updated

• H.707 was introduced to create an additional pathway to CPA licensure and individual mobility.

Virginia 

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

Washington 

• 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 individual 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 individual mobility, according to the GWSCPA.

West Virginia — recently updated

• The Senate passed Senate Bill 532 to create additional pathways to CPA licensure and individual mobility. It now heads to the House.

Wisconsin — recently updated

• Both bodies of the Wisconsin Legislature approved Assembly Bill 696 to create an additional pathway to CPA licensure and individual mobility. It now awaits Gov. Tony Evers' signature.

Wyoming