West Virginia 2026 Session Status: Introduced 1 R cosponsors

SB 532 — Relating to certified public accountants

Last action — To House Finance

  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House of Delegates
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2026 Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Summary

Relating to certified public accountants

Bill Text

What changed in the latest version

359 added · 376 removed

Plain-language change summary

The latest version of Bill SB 532 clarifies and updates various provisions related to certified public accountants (CPAs) in West Virginia. Key changes include revising education and experience requirements for certification, refining the authority of the Board of Accountancy to set rules, and refining the rules around practice privileges for out-of-state CPAs. These updates ensure that the rules governing CPAs stay current with industry standards and improve accountability and professionalism in the accounting field, which benefits both the profession and the public.

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WEST VIRGINIA LEGISLATURE REGULAR SESSION Introduced Senate Bill 532 By Senators Rucker, Deeds, Phillips, M.
WEST VIRGINIA LEGISLATURE REGULAR SESSION Committee Substitute for Senate Bill 532 BY SENATORSR UCKER, EEDS , HILLI, M.
Maynard, and Woodrum [Introduced January 20, 2026;
AYNARD , W OODRUM , OBERTS, ROSE,ANDM ORRIS [Reported January 30, 2026, from the Committee on Government Organization] CS for SB 532 A BILL to amend and reenact §30-9-2, §30-9-5, §30-9-7, §30-9-8, §30-9-10, §30-9-11, §30-9-16, and §30-9-26 of the Code of West Virginia, 1931, as amended, relating to certified public accountants;
referred to the Committee on Government Organization] Intr.
SB 532 2026R2155 A BILL to amend and reenact §30-9-2, §30-9-5, §30-9-7, §30-9-8, §30-9-9, §30-9-10, §30-9-11, §30-9-16, and §30-9-26 of the Code of West Virginia, 1931, as amended, relating to certified public accountants;
clarifying issuance of certificates to out-of-state applicants;
establishing conditions for issuance and renewal of authorizations;
For purposes of this definition, an entity controls another entity if the entity directly or indirectly or acting in concert with one or more other affiliated entities, or through one or more subsidiaries, owns, controls, holds with power to vote, or holds proxies representing, more than fifty percent of the voting interest in such entity.
For purposes of this definition, an entity controls another entity if the entity directly or indirectly or acting in concert with one or more other affiliated entities, or through one or more subsidiaries, owns, controls, or holds with power to vote, or holds proxies representing, more than fifty 50 percent of the voting interest in such entity.
(A) Any audit or other engagement to be performed in accordance with the statements on Auditing Standards (SAS);
(A) Any audit or other engagement to be performed in accordance with the statements Statements on Auditing Standards;
(B) Any review of a financial statement to be performed in accordance with the statements on Standards for Accounting and Review Services (SSARS);
(B) Any review of a financial statement to be performed in accordance with the statements Statements on Standards for Accounting and Review Services;
Intr.
CS for SB 532 (C) Any examination of prospective financial information to be performed in accordance with applicable Statements on Standards for Attestation Engagements;
SB 2026R2155 (C) Any examination of prospective financial information to be performed in accordance with applicable Statements on Standards for Attestation Engagements (SSAE);
(D) Any engagement to be performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board;
(D) Any engagement to be performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board (PCAOB);
or (E) Any examination, review, or agreed upon procedures engagement to be performed in accordance with the statements Statements on Standards for Attestation Engagements, other than an examination described in paragraph (C) of this subdivision.
or (E) Any examination, review or agreed upon procedures engagement to be performed in accordance with the statements on Standards for Attestation Engagements (SSAE), other than an examination described in paragraph (C) of this subdivision.
(4) "Audit" means expressing an opinion about the fairness of presentation of financial statements in accordance with the statements Statements on Auditing Standards.
(4) "Audit" means expressing an opinion about the fairness of presentation of financial statements in accordance with the statements on Auditing Standards.
(5) "Authorization" means an authorization issued pursuant to this article that entitles a permit holder or an individual practitioner to perform, attest, or compilation services.
(5) "Authorization" means an authorization issued pursuant to this article that entitles a permit holder or an individual practitioner to perform attest or compilation services.
(12) "Compilation services" means providing a service performed in accordance with the statements on Standards for Accounting and Review Services that presents, in the form of a financial statement, information that is the representation of management without an expression of Intr.
(12) "Compilation services" means providing a service performed in accordance with the statements Statements on Standards for Accounting and Review Services that presents, in the form of a financial statement, information that is the representation of management without an CS for SB 532 expression of assurance on the statement:
SB 2026R2155 assurance on the statement:
Provided, That this definition does not apply to the use of the term "compilation" in §30-9-31 of this code.
Provided, That this definition does not apply to the use of the term "compilation" in section thirty-one of this article.
