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California CPA Magazine

Tax Season Delays

The CPA profession is built on a foundation of integrity, expertise, and adaptability. As the business world rapidly evolves, so too must the requirements for becoming a CPA. Recently, discussions around changes to CPA licensure have sparked questions and, in some cases, misconceptions. As leaders of state CPA societies across the country, we want to set the record straight and provide clarity on what these changes mean for the profession and its future.

The business landscape has transformed dramatically in recent years, with advancements in technology, evolving regulatory requirements, and increasing market complexities reshaping the role of CPAs. The CPA licensure model must adapt to ensure that new professionals are equipped with the skills and knowledge necessary to meet these growing demands. The changes being implemented are designed to maintain the strength and relevance of the CPA credential while continuing to uphold the profession’s rigorous standards.

State CPA societies listened to the profession and committed to leading together from the front. We collaborated to make much-needed changes that broaden access while maintaining the integrity and trust of the CPA license.

The CPA license is more than just a credential—it is a symbol of trust, expertise, and accountability. Here’s why it matters:

Change can be challenging, but it is also necessary. The CPA profession has always evolved to meet the needs of the business world, and this latest step ensures that future CPAs will be well-equipped for success. As leaders of the CPA profession in our respective states, we are committed to supporting candidates, educators, and employers through this transition.

We encourage open dialogue and welcome questions about these changes. Our goal is to ensure that the CPA profession remains strong, relevant, and prepared for the future. Let’s work together to embrace this evolution and continue to uphold the integrity and excellence of the CPA credential. 

Addressing Misconceptions About the Evolving CPA Licensure Requirements

Discussions around changes to CPA licensure have sparked questions and, in some cases, misconceptions. As leaders of state CPA societies across the country, we want to set the record straight and provide clarity on what these changes mean for the profession and its future.

Licensure Update Misconceptions

Assembly Bill 1175, which enhances and modernizes CPA licensure requirements by creating more inclusive, flexible and affordable pathways for aspiring CPAs to demonstrate the necessary competency for licensure, passed out of the Assembly Business and Professions Committee April 8. The bill now heads to the Assembly Appropriations Committee, then on to the Assembly Floor, before heading to the Senate for a similar process.

, authored by Assemblymember Jacqui Irwin and sponsored by the California Board of Accountancy (CBA). 

The changes outlined in the bill better align with market needs and consumer demands and will help ensure the profession remains a trusted voice and provider of consumer services. Importantly, this is achieved while maintaining essential consumer protection provisions.

Demand for CPA services continues to rise, yet the number of candidates entering the profession remains flat while the number of those retiring from the profession is increasing. This growing gap puts pressure on current CPAs, affects client service and ultimately impacts the public interest. 

To address these challenges, stakeholders across the country—including CalCPA and the CBA—are working to attract and retain more CPA candidates by reducing barriers without compromising the profession’s integrity.

AB 1175 is the product of more than a year of thoughtful work by the CBA. It would allow aspiring CPAs to earn a bachelor’s degree with an accounting concentration, pass the CPA Exam and complete two years of general accounting experience—with the option to substitute a qualifying master’s degree or certificate for up to one year of experience. This flexible approach gives candidates multiple affordable options toward licensure.

To support these changes and minimize disruptions for consumers and those working in the profession, AB 1175 also updates and strengthens CPA interstate practice privileges that support CPA mobility across state borders. These updates enable CPAs to serve clients and meet consumer needs effectively and efficiently across state lines.

Lastly, AB 1175’s modernization approach is already influencing similar efforts in other states and is proposed for inclusion in the Uniform Accountancy Act—positioning California as a national leader in shaping the future of CPA licensure, expanding career pathways and meeting evolving consumer needs.

If passed, AB 1175’s mobility provisions would take effect Jan. 1, 2026, with licensure updates following on July 1, 2026.

You can find out more information about the development of AB 1175 on the 

CalCPA Supports AB 1175: A Modern Pathway to CPA Licensure

California Assembly Bill 1175, which aims to enhance and modernize CPA licensure requirements by creating more inclusive, flexible and affordable pathways for aspiring CPAs, recently passed out of the Assembly Business and Professions Committee this morning with unanimous support.

CalCPA Supports AB 1175

CalCPA Staff

Despite the IRS staffing shake-up, tax refunds are still generally arriving on time and most people who file electronically receive theirs within three weeks. For those filing paper returns, it could take up to eight weeks. 

, CalCPA member Jen Bogart, CPA, says clients are anxious but not seeing major refund delays.

“I have heard more clients coming in wanting to file as soon as possible when they're expecting refunds to make sure that they get the refunds because they're nervous about that, but I have not been seeing or hearing that anything has actually been delayed so far,” said Bogart, who also is a member of the CalCPA Committee on Taxation.

The story is a little different, she said, when it comes to impacts being felt when dealing with business returns that have already been subjected to years of delays. Most notably, those involving the Employee Retention Tax Credit.

“Those are the ones that can be large dollar amounts for some businesses, and [the IRS] stopped processing them for a while due to concerns about fraudulent claims, and they've started slowly reprocessing them, but very slowly, like, 18-plus months out, the people are waiting for refunds,” Bogart said.

IRS Staffing Shake-Up Could Spell Delays Down the Road

In an interview with ABC 10, CalCPA Committee on Taxation member Jen Bogart says clients are anxious but not seeing major refund delays given the IRS shake-up. But impacts are being felt when dealing with business returns.