GA HB148

Renames Georgia's Public Accountancy Act from "2014" to "2025" and creates three alternative pathways to CPA certification: 150 semester hours with a baccalaureate degree plus one year experience, a master's degree in accounting/taxation plus one year experience, or a baccalaureate degree plus two years experience.

Replaces the term "substantial equivalency" with "mobility practice privileges" throughout the code, allowing CPAs licensed in other states to practice in Georgia without obtaining a separate Georgia license if they hold a current license in good standing and meet education/examination requirements.

Removes the previous requirement that CPAs licensed before January 1, 2012 in other states could be exempt from education requirements; now all CPAs seeking mobility privileges must meet board-established education and experience standards.

Eliminates outdated provisions referencing individuals certificated as CPAs under Georgia law on July 1, 1977, and removes the post-January 1, 1998 examination prerequisites that required 150 semester hours including a baccalaureate degree.

Effective date is January 1, 2026.