A fee fixed by a court, taxing authority or other public authority is not a contingent fee.
A fee fixed by a court, taxing authority, or other public authority is not a contingent fee.
(14) "Examination", when used with reference to prospective financial statements, means expressing an opinion about the fairness of presentation of financial information in accordance with the statements on Standards for Attestation Engagements.
(14) "Examination", when used with reference to prospective financial statements, means expressing an opinion about the fairness of presentation of financial information in accordance with the statements Statements on Standards for Attestation Engagements.
(15) "Financial statement" means a writing or other presentation, including accompanying notes, which presents, in whole or in part, historical or prospective financial position, results of operations or changes in financial position of any person, corporation, partnership or other entity.
(15) "Financial statement" means a writing or other presentation, including accompanying notes, which presents, in whole or in part, historical or prospective financial position, results of operations or changes in financial position of any person, corporation, partnership, or other entity.
(16) "Firm" means any business entity, including, but not limited to, accounting corporations and professional limited liability companies, in which two or more certified public accountants or public accountants hold an ownership or membership interest, in terms of the financial interests and voting rights of all partners, officers, shareholders, members or managers, and the primary business activity of which is the provision of professional services to the public by certified public accountants or public accountants.
(16) "Firm" means any business entity, including, but not limited to, accounting corporations and professional limited liability companies, in which two or more certified public accountants or public accountants hold an ownership or membership interest, in terms of the financial interests and voting rights of all partners, officers, shareholders, members, or managers, and the primary business activity of which is the provision of professional services to the public by certified public accountants or public accountants.
(A) Any professional limited liability company organized pursuant to article thirteen, chapter thirty-one-b of this code, consisting of one or more licensed certified public accountants or licensed public accountants;
(A) Any professional limited liability company organized pursuant to §31B-13-1 et seq.
of this code, consisting of one or more licensed certified public accountants or licensed public accountants;
(i) A simple majority of ownership of the firm, in terms of financial interests and voting rights of all partners, officers, shareholders, members or managers, belongs either to:
(i) A simple majority of ownership of the firm, in terms of financial interests and voting rights of all partners, officers, shareholders, members, or managers, belongs either to:
(I) Certified public accountants holding a certificate under section twelve of this article or Intr.
CS for SB 532 (I) Certified public accountants holding a certificate under §30-9-12 of this code or the equivalent provision of another state;
SB 2026R2155 the equivalent provision of another state;
or (II) Public accountants who have met the continuing professional education requirements of §30-9-12(b) of this code and who are not subject to the exemption or limitation set forth in §30- 9-12(b)(1) or (2) of this code or similar provisions of another state.
or (II) Public accountants who have met the continuing professional education requirements of subsection (b), section twelve of this article and who are not subject to the exemption or limitation set forth in subdivisions (1) or (2), subsection (b), section twelve of this article or similar provisions of another state.
(21) (20) "Individual practitioner" means a certified public accountant or a public accountant who offers professional services to the public but who does not practice in a firm.
(21) (20) "Individual practitioner" means a certified public accountant or a public accountant who offers professional services to the public, but who does not practice in a firm.
(22) (21) "License" means a certificate, permit, registration or authorization.
(22) (21) "License" means a certificate, permit, registration, or authorization.
(26) (25) "Nonlicensee" means a person or business entity that does not hold a license.
(26) (25) "Non-licensee" means a person or business entity that does not hold a license.
Intr.
CS for SB 532 (29) (28) "Peer review" means a study, appraisal, or review of one or more aspects of the professional work of a licensee by a person who holds a certificate or an out-of-state certificate and who is not affiliated with the licensee being reviewed.
SB 2026R2155 (29) (28) "Peer Review" means a study, appraisal or review of one or more aspects of the professional work of a licensee by a person who holds a certificate or an out-of-state certificate and who is not affiliated with the licensee being reviewed.
(32) (31) "Professional services" means those services that involve the specialized knowledge and skills of a certified public accountant or a public accountant delivered by any means, including but not limited to, in person, by mail, telephone or by electronic means.
(32) (31) "Professional services" means those services that involve the specialized knowledge and skills of a certified public accountant or a public accountant delivered by any means, including, but not limited to, in person, by mail, telephone, or by electronic means.
Virgin Islands or Guam.
Virgin Islands, or Guam.
(39) (38) "Substantial equivalency" or "substantially equivalent" means or refers to a determination by the board West Virginia Board of Accountancy or its designee that the education, examination and experience requirements contained in the statutes or and administrative rules of Intr.
