State Updates
Louisiana Enacts 120-Credit CPA Pathway (HB 548): What Candidates Need to Know
Governor Jeff Landry signed HB 548 into law on June 3, 2026, creating three pathways to CPA licensure and removing the 150-credit-hour requirement as the only route. The law also adds mobility practice privileges for out-of-state CPAs.
Published June 7, 20264 min readVerified as of June 7, 2026
What Happened
Governor Jeff Landry signed House Bill 548 into law on June 3, 2026, giving Louisiana three routes to CPA licensure and removing the 150-credit-hour requirement as the only path. HB 548 cleared the legislature and went to the governor on May 26. The signing makes Louisiana one of the latest states to adopt the bachelor's-plus-experience model that the AICPA and NASBA added to the Uniform Accountancy Act in May 2025. The bill also replaces the old "substantial equivalency" standard for out-of-state CPAs with "mobility practice privileges," which lets licensees from other states practice in Louisiana without a separate license.
What the New Pathways Require
HB 548 sets out three ways to qualify, and all three require passing the Uniform CPA Exam. The first is a bachelor's degree with an accounting concentration (120 credits) plus two years of supervised experience. The second is a bachelor's degree plus 30 additional credit hours plus one year of experience, which matches the older 150-hour education level. The third accepts a graduate or post-baccalaureate degree plus one year of experience. The common thread is that candidates who stop at a 120-credit bachelor's degree make up the difference with a second year of work, while candidates who complete more education need only one year.
How Louisiana's Pathways Compare
The trade-off across the three routes is the balance between classroom time and work experience. A candidate who finishes a master's degree or adds 30 credits beyond a bachelor's qualifies with one year of supervised experience. A candidate who stops at a 120-credit bachelor's with an accounting concentration needs two years instead. Louisiana already let candidates sit for the exam without the full 150 hours, so the change lands on the licensure side, where the extra 30 credit hours used to be mandatory. All experience must be supervised and verified under the rules administered by the Louisiana State Board of CPAs.
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What Stays the Same
HB 548 does not change Louisiana's fee structure or continuing education rules. The initial license fee stays at $100, annual renewal stays at $120, and CPAs still complete 40 hours of continuing professional education (CPE) each year. Louisiana also keeps its policy of not requiring a Social Security number to apply, which has long made it a common choice for international candidates. The exact effective date follows the enrolled act. Louisiana laws passed in a regular session generally take effect August 1 unless the act specifies otherwise, so candidates should confirm the date with the board before applying under the new framework.
Where Louisiana Fits Nationally
Louisiana is part of a fast-moving national shift. As of June 2026, roughly 43 states have enacted a 120-credit pathway or changed their certification rules, according to the Minnesota Society of CPAs tracker, and Louisiana signed within days of Missouri and Vermont sending similar bills to their governors. The three-pathway design in HB 548 follows the same template that Kentucky, Tennessee, Virginia, and West Virginia adopted, which keeps the bachelor's-plus-two-years option consistent across much of the South and simplifies planning for candidates who expect to work across state lines. The full picture is on our 120-credit pathway tracker and the interactive pathway map.
What Louisiana Candidates Should Do
Candidates close to finishing a bachelor's degree should weigh the 120-credit route, which trades a fifth year of school for a second year of supervised work and can save a full year of tuition. Those already past 150 credits can license under the education-heavy routes with one year of experience. The Louisiana State Board of CPAs handles applications and can confirm how HB 548 applies to your situation at (504) 566-1244 or cpaboard.sitemaster@la.gov. We've updated our Louisiana CPA requirements page with all three pathways, and the LIFTS assessment can help match a review course to your budget and timeline.
Sources
- 1.Louisiana Legislature — HB 548 (2026 Regular Session)(accessed Jun 7, 2026)
- 2.CFO Dive — 3 More States Pass CPA Pathways Legislation(accessed Jun 7, 2026)
- 3.MNCPA — Broadening Pathways to CPA Licensure (National Tracker)(accessed Jun 7, 2026)
- 4.Society of Louisiana CPAs — Getting Started(accessed Jun 7, 2026)
- 5.Accounting Today — Rhode Island, Louisiana introduce alternative pathways(accessed Jun 7, 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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