New CPA Mobility Legislation Filed

December 3, 2024

On December 2, Senator Charles Perry (R-Lubbock) filed SB 522 that addresses CPA practice mobility and out-of-state practice privileges during this time of licensure change occurring in Texas and nationally.

SB 522 will ensure that those licensed in other states continue to have practice privileges in Texas if the licensees have obtained a bachelor’s degree – with the required accounting concentration and business courses; have completed one or two years of work experience depending on the licensure route chosen in the licensing state; and have passed the Uniform CPA Exam. With at least 20 states contemplating some form of change to the educational pathway to become a CPA, the national framework established allowing for unimpeded practice mobility could be upended if states do not modernize their mobility statutes. The CPA mobility provisions are well-respected among the licensed professions, and maintaining and improving upon mobility is one of TXCPA’s important issues in 2025.

Texas is leading the national effort to expand the alternative pathways to become a CPA and to ensure that mobility is modernized, updated and protects those already licensed. The Texas economy and population continue to grow and the need for Texas licensed CPAs continues to grow. As new businesses and taxpayers make Texas their home, TXCPA is advocating to ensure that the CPA pipeline is addressed, more opportunities exist for individuals to become licensed, and out-of-state CPAs will continue to have the ability to practice in Texas without an additional license or an additional fee.

TXCPA has worked closely with the Texas State Board of Public Accountancy board members and staff to craft SB 522. Many other states are considering similar legislation that provides some minimum standards and guardrails to provide the necessary public protection and ensure that only qualified out-of-state CPAs have the privilege of practicing in Texas.

TXCPA will be at the Capitol for its Advocacy Day on January 28, 2025 speaking to legislators about SB 522 and SB 262 (alternative pathways legislation). Please register to attend Advocacy Day to make your voice heard at the Capitol.

View more information in the Legislative Action Center.