(39) (38) "Substantial equivalency" or "substantially equivalent" means or refers to a determination by the board West Virginia Board of Accountancy or its designee that the education, examination, and experience requirements contained in the statutes or and administrative rules CS for SB 532 of another state jurisdiction are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act of the State of West Virginia, or that an individual certified public accountant’s education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act.
SB 2026R2155 another state jurisdiction are comparable to or exceed the education, examination and experience requirements contained in the Uniform Accountancy Act of the state of West Virginia, or that an individual certified public accountant’s education, examination and experience qualifications are comparable to or exceed the education, examination and experience requirements contained in the Uniform Accountancy Act.
(a) The board shall propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code to implement the provisions of this article, including, but not limited to, the following:
(a) The board shall propose rules for legislative approval in accordance with the provisions of §29A-3-1 et seq.
of this code to implement the provisions of this article, including, but not limited to, the following:
(4) Issuing or renewing a certificate, registration, permit or authorization;
(4) Issuing or renewing a certificate, registration, permit, or authorization;
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(5) Denying, suspending, revoking, or reinstating a certificate, registration, permit or authorization;
(5) Denying, suspending, revoking, or reinstating a certificate, registration, permit, or authorization;
Intr.
CS for SB 532 (7) Firm ownership requirements;
SB 2026R2155 (7) Firm ownership requirements;
(15) Use of commissions, referral fees and contingent fees;
(15) Use of commissions, referral fees, and contingent fees;
(16) Fees for the issuance and renewal of a certificate, registration, permit or authorization and other fees authorized by this article;
(16) Fees for the issuance and renewal of a certificate, registration, permit, or authorization and other fees authorized by this article;
certificates issued prior to the first day of July, two thousand one.
certificates issued prior to July 1, 2001.
(A) He or she meets the qualifications for a certificate set forth in section eight of this article;
(A) He or she meets the qualifications for a certificate set forth in §30-9-8 of this code;
(B) He or she holds an out-of-state certificate and meets the requirements of section nine of this article;
(B) He or she holds an out-of-state certificate and meets the requirements of §30-9-9 of this code;
(C) He or she holds an out-of-state certificate, does not meet the requirements of section nine of this article but does meet the requirements of section ten of this article;
(C) He or she holds an out-of-state certificate, does not meet the requirements of §30-9- 9 of this code but does meet the requirements of §30-9-10 of this code;
or (D) He or she holds a substantially equivalent foreign designation and that meets the Intr.
or (D) He or she holds a substantially equivalent foreign designation and that meets the requirements of section eleven of this article §30-9-11 of this code.
SB 2026R2155 requirements of section eleven of this article §30-9-11 of this code.
CS for SB 532 (2) He or she has submitted an application, in writing, on a form prescribed by the board:
(2) He or she has submitted an application, in writing, on a form prescribed by the board:
Provided, That the application must require an applicant to list all states in which he or she has applied for or holds an out-of-state certificate and any past denial, revocation, or suspension of an out-of-state certificate;
Provided, That the application must require an applicant to list all states in which he or she has applied for or holds an out-of-state certificate and any past denial, revocation or suspension of an out-of-state certificate;
and (ii) Authorizing the board, the West Virginia State Police and the Federal Bureau of Investigation to use all records submitted and produced for the purpose of screening the applicant for a certificate.
and (ii) Authorizing the board, the West Virginia State Police, and the Federal Bureau of Investigation to use all records submitted and produced for the purpose of screening the applicant for a certificate.
(E) The criminal history record check and related records are not public records for the purposes of chapter twenty-nine-b of this code.
(E) The criminal history record check and related records are not public records for the purposes of §29B-1-1 et seq.
Intr.
of this code.
SB 2026R2155 (F) The applicant shall pay the actual costs of the fingerprinting and criminal history record check.
CS for SB 532 (F) The applicant shall pay the actual costs of the fingerprinting and criminal history record check.
(G) The board may propose rules to implement the provisions of this section for legislative approval in accordance with article three, chapter twenty-nine-a of this code.
(G) The board may propose rules to implement the provisions of this section for legislative approval in accordance with §29A-3-1 et seq.
of this code.
Provided, That a person holding a certificate issued prior to July 1, 2001, must renew the certificate pursuant to section twelve of this article.
Provided, That a person holding a certificate issued prior to July 1, 2001, must renew the certificate pursuant to §30-9-12 of this code.
Education, examination and experience certificate requirements.
Education, examination, and experience certificate requirements.
and (3) At least one year of experience in providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.
