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ENROLLED
2026 Regular Session
HOUSE BILL NO. 548
BY REPRESENTATIVE BEAULLIEU
1 AN ACT
2 To amend and reenact R.S. 37:74(B)(1), (H)(2), and (J)(7), 75(G), 76(A)(1),
3 (C)(1)(introductory paragraph) and (2), (G)(introductory paragraph) and (3), and
4 94(A)(1) and (2) and to repeal R.S. 37:73(19) and 74.1(3), relative to certified public
5 accountants; to provide for definitions; to provide for membership of the State Board
6 of Certified Public Accountants; to change fees; to provide for educational
7 requirements; to provide for licensing standards; to provide for mobility practice
8 privileges; and to provide for related matters.
9 Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 37:74(B)(1), (H)(2), and (J)(7), 75(G), 76(A)(1), (C)(1)(introductory
11 paragraph) and (2), (G)(introductory paragraph) and (3), and 94(A)(1) and (2) are hereby
12 amended and reenacted to read as follows:
13 §74. State Board of Certified Public Accountants of Louisiana; powers and duties
14 * * *
15 B.(1) The board shall consist of seven members appointed by the governor,
16 all of whom shall be residents of this state and holders of valid licenses. Board
17 members shall be selected from diverse practice and professional areas, including but
18 not limited to tax, audit, and education. Each appointment shall be made from a list
19 of three or more names submitted to the governor by the Society of Louisiana
20 Certified Public Accountants or its successor.
21 * * *
22 H.
23 * * *
24 (2) The board shall have has the power to issue subpoenas to compel the
25 attendance of witnesses and the production of documents, to administer oaths, to take
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1 testimony, and receive evidence concerning all matters within the scope of this Part,
2 and to cooperate with the appropriate state and federal regulatory authorities having
3 jurisdiction over the conduct in question in investigation and enforcement concerning
4 violations of this Part and comparable acts of other states. The board shall have has
5 the power to cooperate in enforcement with appropriate foreign regulatory
6 authorities, which grant substantially equivalent comparable foreign designations
7 under R.S. 37:76(G), in instances which have or may result in criminal conviction,
8 loss of license or suspension, admonishment or censure.
9 * * *
10 J. The board may adopt rules in accordance with the Administrative
11 Procedure Act, governing its administration and enforcement of the provisions of this
12 Part and the conduct of holders of a certificate, license, or permit including but not
13 limited to rules governing:
14 * * *
15 (7) Substantial equivalency Mobility practice privileges.
16 * * *
17 §75. Qualifications for a certificate as a certified public accountant
18 * * *
19 G.(1)(a) An applicant for initial issuance of a certificate pursuant to the
20 provisions of this Section shall show that he has completed at least one of the
21 following educational pathways:
22 (i) one hundred fifty semester hours of college education including a A
23 baccalaureate or higher degree plus an additional thirty semester hours conferred by
24 a college or university acceptable to the board, the total educational program to
25 include an accounting concentration or equivalent as determined by the board to be
26 appropriate.
27 (ii) A post-baccalaureate or higher degree conferred by a college or
28 university acceptable to the board, the total educational program to include an
29 accounting concentration or equivalent as determined by the board to be appropriate.
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1 (iii) A baccalaureate or higher degree conferred by a college or university
2 acceptable to the board, the total educational program to include an accounting
3 concentration or equivalent as determined by the board to be appropriate.
4 (b) The applicant shall meet all education requirements complete one of the
5 educational pathways in Subparagraph (a) of this Paragraph by December thirty-first
6 of the fifth calendar year following successful completion of the examination, or the
7 examination scores will be voided. The board may grant additional time to complete
8 the requirements requirement as provided in this Section when an applicant can
9 demonstrate circumstances of extreme hardship.
10 (2)(a) An applicant for initial issuance of a certificate pursuant to the
11 provisions of this Section shall show that he has completed one year of experience
12 before the applicant is issued a certificate on the basis of the educational pathways
13 in Items (a)(i) or (ii) of this Subsection, or two years of experience before the
14 applicant is issued a certificate on the basis of the educational pathway in Item
15 (a)(iii) of this Subsection.
16 (b) Such experience shall include providing any type of service or advice
17 involving the use of accounting, attest, management advisory, financial advisory, tax,
18 or consulting skills. All such experience shall be obtained within the four-year
19 period preceding the board's receipt of the application and be verified by a licensee.
20 Experience gained through employment in government, industry, academia, or public
21 practice is acceptable.
