March 05, 2026
Advocacy Never Stops
By Kenneth Besserman, JD, LLM, Director of Government Affairs and Special Counsel
The 2025 Texas legislative session was transformative for the CPA profession. TXCPA successfully advocated for two major bills addressing the CPA pipeline: SB 262, creating an additional pathway to licensure, and SB 522, modernizing practice mobility. With both bills passing in May 2025, Texas became one of the first states to enact both pathways and mobility legislation. More than 27 states have now passed pathways and mobility legislation, further advancing efforts to address the CPA pipeline.
Since the end of the session, TXCPA has worked with the Texas State Board of Public Accountancy (TSBPA) on rules implementation of the new pathways legislation that will become effective on August 1, 2026. The new bachelor’s pathway rules address the:
- Accounting and business courses needed for licensure.
- Ability for students to transition between the traditional 150-hour pathway to the new bachelor’s pathway.
- New two-year work requirement and other issues.
TXCPA created a task force to review and comment on the proposed rules and the group took an active role in providing suggested language.
During the interim between the 2025 and 2027 legislative sessions, a significant election will take place in Texas:
- All 150 Texas House seats will be on the ballot.
- 15 of the 31 Texas Senate seats will also be up for election.
- Nearly three dozen legislators are retiring or running for other offices, increasing expected turnover.
While it’s typical for 10-20 legislators not to return, the 2026 election is shaping up to bring a near-record number of first-year lawmakers.
What does this mean for TXCPA and the CPA profession? TXCPA and our advocacy team will need to forge relationships with new members of the legislature and educate the new members on our issues. We will remain highly vigilant against growing deregulatory threats, as Texas may become a target for national efforts. These threats include:
- Diminishing the role of state boards of accountancy.
- Reducing CPE requirements.
- Lowering or removing licensing and education standards.
TXCPA is engaging members, candidates and legislators to raise awareness and build support. As the election season progresses, TXCPA will be expanding our efforts to talk about the threats to the profession and seek out candidates and officeholders who support our issues and understand the importance of professional licensing and a uniform system of licensure and mobility.
The CPA profession has worked long and hard to achieve a model system and we need to work even harder to protect against threats to undo it.
Looking Ahead to the 2027 Legislative Session
Beyond the deregulatory landscape, TXCPA is preparing its 2027 legislative agenda. In late 2026, the Legislative Advisory Committee will review new legislative ideas, assess any needed updates to pathways and mobility laws, and consider other issues that touch the CPA profession. Members are encouraged to share issues the Society should review and consider for the next session.
TXCPA PAC: Strengthening Our Voice at the Capitol
The TXCPA PAC made its recommendations to support key candidates and officeholders, and we are working closely with all the chapters to get campaign contributions delivered. The PAC is your voice at the Capitol. Strong member participation ensures we can advance our legislative priorities and maintain trusted relationships with policymakers.
About the Author: Kenneth Besserman, JD, LLM, is TXCPA’s Director of Government Affairs and Special Counsel. Contact him at kbesserman@tx.cpa.
Thanks to the Sponsors of Today's CPA Magazine
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