and (3) At least one year of experience in providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting CS for SB 532 skills.
The experience requirement may be satisfied by employment in private practice, Intr.
The experience requirement may be satisfied by employment in private practice, government, industry, not-for-profit organization, academia or public practice.
SB 2026R2155 government, industry, not-for-profit organization, academia or public practice.
or (3) A baccalaureate degree conferred by a college or university acceptable to the Board, the total education program to include an accounting concentration or equivalent as determined by board rule;
or (3) A baccalaureate degree conferred by a college or university acceptable to the board, the total education program to include an accounting concentration or equivalent as determined by board rule.
(b) Passage of the Unified Certified Public Accountant Examination published by the American Institute for Certified Public Accountants or its successor and any additional examination required by the board by rule that tests the applicant’s knowledge of the subjects related to the practice of accounting:
(b) Passage of the Uniform Certified Public Accountant Examination published by the American Institute for Certified Public Accountants or its successor and any additional examination required by the board by rule that tests the applicant’s knowledge of the subjects related to the practice of accounting:
Provided, That before applying for the examination required by this subsection, an applicant is required to have obtained at minimum a baccalaureate degree or higher with an accounting concentration or equivalent as determined by board rule;
Provided, That before applying for the examination required by this subsection, an applicant is required to have obtained at minimum a baccalaureate degree or higher with an accounting concentration or equivalent as determined by board rule.
and (c) One of the following experience requirements:
(c) One of the following experience requirements:
(1) At least one year of experience for an applicant who is applying for licensure on the basis of either of the educational requirements set forth in subdivision (a)(1) or (a)(2) of this section;
(1) At least one year of experience for an applicant who is applying for licensure on the basis of either of the educational requirements set forth in subdivision (1) or (2), subsection (a) of this section;
or (2) At least two years of experience for an applicant who is applying for licensure on the basis of the educational requirement in subdivision (a)(3) of this section.
or (2) At least two years of experience for an applicant who is applying for licensure on the basis of the educational requirement in subdivision (3), subsection (a) of this section.
(d) Qualifying experience for either subdivision (c)(1) or (c)(2) may consist of providing any Intr.
CS for SB 532 (d) Qualifying experience for either subdivision (1) or (2), subsection (c) of this section may consist of providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills.
SB 2026R2155 type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.
Either experience requirement may be satisfied by employment in private practice, government, industry, not-for- profit organization, academia, or public practice.
Either experience requirement may be satisfied by employment in private practice, government, industry, not-for-profit organization, academia or public practice.
§30-9-9.
Substantial equivalency certificate requirements for out-of-state applicants.
The board shall issue a certificate to an applicant who holds a valid out-of-state certificate if the state of issuance extends similar privileges to holders of certificates under circumstances similar to those described in this section and if the board determines that:
(1) The state of issuance of the out-of-state certificate has certified public accountant certification requirements that are substantially equivalent to the certified public accountant certification requirements of the uniform accountancy act Uniform Accountancy Act;
or (2) The applicant has individual qualifications that are substantially equivalent to the certified public accountant certification requirements of the uniform accountancy act Uniform Accountancy Act.
The board shall issue a certificate to an applicant of good moral character who holds a valid out-of-state certificate but who does not qualify for a certificate under the provisions of section nine of this article §30-9-9 of this code if the applicant meets the education, experience, examination and continuing education requirements specified by the board by rule.
The board shall issue a certificate to an applicant of good moral character who holds a valid out-of-state certificate but who does not qualify for a certificate under the provisions of section nine of this article §30-9-9 of this code if the applicant meets the education, experience, examination, and continuing education requirements specified by the board by rule.
and Intr.
and (2) The applicant meets the education, examination, experience, and continuing education requirements specified by the board by rule.
SB 2026R2155 (2) The applicant meets the education, examination, experience and continuing education requirements specified by the board by rule.
(1) The state that issued the out-of-state certificate has certification requirements that are substantially equivalent to the certification requirements of the Uniform Accountancy Act.
CS for SB 532 (1) The state that issued the out-of-state certificate has certification requirements that are substantially equivalent to the certification requirements of the Uniform Accountancy Act.
(b) (c) An individual who offers or renders professional services under this section shall be Intr.