22 * * *
23 §76. Issuance and renewal of certificates and maintenance of competency
24 A.(1) The board shall grant or renew certificates to persons who make
25 application to the board and demonstrate that their qualifications are in accordance
26 with the provisions of this Part or that they are eligible under the substantial
27 equivalency mobility standard prescribed in this Part.
28 * * *
29 C.(1) For those applicants who do not qualify for reciprocity under the
30 substantial equivalency mobility standard provided for in this Part, the board shall
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1 issue a certificate to a holder of an active certificate, license, or permit issued by
2 another state upon a showing that:
3 * * *
4 (2) As an alternative to the requirements of Paragraph (1) of this Subsection,
5 an active certificate holder licensed by another state who desires to establish his
6 principal place of business in this state shall request the issuance of a certificate from
7 the board prior to establishing such principal place of business. The board shall issue
8 an active certificate to such that person whose CPA qualifications are substantially
9 equivalent comparable to the CPA licensure requirements of this Part as determined
10 by the board or its designee.
11 * * *
12 G. The board may issue a certificate to a holder of a substantially equivalent
13 comparable foreign designation provided that:
14 * * *
15 (3) The applicant:
16 (a) Received the designation based upon educational and examination
17 standards substantially equivalent comparable to those in effect in this state at the
18 time the foreign designation was granted.
19 (b) Completed an experience requirement substantially equivalent
20 comparable to the requirement provided for in R.S. 37:75 in the jurisdiction which
21 granted the foreign designation, or has completed four years of professional
22 experience in this state, or meets equivalent requirements prescribed by the board
23 within the ten years immediately preceding the application.
24 * * *
25 §94. Substantial equivalency Mobility practice privileges
26 A.(1) An individual whose principal place of business is not in this state and
27 who holds a valid active license as a certified public accountant in good standing
28 from any state which the board or its designee has verified to be in substantial
29 equivalence with the licensure requirements of this Part shall be presumed to have
30 qualifications substantially equivalent to this state's requirements and shall have has
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1 all the privileges of active licensees of this state without the need to obtain a license
2 as provided in this Part. However, such individuals shall notify the board of their
3 intent to offer or render professional services under this Section and pay any fee
4 required by the board. Notwithstanding any other provision of law, the board, in
5 accordance with the Administrative Procedure Act, may adopt a rule allowing an
6 individual who offers or renders professional services, whether in person, by mail,
7 telephone, or electronic means, under this Section to be granted practice privileges
8 in this state without giving notice to the board or paying any fee. Such an individual
9 shall be subject to the requirements of Paragraph (3) of this Subsection. or otherwise
10 notify or register with the board or pay any fee, if at the time of initial licensure, the
11 individual was required to show evidence of having passed the uniform CPA
12 examination and having met one of the following requirements:
13 (a) A baccalaureate or higher degree plus an additional thirty semester hours
14 conferred by a college or university, the total educational program to include an
15 accounting concentration or equivalent, and not less than one year of experience,
16 both as defined by board rule.
17 (b) A post-baccalaureate or higher degree conferred by a college or
18 university, the total educational program to include an accounting concentration or
19 equivalent, and not less than one year of experience, both as defined by board rule.
20 (c) A baccalaureate or higher degree conferred by a college or university, the
21 total educational program to include an accounting concentration or equivalent, and
22 not less than two years of experience, both as defined by board rule.
23 (2) An individual whose principal place of business is not in this state and
24 who holds a valid active license as a certified public accountant in good standing
25 from any state as of December 31, 2024, and who, as of that date, had practice
26 privileges in this state in accordance with this Section, which the board or its
27 designee has not verified to be in substantial equivalence with the licensure
28 requirements of this Part shall be presumed to have qualifications substantially
29 equivalent to this state's requirements and shall continue to have all the privileges of
30 active licensees of this state without the need to obtain a license required by this Part
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1 or to otherwise notify or register with the board or pay any fee, if such individual
2 verifies that such individual's CPA qualifications are substantially equivalent to the
3 CPA licensure requirements required by this Part. However, such individuals shall
4 notify the board of their intent to offer or render professional services and exercise
5 the privilege afforded by this Section and pay any fee required by the board.
6 Notwithstanding any other provision of law, the board, in accordance with the
7 Administrative Procedure Act, may adopt a rule allowing an individual who offers
8 or renders professional services, whether in person, by mail, telephone, or electronic
9 means, under this Section to be granted practice privileges in this state without
10 giving notice to the board or paying any fee. Such an individual shall be subject to
11 the requirements of Paragraph (3) of this Subsection.
12 * * *
13 Section 2. R.S. 37:73(19) and 74.1(3) are hereby repealed in their entirety.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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