Leaders of the CPA society maintain that the 150-hour pathway will persist; it remains unchanged.
In a recent Earmark webinar, key figures from state CPA societies chimed in on the hot topic of CPA licensure and the misconception that numerous states are eyeing to scrap the 150-hour rule.
As states consider adding an additional pathway to CPA licensure, representatives from the CPA societies of New York, California, Texas, Pennsylvania, and Florida spoke about the persistent rumor that states are trying to remove the 150-hour requirement from their certification process.
Multiple state representatives argued that a developing narrative is eagerly claiming the 150-hour requirement is being removed across the U.S. While presenting their licensure paths, each representative emphasized they're introducing new pathways to licensure – but none plan to repeal or overturn the existing 150-hour licensure pathway.
According to the event's host, Blake Oliver, some surprising insights arose. "I was taken aback to learn that over 30 states have been collaborating on these concepts for well over a year, despite variations in implementation timelines," he said.
"One idea I hadn't heard before comes from [Texas], which supports a 'regular cadence to practice analysis' for licensure requirements, similar to those other professions lack but accounting doesn't," Oliver added. "I also appreciated how states are implementing specific requirements, like the definition of an accounting concentration, into regulatory rules instead of statutes, enabling easier adaptation as the profession evolves, especially with technological advancements."
Currently, the American Institute of CPAs and the National Association of State Boards of Accountancy are inviting feedback on a revised proposal for an alternative CPA licensure path.
CPA Society Leaders Speak
Following are brief highlights from the representatives:
Calvin Harris, CEO of New York State Society of CPAs
"New York hasn't introduced legislation yet. We're figuring out the best route – literally speaking – for us. But I can assure you, we'll align with the changes taking place in the rest of the profession."
Jodi Ann Ray, president and CEO of Texas Society of CPAs
"A misconception needs addressing: we're focusing on the time and cost of education as an essential part of licensure's future. In Texas, the proposed third pathway involves completing a bachelor's degree with an accounting concentration, two years of relevant work experience, and passing the Uniform CPA Exam. This new pathway doesn't diminish the existing ones."
Geoffrey Brown, president and CEO of Illinois CPA Society
"Our bill is progressing through the legislative process. A notable difference lies in our timeline: the mobility fix comes into effect on Jan. 1, 2026, and the additional pathways kick in a year later. Right now, we're prioritizing communicating important details to stakeholders due to the significant impact these reforms will have on the profession."
Denise LeDuc Froemming, CEO of California Society of CPAs
"Our bill was dropped on Feb. 21, and the process runs through Oct. 12. If it passes – which we believe it will – open mobility will take effect on Jan. 1, 2026. The pathway will become effective on July 1, so there's a six-month overlap."
Shelly Weir, president and CEO of Florida Institute of CPAs
"Florida was the pioneer of the 150-hour rule. We've filed legislation, and the fun begins today as the legislative session starts. We were among the initial bills filed ahead of the session, and we had a committee hearing before it began."
CEO of Pennsylvania Institute of CPAs
"Pennsylvania hasn't introduced licensure legislation yet, but we'll soon. We have a bill drafted and expect to introduce it within the next two weeks. We have a full-time legislature in Pennsylvania, but the first few weeks of the session focus on organizational work. We're waiting for the right moment to launch the bill."
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[1] "Georgia Governor Brian Kemp signs bill creating new CPA Licensure Pathways"[2] "Webinar: CPA Licensing Updates – A View from the State Societies"[3] "Pennsylvania Nails Legislative Timetable for Accounting Licensure Change"[4] "Georgia Unveils New CPA Licensure Pathways"[5] "States Look to Create Alternative CPA Licensure Paths"
- The American Institute of CPAs and the National Association of State Boards of Accountancy are currently inviting feedback on a revised proposal for an alternative CPA licensure path.
- Amid the focus on new CPA licensure pathways, Jodi Ann Ray, president and CEO of Texas Society of CPAs, stated that they are focusing on the time and cost of education as an essential part of licensure's future.
- In a bullish move for finance, Shelly Weir, president and CEO of Florida Institute of CPAs, announced that Florida had filed legislation and the legislative session had started, making them among the initial bills filed ahead of the session.
- As states explore new CPA licensure pathways, Blake Oliver, the event's host, appreciated how states are implementing specific requirements into regulatory rules, enabling easier adaptation as the profession evolves.
- As the profession moves towards 2025 and beyond, Denise LeDuc Froemming, CEO of California Society of CPAs, revealed that their bill was dropped on Feb. 21 and, if it passes, open mobility will take effect on Jan. 1, 2026.
- With the embezzlement of education resources a concern for many, Calvin Harris, CEO of New York State Society of CPAs, assured that New York hasn't introduced legislation yet but will align with the changes taking place in the rest of the profession.