(b) (c) An individual who offers or renders professional services under this section shall be granted practice privileges in this state, and no notice, fee, or other submission is required of any such individual.
SB 2026R2155 granted practice privileges in this state, and no notice, fee, or other submission is required of any such individual.
Such an individual is subject to the requirements in subsection (d) (e) of this section.
Such an individual is subject to the requirements in subsection (d) of this section.
(d)(e) In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual will cease offering or rendering professional services in this state individually and on behalf of a firm.
CS for SB 532 (d)(e) In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual will cease offering or rendering professional services in this state individually and on behalf of a firm.
(e)(f) Subject to the provisions of subsection (f) (g) of this section, an individual who qualifies for the practice privileges under this section may only perform any of the following services, for any entity with its home office in this state, through a firm which has obtained a permit issued under section seventeen of this article and an authorization issued under section nineteen of this article:
(e)(f) Subject to the provisions of subsection (f) (g) of this section, an individual who qualifies for the practice privileges under this section may only perform any of the following services, for any entity with its home office in this state, through a firm which has obtained a permit issued under §30-9-17 of this code and an authorization issued under §30-9-19 of this code:
(1) A financial statement audit or other engagement to be performed in accordance with the statements on Auditing Standards;
(1) A financial statement audit or other engagement to be performed in accordance with the statements Statements on Auditing Standards;
(2) An examination of prospective financial information to be performed in accordance with the statements on Standards for Attestation Engagements;
(2) An examination of prospective financial information to be performed in accordance with the statements Statements on Standards for Attestation Engagements;
(f)(g) An individual practitioner who is also a substantial equivalency practitioner may provide the services set out in subsection (e) (f) of this section without obtaining a permit issued under section seventeen of this article, but must obtain the authorization issued under section Intr.
(f)(g) An individual practitioner who is also a substantial equivalency practitioner may provide the services set out in subsection (e) (f) of this section without obtaining a permit issued under §30-9-17 of this code, but must obtain the authorization issued under §30-9-19 of this code.
SB 2026R2155 nineteen of this article.
(b) (1) No licensee or substantial equivalency practitioner or firm may, for a commission or referral fee, recommend or refer to a client any product or service or refer any product or service to be supplied by a client, or perform for a contingent fee any professional services for or receive a referral fee, commission or contingent fee from a client for whom the licensee, the substantial equivalency practitioner or firm works or associates or in which either of them owns an interest or who performs for that client:
(b) (1) No licensee or substantial equivalency practitioner or firm may, for a commission or referral fee, recommend or refer to a client any product or service or refer any product or service CS for SB 532 to be supplied by a client, or perform for a contingent fee any professional services for or receive a referral fee, commission, or contingent fee from a client for whom the licensee, the substantial equivalency practitioner or firm works or associates or in which either of them owns an interest or who performs for that client:
(c) No licensee or substantial equivalency practitioner may for a contingent fee prepare an Intr.
(c) No licensee or substantial equivalency practitioner may for a contingent fee prepare an original or amended tax return or claim for a tax refund or serve as an expert witness.
SB 2026R2155 original or amended tax return or claim for a tax refund or serve as an expert witness.
or (2) contains a name or term other than past or present partners, officers, members, managers or shareholders of the firm or of a predecessor firm engaged in the practice of accounting No person holding a certificate or registration or firm holding a permit shall use a professional or firm name or designation that is misleading about the legal form of the firm, or about the persons who are partners, officers, members, managers or shareholders of the firm, or about any other matter:
or (2) contains a name or term other than past or present partners, officers, members, managers or shareholders of the firm or of a predecessor firm engaged in the practice of accounting No person holding a certificate or registration or firm holding a permit shall use a professional or firm name or designation that is misleading about the legal form of the firm, or about the persons who are partners, officers, members, managers, or shareholders of the firm, or about any other matter:
Provided, That names of one or more former partners, members, managers or shareholders may be included in the name of a firm or its successor:
Provided, That names of one or more former partners, members, managers, or shareholders may be included in the name of a firm or its successor:
Provided further, That a common brand name, including common initials, used by a CPA firm in its name, is not misleading if said firm is a Network Firm as defined in the current AICPA Code of Professional Conduct and when offering or rendering services that require independence under AICPA standards, said firm complies with the AICPA Code of Professional Conduct’s applicable standards on independence.
