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Louisiana updates certified public accountant licensing, education requirements, and out-of-state practice rules

Original title: ACCOUNTANTS/CPA: Provides for the regulation of certified public accountants and the State Board of Certified Public Accountants of Louisiana (EN SEE FISC NOTE SG RV)

Last action · June 2, 2026: Effective date: 08/01/2026.Sponsor: Beau Beaullieu

Introduced
Committee
Floor Vote
Passed
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What This Bill Does

Act 653 updates regulations for certified public accountants in Louisiana by modifying board membership requirements, establishing new educational pathways and exam timelines, and revising out-of-state practice mobility privileges. The measure takes effect on August 1, 2026.

Why it matters

Changes licensure standards, continuing education deadlines, and out-of-state practice rules for accountants seeking to operate in Louisiana, impacting how CPAs qualify and maintain their credentials.

Background
  • The State Board of Certified Public Accountants of Louisiana regulates the practice of certified public accountants within the state. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

certified public accountants

Certified public accountants are subject to updated board regulations, licensing standards, and professional mobility practice rules.

Directly affected

applicants for CPA certificates

Applicants must meet revised educational pathways, experience durations, and examination completion deadlines to obtain certification.

Key Facts

  • The State Board of Certified Public Accountants consists of seven members appointed by the governor, selected from diverse practice areas including tax, audit, and education.
  • Board members are appointed from a list of three or more names submitted by the Society of Louisiana Certified Public Accountants or its successor.
  • Applicants for an initial CPA certificate must complete one of three educational pathways involving a baccalaureate or post-baccalaureate degree with an accounting concentration.
  • Applicants must complete the educational requirements by December thirty-first of the fifth calendar year following successful completion of the examination, or exam scores become void.
Show all 8 facts
  • Applicants must complete one year of experience for specific educational pathways, or two years for a baccalaureate pathway without additional hours, verified by a licensee.
  • Out-of-state CPAs in good standing from states with substantially equivalent requirements may be granted mobility practice privileges in Louisiana.
  • The board may adopt rules allowing individuals offering professional services to be granted practice privileges without giving notice or paying a fee.
  • R.S. 37:73(19) and 74.1(3) are repealed in their entirety.

Frequently Asked Questions

What educational requirements must CPA applicants complete?
Applicants must complete one of three educational pathways, including 150 semester hours with a degree and accounting concentration, a post-baccalaureate degree with an accounting concentration, or a baccalaureate degree with an accounting concentration, within five years of passing the examination.
How does the law affect out-of-state certified public accountants?
Out-of-state CPAs in good standing from jurisdictions with substantially equivalent requirements are presumed to have qualifications equivalent to Louisiana's and receive active practice privileges, subject to notification and fee rules or board-adopted administrative rules.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Signed into law.

Procedural history

20 actions
  1. Jun 2, 2026HouseEnrolled
    Signed by the Governor. Becomes Act No. 653.
  2. Jun 2, 2026House
    Effective date: 08/01/2026.
  3. May 26, 2026House
    Sent to the Governor for executive approval.
  4. May 25, 2026House
    Received from the Senate without amendments.
  5. May 25, 2026HouseEnrolled
    Enrolled and signed by the Speaker of the House.
  6. May 25, 2026SenateEnrolled
    Signed by the President of the Senate.
Show 14 earlier actions
  1. May 21, 2026SenateFloor
    Rules suspended. Read by title, passed by a vote of 35 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
  2. May 18, 2026SenateFloor
    Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
  3. May 14, 2026SenateIntroduced
    Read by title and referred to the Legislative Bureau.
  4. May 13, 2026SenateCommittee
    Reported favorably.
  5. Mar 31, 2026SenateCommittee
    Read second time by title and referred to the Committee on Commerce, Consumer Protection and International Affairs.
  6. Mar 30, 2026Senate
    Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
  7. Mar 26, 2026HouseFloor
    Read third time by title, roll called on final passage, yeas 91, nays 0. Finally passed, title adopted, ordered to the Senate.
  8. Mar 25, 2026House
    Scheduled for floor debate on 03/26/2026.
  9. Mar 24, 2026HouseFloor
    Read by title, ordered engrossed, passed to 3rd reading.
  10. Mar 23, 2026HouseCommittee
    Reported favorably (13-0).
  11. Mar 9, 2026HouseIntroduced
    Read by title, under the rules, referred to the Committee on Commerce.
  12. Feb 27, 2026House
    First appeared in the Interim Calendar on 2/27/2026.
  13. Feb 26, 2026House
    Prefiled.
  14. Feb 26, 2026HouseCommittee
    Under the rules, provisionally referred to the Committee on Commerce.

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift90% confidence

Streamlined Out-of-State CPA Practice

The legislation clarifies and updates out-of-state mobility provisions, allowing the board to waive notice and fee requirements via administrative rules.

Connected Entities

State Board of Certified Public Accountants of Louisiana, Society of Louisiana Certified Public Accountants
OrganizationState Board of Certified Public Accountants of Louisiana“State regulatory board responsible for the oversight and licensing of certified ”Map →
OrganizationSociety of Louisiana Certified Public Accountants“Professional society that submits names of potential board members to the govern”Map →

Sources

Open source document

www.legis.la.gov

Analysis Score

0–100
  • Significance50
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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