State Updates
Four More States Add CPA Pathways Between March and May 2026
South Dakota, Nebraska, West Virginia, and Oklahoma each signed 120-credit CPA pathway legislation between February 25 and May 6, 2026. The four signings push the national count to 39 states.
Published May 19, 20265 min readVerified as of May 19, 2026
What Happened
Four governors signed 120-credit CPA pathway bills in a 70-day stretch from late February through early May 2026, bringing the national count of states with enacted alternatives to the 150-hour rule to 39. Nebraska, South Dakota, West Virginia, and Oklahoma all added pathways built around a bachelor's degree and two years of supervised experience, while preserving the traditional 150-credit option for candidates already on that track. Together with the April signings in Kentucky, Arizona, Kansas, and New Hampshire, this stretch represents one of the most concentrated periods of state CPA legislation activity to date.
Nebraska: LB 718 signed February 25
Governor Jim Pillen signed Legislative Bill 718 on February 25, 2026. The bill creates three pathways: a master's degree with one year of experience, a bachelor's degree with 30 additional credit hours and one year of experience, and a bachelor's degree with two years of experience. The third pathway is the new option that opens licensure to candidates without a fifth year of college. LB 718 takes effect approximately July 17, 2026, which is three months after the Nebraska Legislature adjourns. The Nebraska Society of CPAs noted that the state already recognizes CPA certificates from other states automatically, so the new pathway primarily affects in-state candidates entering the profession. The full requirements are on our Nebraska CPA requirements page.
South Dakota: HB 1035 signed March 2
Governor Larry Rhoden signed House Bill 1035 on March 2, 2026, with the new pathway taking effect July 1, 2026. HB 1035 passed both chambers of the South Dakota Legislature unanimously. The bill adds a bachelor's degree in accounting plus two years of supervised experience pathway and adds interstate practice provisions that allow CPAs licensed in other states to practice in South Dakota under defined conditions. The bill description characterized HB 1035 as a response to the accounting shortage in the state, where retirements and increasing demand have created pressure on the CPA pipeline. The full requirements are on our South Dakota CPA requirements page.
West Virginia: HB 4088 signed March 3
Governor Patrick Morrisey signed House Bill 4088 on March 3, 2026, with the new pathways taking effect May 24, 2026. HB 4088 creates three pathways: a bachelor's degree plus 30 additional credits and one year of experience, a graduate degree with one year of experience, or a bachelor's degree (120 credits) with two years of experience. The West Virginia Society of CPAs framed the bill as proactive workforce planning. For the full standalone coverage, see our West Virginia HB 4088 article.
Oklahoma: HB 4317 signed May 6
Governor Kevin Stitt signed House Bill 4317 on May 6, 2026, with the law taking effect November 1, 2026. Oklahoma's HB 4317 is the most explicitly aligned with the Uniform Accountancy Act 9th Edition framework, adopting all three pathways from the model legislation plus an individual-based mobility model. Under the new law, CPAs licensed in Oklahoma can practice across state lines based on individual qualifications rather than the previous state-based "substantial equivalency" standard. The bill also includes safe harbor protections for CPAs already licensed under the prior framework. The full requirements are on our Oklahoma CPA requirements page.
Where the National Count Stands
The March through May 2026 signings push the count of states with enacted 120-credit pathway legislation to 39, with five additional states still in the pending or proposed stage. The most common template is now a bachelor's degree plus two years of supervised experience, which is the framework AICPA and NASBA endorsed in the UAA 9th Edition published in July 2025. CFO Dive's 2026 coverage projected that 40 or more states would have enacted alternatives by year-end, and the current pace suggests the count will hit that target during summer 2026.
What Candidates in These States Should Do
If you are studying in Nebraska, South Dakota, West Virginia, or Oklahoma, the new pathway likely affects your timeline. A candidate planning a fifth year of college specifically to hit 150 credits can now skip that step and start working sooner, assuming the additional year of supervised experience fits the career plan. Each state's effective date is different (West Virginia May 24, 2026; South Dakota July 1, 2026; Nebraska approximately July 17, 2026; Oklahoma November 1, 2026). Verify the exact start date with your state board before changing plans. For a visual comparison of pathway status across all 50 states, see our interactive state pathway map. If you are choosing a CPA review course, the LIFTS assessment helps match courses to your learning style, budget, and timeline.
Sources
- 1.MNCPA — Broadening Pathways to CPA Licensure (National Tracker)(accessed May 19, 2026)
- 2.MNCPA — CPA License Pathways Implementation Dates(accessed May 19, 2026)
- 3.Nebraska Society of CPAs — New Path to CPA Approved (LB 718)(accessed May 19, 2026)
- 4.OSCPA — Oklahoma CPA Licensure Modernization Bill Signed Into Law(accessed May 19, 2026)
- 5.CFO Dive — West Virginia to open new CPA pathways in May(accessed May 19, 2026)
- 6.NASBA — New CPA Licensure Pathways and CPA Mobility(accessed May 19, 2026)
Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
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