Provided further, That a common brand name, including common initials, used by a CPA firm in its name, is not misleading if said firm is a network firm as CS for SB 532 defined in the current American Institute of Certified Public Accountants Code of Professional Conduct and when offering or rendering services that require independence under American Institute of Certified Public Accountants standards, said firm complies with the American Institute of Certified Public Accountants Code of Professional Conduct’s applicable standards on independence.
(g) No person who is not a certified public accountant, a public accountant or a substantial equivalency practitioner may:
(g) No person who is not a certified public accountant, a public accountant, or a substantial equivalency practitioner may:
Intr.
Provided, That this subdivision does not prohibit any act of a public official or public employee in the performance of that person's duties or the performance by any person of other services involving the use of accounting skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports thereon:
SB 2026R2155 Provided, That this subdivision does not prohibit any act of a public official or public employee in the performance of that person's duties or the performance by any person of other services involving the use of accounting skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports thereon:
Provided, however, That this subdivision does not prohibit any person who is not a certified public accountant, a public accountant, or a substantial equivalency practitioner to prepare financial statements or issue non-attest transmittals of information thereon that do not purport to have been performed in accordance with the applicable statements on standards;
Provided, however, That this subdivision does not prohibit any person who is not a certified public accountant, a public accountant or a substantial equivalency practitioner to prepare financial statements or issue nonattest transmittals of information thereon that do not purport to have been performed in accordance with the applicable statements on standards;
CS for SB 532 (2) Claim to hold a certificate, registration, or authorization or make any other claim of licensure or approval related to the preparation of financial statements or the issuance of reports thereon that is false or misleading;
(2) Claim to hold a certificate, registration or authorization or make any other claim of licensure or approval related to the preparation of financial statements or the issuance of reports thereon that is false or misleading;
(3) Claim to have used "generally accepted accounting principles", "generally accepted accounting standards", "public accountancy standards", "public accountancy principles", "generally accepted auditing principles", or "generally accepted auditing standards" in connection with the preparation of any financial statement, or use any of these terms to describe any complete or partial variation from those standards or principles or to imply complete or partial conformity with those standards or principles;
(3) Claim to have used "generally accepted accounting principles," "generally accepted accounting standards," "public accountancy standards," "public accountancy principles," "generally accepted auditing principles" or "generally accepted auditing standards" in connection with the preparation of any financial statement, or use any of these terms to describe any complete or partial variation from those standards or principles or to imply complete or partial conformity with those standards or principles;
(4) State or imply that he or she is tested, competent, qualified, or proficient in financial standards established by the American institute of certified public accountants Institute of Certified Public Accountants or any agency thereof, the governmental accounting standards board or any agency thereof, the securities and exchange commission Securities and Exchange Commission or any agency thereof, the financial accounting standards board Financial Accounting Standards Board or any agency thereof, or any successor entity to any of these entities;
(4) State or imply that he or she is tested, competent, qualified or proficient in financial standards established by the American institute of certified public accountants Institute of Certified Public Accountants or any agency thereof, the governmental accounting standards board or any agency thereof, the securities and exchange commission Securities and Exchange Commission or any agency thereof, the financial accounting standards board Financial Accounting Standards Board or any agency thereof, or any successor entity to any of these entities;
(5) Assume or use the titles "certified accountant", "chartered accountant", "enrolled accountant", "licensed accountant", "registered accountant", "auditor", "independent auditor", or any other title or designation that a reasonable person may confuse with the titles "certified public accountant" or "public accountant", or assume or use the abbreviations "CA", "LA", "RA", or similar abbreviation that a reasonable person may confuse with the abbreviations "CPA" or "PA":
(5) Assume or use the titles "certified accountant," "chartered accountant," "enrolled accountant," "licensed accountant," "registered accountant," "Auditor," "independent Auditor" or any other title or designation that a reasonable person may confuse with the titles "certified public Intr.
Provided, That the title "enrolled agent" and the abbreviation "EA" may only be used by individuals so designated by the Internal Revenue Service;
SB 2026R2155 accountant" or "public accountant," or assume or use the abbreviations "CA," "LA," "RA," or similar abbreviation that a reasonable person may confuse with the abbreviations "CPA" or "PA":
Provided, That the title "Enrolled Agent" and the abbreviation "EA" may only be used by individuals so designated by the Internal Revenue Service;
