Rhode Island and Louisiana have become the latest states to formally begin reforming Certified Public Accountant (CPA) licensure requirements. Lawmakers in both states introduced new bills in late February, seeking to implement changes to the CPA certification pathway in their states.

Rhode Island's House Bill (2026-H 8128) was introduced by State Representative Stephen M. Casey on February 27 and has been referred to the House Corporations Committee. Louisiana's CPA pathway bill (House Bill 548) was pre-filed by State Representative Gerald "Beau" Beaullieu IV on February 26, and according to LegiScan, which tracks state legislation nationwide, the bill was referred to the House Commerce Committee earlier this week.

Both bills aim to eliminate the 150 college credit hour education requirement—which typically equates to five years of higher education—and instead establish three alternative pathways to becoming a CPA. Similar to most legislation passed in other states so far, all three pathways require passing the CPA exam but offer different combinations of education and experience.

In Rhode Island, one pathway includes completing a graduate degree or post-baccalaureate degree with one year of experience; the second pathway requires a bachelor's degree plus 30 semester credit hours and one year of experience; the third pathway requires a bachelor's degree in accounting or an equivalent major, with two years of experience in accounting, attestation, management consulting, financial consulting, tax, or advisory skills. The bill states it will take effect "upon passage."

Louisiana's pathways are set up similarly, but the proposed effective date for the new structure is not yet clear.

These new bills come as dozens of states have enacted new laws or modified licensure rules since Ohio became the first to pass similar legislation last January. According to the Minnesota Society of CPAs, which closely monitors the issue, only Maine, Wyoming, and North Dakota have not actively pursued CPA pathway legislation.

CPA pathway legislation is the result of years of efforts driven by the industry's growing desire to address the accounting talent shortage and calls to eliminate or replace the 150-credit requirement—which critics argue is costly and time-consuming, creating a barrier to entering the profession. The aim is to attract more college students into accounting, as many were being drawn to other business career paths that do not require a fifth year of college and often offer higher starting salaries.

Although there are signs that the accounting talent shortage is easing, some believe the CPA will increasingly become an important credential because it enables early-career professionals to sign audit reports and engage in higher-level work—work that, at least for now, artificial intelligence cannot perform. CFO Dive previously reported.

For ongoing updates on CPA licensure changes, see CFO Dive'stopic tracker page。