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Evolving CPA Licensure Requirements FAQs

1. Why are changes being made to CPA licensure requirements?

The business world has changed significantly, with new technology, regulations, and market complexities reshaping what CPAs need to know. The updated licensure model ensures that new CPAs gain skills in areas like data analytics and technology, while maintaining the rigor and trust of the CPA credential.

2. Is the CPA license still important?

Yes. The CPA license protects the public, supports businesses and government, and ensures accountability. CPAs are held to strict ethical and technical standards, are subject to regulatory oversight, and must follow a high code of conduct throughout their careers.

3. Are standards being lowered, or is the 150-hour requirement going away?

No. The 150-hour requirement remains. Changes simply re-establish additional pathways to help candidates meet this requirement.

4. Is the CPA Exam still required?

Yes. All candidates, no matter their pathway, must pass the Uniform CPA Exam — the profession’s most rigorous measure of competency.

5. Will these changes impact CPA mobility?

Yes — in a positive way. Alongside evolving the licensure model, state societies are working to implement a mobility fix so CPAs can continue to practice across state lines without unnecessary barriers.

6. Will New England lose oversight of CPAs from other states?

No. Out-of-state CPAs must consent to New England Board jurisdiction, which ensures accountability while aligning with national mobility standards.

7. Why is it taking so long to pass in New England?

Unlike many states that have part-time legislatures whose session can range only from 60 days to a few months, New England has a two-year full-time legislature. This structure often leads to longer timelines for bills to move forward, even those with strong support. While the process can feel slow, it allows for more thorough review and debate before a law is enacted.

8. Will these changes solve all of the profession's challenges?

No single change can. Licensure reform is one part of a broader strategy to strengthen the pipeline, attract diverse talent, and prepare for demographic shifts.

9. Is this an easy change?

No. Updating licensure requires legislative action in 55 jurisdictions, each with unique processes. This is complex, but collaboration across states is helping manage risks.

10. Were stakeholders included in the decision-making process?

Yes. Thousands of members and stakeholders provided input, and state societies have taken their responsibility seriously in shaping these changes.