(7) Use the words "audit," "audit report," "independent audit," "examine," "examination," "opinion" or "review" in a report on a financial statement;
(7) Use the words "audit", "audit report", "independent audit", "examine", "examination", "opinion", or "review" in a report on a financial statement;
(8) Assume or use any title that includes the words "accountant," "Auditor," or "accounting" in connection with any other language (including the language of a report) that implies that the person or business entity holds a license or has special competence in accounting or auditing:
CS for SB 532 (8) Assume or use any title that includes the words "accountant", "auditor", or "accounting" in connection with any other language (including the language of a report) that implies that the person or business entity holds a license or has special competence in accounting or auditing:
Provided, That this subdivision does not prohibit any officer, partner, member, manager or employee of any business entity from affixing that person's own signature to any statement in reference to the financial affairs of the business entity with any wording designating the position, title, or office that the person holds therein, nor does it prohibit any act of a public official or employee in the performance of the person's duties;
Provided, That this subdivision does not prohibit any officer, partner, member, manager, or employee of any business entity from affixing that person's own signature to any statement in reference to the financial affairs of the business entity with any wording designating the position, title, or office that the person holds therein, nor does it prohibit any act of a public official or employee in the performance of the person's duties;
(9) Use or assume the title "certified public accountant," the abbreviation "CPA," or any other title, designation, word, combination of letters, abbreviation, sign, card or device that may lead a reasonable person to believe that the person is a certified public accountant or the holder of an out-of-state certificate;
(9) Use or assume the title "certified public accountant", the abbreviation "CPA", or any other title, designation, word, combination of letters, abbreviation, sign, card, or device that may lead a reasonable person to believe that the person is a certified public accountant or the holder of an out-of-state certificate;
or (10) Assume or use the title "public accountant," the abbreviation "PA," or any other title, designation, word, combination of letters, abbreviation, sign, card or device that may lead a reasonable person to believe that the person is a public accountant.
or (10) Assume or use the title "public accountant", the abbreviation "PA", or any other title, designation, word, combination of letters, abbreviation, sign, card, or device that may lead a reasonable person to believe that the person is a public accountant.
(h) Only a business entity that holds a permit or is exempt from the permit requirement under subsections (c) or (d), section seventeen of this article, may assume or use the designations "certified public accountants," "CPA firm," "public accountants," or "PA firm" or the abbreviations Intr.
(h) Only a business entity that holds a permit or is exempt from the permit requirement under §30-9-17(c) or (d) of this code, may assume or use the designations "certified public accountants", "CPA firm", "public accountants", or "PA firm", or the abbreviations "CPAs", or "PAs", or any other title, designation, word, combination of letters, abbreviation, sign, card, or device that may lead a reasonable person to believe that the business entity is a firm or holds a permit.
SB 2026R2155 "CPAs," or "PAs," or any other title, designation, word, combination of letters, abbreviation, sign, card or device that may lead a reasonable person to believe that the business entity is a firm or holds a permit.
(i) The display or uttering by a person of any printed, engraved, or written instrument, bearing the name of the person in conjunction with any of the claims, titles, words, or phrases listed in this section is, for purposes of this section, prima facie evidence that the person has engaged in the acts.
(i) The display or uttering by a person of any printed, engraved or written instrument, bearing the name of the person in conjunction with any of the claims, titles, words or phrases listed in this section is, for purposes of this section, prima facie evidence that the person has engaged in the acts.
CS for SB 532 (j) Notwithstanding any provision in this section to the contrary, it is not a violation of this section for a firm or business entity which does not hold a permit under §30-9-17 of this code or an authorization under §30-9-19 of this code and which does not have an office in this state to provide its professional services in this state so long as it complies with §30-9-17(c) or (d) of this code, whichever is applicable, and with any applicable provision of §30-9-19 of this code.
(j) Notwithstanding any provision in this section to the contrary, it is not a violation of this section for a firm or business entity which does not hold a permit under section seventeen or an authorization under section nineteen of this article and which does not have an office in this state to provide its professional services in this state so long as it complies with subsection (c) or (d) of section seventeen, whichever is applicable, and with any applicable provision of section nineteen of this article.
NOTE:
The purpose of this bill to update the provisions governing the education, examination and experience requirements for certified public accountants and to clarify substantial equivalency practice privileges and the issuance of certificates to out-of-state applicants/practitioners.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
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Action History

