---
type: "Bill"
title: "Public Accountancy Act of 2025; enact"
description: "A BILL to be entitled an Act to amend Chapter 3 of Title 43 of the Official Code of Georgia Annotated, relating to accountants, so as to revise provisions relating to the education and experience requirements of certified public accountants; to revise provisions relating to licensure of firms practicing public accountancy; to revise provisions relating to reciprocity; to conform terminology; to amend Article 1 of Chapter 81 of Title 36 of the Official Code of Georgia Annotated, relating to local government budget and audits, so as to conform a cross-reference; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2025_26"
identifier: "HB 148"
citation: "Georgia HB 148 (2025_26)"
classification: ["bill"]
subjects: ["LOCAL GOVERNMENT", "PROFESSIONS AND BUSINESSES"]
status: "enacted"
primary_sponsors: ["Alan Powell", "Bruce Williamson", "David Wilkerson", "John Carson", "Kimberly Alexander", "Shaw Blackmon"]
version_count: 2
action_count: 15
vote_count: 2
first_action: "2025-01-28"
last_action: "2026-01-01"
source: "openstates"
source_identifier: "ocd-bill/e1d5470b-1526-45f9-abad-b38242945c18"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "b45c76afe573280ae66141a7c38d3a249a3d6a3fb16443cd04175f505822c416"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 148 (2025_26) — Public Accountancy Act of 2025; enact

A BILL to be entitled an Act to amend Chapter 3 of Title 43 of the Official Code of Georgia Annotated, relating to accountants, so as to revise provisions relating to the education and experience requirements of certified public accountants; to revise provisions relating to licensure of firms practicing public accountancy; to revise provisions relating to reciprocity; to conform terminology; to amend Article 1 of Chapter 81 of Title 36 of the Official Code of Georgia Annotated, relating to local government budget and audits, so as to conform a cross-reference; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 148/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/239057.pdf)
2. **LC 55 0431/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/230433.pdf)

## Votes

- Senate Vote #411 - 2025-2026 Regular Session — **52–0** (pass) · upper
- House Vote #44 - 2025-2026 Regular Session — **172–0** (pass) · lower

## Sponsors

- Alan Powell — primary (person)
- Bruce Williamson — primary (person)
- David Wilkerson — primary (person)
- John Carson — primary (person)
- Kimberly Alexander — primary (person)
- Shaw Blackmon — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-28** House Hopper `introduction`
- **2025-01-29** House First Readers `reading-1`
- **2025-01-30** House Second Readers `reading-2`
- **2025-02-11** House Committee Favorably Reported `committee-passage-favorable`
- **2025-02-19** House Third Readers `reading-3`
- **2025-02-19** House Passed/Adopted `passage`
- **2025-02-20** Senate Read and Referred `referral-committee`
- **2025-03-20** Senate Committee Favorably Reported `committee-passage-favorable`
- **2025-03-21** Senate Read Second Time `reading-2`
- **2025-04-02** Senate Third Read `reading-3`
- **2025-04-02** Senate Passed/Adopted `passage`
- **2025-04-10** House Sent to Governor `executive-receipt`
- **2025-05-09** House Date Signed by Governor `executive-signature`
- **2025-05-09** Act 87 `executive-signature`
- **2026-01-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e1d5470b-1526-45f9-abad-b38242945c18`. Confidence: reported (aggregated from official Georgia legislature records).