Enforcement Rule Amendments 2025-2026

Indiana

Rule Number: 872 IAC 1-2-1.1

Status: Enacted – Effective 03/27/25

Summary: The proposed rule will establish the board’s fines at the same amounts that are currently being levied by the board. The proposed rule will not change or increase any fine that is currently being assessed by the board.

North Carolina

Rule Number: 16.60.5 NMAC

Status: Pending; Proposed 11/18/25

Summary: Code of Professional Conduct amending education requirements pursuant to modifications of the Public Accountancy Act enacted during the 2025 legislative session and clarification of administrative processes to include those practicing by practice privilege / mobility. Amendments to Enforcement and fines. Amendments to criminal conviction determinations.

Oklahoma

Rule Number: 10:15-39-9

Status: Pending;

Summary: The additional language to 10:15-39-9 specifically allows the Board to take disciplinary action when an Oklahoma CPA or CPA firm is subject to an enforcement action by an entity overseen by a state or federal agency, such as the Public Company Accounting Oversight Board.

Texas

Rule Number: 22 TAC §516.5; 22 TAC §521.14

Status: Enacted – Effective 11/26/25

Summary: Adopts a new rule to §516.5 concerning Complaints, without changes to the proposed text as published in the October 3, 2025 issue of the Texas Register (50 TexReg 6449) and will not be republished.The new legislation requires to the board to retain a copy of the licensee’s complaint and make it available to the public. Adopts an amendment to §521.14 concerning Eligibility Fee, without changes to the proposed text as published in the October 3, 2025 issue of the Texas Register (50 TexReg 6450) and will not be republished.The revision deletes the four testing sections of licensing which are no longer applicable.

Statute Changes:

Arizona

SB 1181

Status: Enacted – Effective 12/31/26

Summary: The bill revises definitions, eligibility criteria, registration processes, disciplinary procedures, and confidentiality provisions for CPAs and accounting firms. Notably, it introduces alternative pathways to CPA certification, allowing candidates to qualify with a baccalaureate degree and two years of experience, a baccalaureate degree plus thirty additional semester hours and one year of experience, or a postbaccalaureate degree and one year of experience.

Michigan

HB 5284

Status: Pending; Proposed 11/13/25

Summary: This bill modernizes and clarifies continuing education requirements and introduces a fair process for setting aside certain disciplinary records, balancing accountability with opportunities for professional rehabilitation.

Missouri

HB 2601

Status: Pending; Proposed 12/30/25

Summary: This bill repeals provisions relating to suspension of professional licenses for failure to pay state taxes or file state tax returns.

Nebraska

LB 718

Status: Enacted – Effective 3 months after the end of Nebraska’s legislative session, likely to be around July 17, 2026

Summary: The bill amends multiple sections of the Nebraska Revised Statutes to modernize and streamline the requirements for CPA certification, examination, reciprocity, permitting, and disciplinary actions. Notably, the bill eliminates obsolete provisions and revises the educational and experience requirements for CPA examination eligibility and licensure.

West Virginia

HB 4088

Status: Enacted – Effective 03/02/26

Summary: This bill proposes comprehensive updates to the West Virginia Code governing certified public accountants (CPAs), primarily focusing on modernizing definitions, clarifying rule-making authority, and revising the requirements for education, examination, and experience for CPA certification.