  1. Filed for introduction

  2. To Government Organization

  3. Introduced in Senate

  4. To Government Organization

  5. Committee substitute reported

  6. On 1st reading

  7. Read 1st time

  8. On 2nd reading

  9. Read 2nd time

  10. On 3rd reading

  11. Read 3rd time

  12. Passed Senate (Roll No. 44)

  13. Ordered to House

  14. House received Senate message

  15. Introduced in House

  16. To Finance

  17. To House Finance

Sponsors

  • Rucker · Primary
  • Phillips · Cosponsor
  • M. Maynard · Cosponsor
  • Woodrum · Cosponsor
  • Roberts · Cosponsor
  • Rose · Cosponsor
  • Morris · Cosponsor
  • Vince Deeds · Cosponsor

Sponsorship breakdown

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1 sponsors · 7 co-sponsors · 144 not signed on

Sponsors (1)

  • Rucker

Co-sponsors (7)

  • Phillips
  • M. Maynard
  • Woodrum
  • Roberts
  • Rose
  • Morris
  • Vince Deeds Republican

Not signed on (144)

144 members have not signed on to this bill.

Show all 144 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Roll Call

Passed 34 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 29000
Unaffiliated 1000
Democrat 4000
Total 34000
% of votes cast 100%0%0%0%
How each member voted (34)
Member Party Vote
MR PRESIDENT — Yea
Anitra Hamilton Democrat Yea
Mike Woelfel Democrat Yea
Mike Woelfel Democrat Yea
Rick Garcia Democrat Yea
Ben Queen Republican Yea
Carl Martin Republican Yea
Chris Phillips Republican Yea
Chris Rose Republican Yea
Chris Rose Republican Yea
Dean Jeffries Republican Yea
Eric Tarr Republican Yea
Eric Tarr Republican Yea
Glenn Jeffries Republican Yea
Jack Woodrum Republican Yea
Jack Woodrum Republican Yea
Jay Taylor Republican Yea
Jimmy Willis Republican Yea
Mark R. Maynard Republican Yea
Mike Oliverio Republican Yea
Patricia Rucker Republican Yea
Patricia Rucker Republican Yea
Robbie Morris Republican Yea
Rollan A. Roberts Republican Yea
Rollan A. Roberts Republican Yea
Rupie Phillips Republican Yea
Rupie Phillips Republican Yea
Ryan Weld Republican Yea
Ryan Weld Republican Yea
Tom Takubo Republican Yea
Tom Takubo Republican Yea
Tom Willis Republican Yea
Trenton Barnhart Republican Yea
Trenton Barnhart Republican Yea

Official roll call →

Subjects

labor
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Frequently asked questions

What does SB 532 do?
Relating to certified public accountants
Who sponsors SB 532?
SB 532 is sponsored by Rucker, Phillips, M. Maynard, Woodrum, Roberts, Rose, Morris, and Vince Deeds (Republican).
What is the current status of SB 532?
This bill died with 2026 Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 532?
Track SB 532 free on One Click Politics — get push/email alerts when it moves.

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