Transcript Highlights:

• House Bill 437 updates the CPA licensure pathways to align with the 2025 Uniform Accountancy Act changes
• It creates three structured pathways to becoming a CPA, all requiring an accounting degree, supervised
• experience, and passing the CPA exam.

Bills: HB3239 , HB4317 , HB4321 , HB4322 , HB3832 , HB3673 , HB3783 , HB3800 , HB2956 , HB3960 , HB2471 , HB3338

Committee: House Business

Summary: The committee considered and advanced a series of occupational licensing, workforce, and regulatory bills, often after adopting proposed committee substitutes (PCSs) and, in some cases, live amendments. House Bill 437 updated CPA licensure pathways to align with the 2025 Uniform Accountancy Act and passed 6-0-9. House Bill 4321 added a restriction on the Department of Labor retroactively applying new rules to existing structures absent written findings of obvious safety hazards, and passed 6-0-9. House Bill 4322 removed the requirement that a funeral director in charge also hold an embalmer license, with supporters saying it would help rural funeral homes and opponents raising concerns about embalming coverage; it passed 7-1-1. House Bill 3783, a constituent-request bill for career tech/CIB testing changes in the plumbing field, was discussed as a work in progress to clarify experience-hour requirements and passed 8-0-2. House Bill 2956 made cleanup changes related to the Appraisers Board after a federal audit and passed 8-0-0. House Bill 2471 expanded and adjusted the Oklahoma Workforce Commission’s membership and quorum rules and passed 8-0-0. House Bill 3239 updated the Veterinary Practice Act and passed 8-0-0. House Bill 3673 allowed journeymen and contractors to renew expired licenses without reexamination if they meet fee, education, and disciplinary requirements, and passed 9-0-0-8. House Bill 3338, a constituent-request bill regulating the pool industry to address bad actors, also passed after adoption of a PCS, with the Attorney General reviewing the issue. The committee also heard testimony on House Bill 3960, which would have required larger grocery stores and drugstores to employ more workers relative to self-checkout kiosks in an effort to increase staffing and reduce retail theft. Supporters framed it as a workforce and anti-theft measure, but the bill failed on a 2-6 vote. House Bill 3832 drew substantial discussion about human trafficking in exotic entertainment establishments; the sponsor explained that the bill was intended to require photo identification rather than lower the age threshold, so law enforcement could more quickly identify workers and shut down trafficking operations. Members asked about the practical effect of the proposal and related enforcement concerns, and the bill passed after the sponsor clarified the PCS was still being finalized. The committee then adjourned after the final bill was handled.

Transcript Highlights:

• First, consider SB 262. currently certified public accountants CPA candidates must complete 150 hours
• Due to declining CPA candidates Senate Bill 268 proposes an alternate path for CPAs.

Bills: SJR36 , SJR34 , SJR18 , SCR9 , SB616 , SB565 , SB384 , SB140 , SB262 , SB370 , SB372 , SB495 , SB627 , SB764 , SB842 , SB971 , SB767 , SB480 , SB1066 , SB929 , SB765 , SB523 , SB62 , SB19 , SB18 , SB666 , SB688 , SB707 , SB888 , SB687 , SB706 , SB847 , SB869 , SB890 , SB992 , SB1145 , SB494 , SB290 , SB766 , SB11 , SB10 , SB13 , SB263 , SB412 , SB20 , SB441 , SB442 , SB1621 , SCR13 , SB569 , SB314 , SB25 , SB293 , SB914 , SB260 , SB1248 , SB740 , SB14 , SJR34 , SCR9 , SB10 , SB11 , SB19 , SB20 , SB25 , SB62 , SB140 , SB260 , SB262 , SB290 , SB293 , SB314 , SB370 , SB384 , SB412 , SB441 , SB442 , SB480 , SB494 , SB495 , SB616 , SB627 , SB706 , SB707 , SB764 , SB767 , SB869 , SB890 , SB929 , SB992 , SB1145 , SB1621 , SJR34 , SB140 , SB262 , SB370 , SB480 , SB627 , SB764 , SB767 , SR224 , SB1626 , SB1627 , SB1628 , SB1629 , SB1630 , SB1631 , SB1632 , SB1633 , SB1634 , SB1635 , SB1636 , SB1637 , SB1638 , SB1639 , SB1640 , SB1641 , SB1642 , SB1643 , SB1644 , SB1645 , SB1646 , SB1647 , SB1648 , SB1649 , SB1650 , SB1651 , SB1652 , SB1653 , SB1654 , SB1656 , SB1657 , SB1658 , SB1659 , SB1660 , SB1661 , SB1662 , SB1663 , SB1664 , SB1665 , SB1666 , SB1667 , SB1668 , SB1669 , SB1670 , SB1671 , SB1672 , SB1673 , SB1674 , SB1675 , SB1676 , SB1677 , SB1678 , SB1679 , SB1680 , SB1681 , SB1682 , SB1683 , SB1684 , SB1685 , SB1686 , SB1687 , SB1688 , SB1689 , SB1690 , SB1691 , SB1692 , SB1693 , SB1694 , SB1695 , SB1696 , SB1697 , SB1698 , SB1699 , SB1700 , SB1626 , SB1627 , SB1628 , SB1629 , SB1630 , SB1631 , SB1632 , SB1633 , SB1634 , SB1635 , SB1636 , SB1637 , SB1638 , SB1639 , SB1640 , SB1641 , SB1642 , SB1643 , SB1644 , SB1645 , SB1646 , SB1647 , SB1648 , SB1649 , SB1650 , SB1651 , SB1652 , SB1653 , SB1654 , SB1656 , SB1657 , SB1658 , SB1659 , SB1660 , SB1661 , SB1662 , SB1663 , SB1664 , SB1665 , SB1666 , SB1667 , SB1668 , SB1669 , SB1670 , SB1671 , SB1672 , SB1673 , SB1674 , SB1675 , SB1676 , SB1677 , SB1678 , SB1679 , SB1680 , SB1681 , SB1682 , SB1683 , SB1684 , SB1685 , SB1686 , SB1687 , SB1688 , SB1689 , SB1690 , SB1691 , SB1692 , SB1693 , SB1694 , SB1695 , SB1696 , SB1697 , SB1698 , SB1699 , SB1700

Transcript Highlights:

• I think you'll hear from a representative from the CPAs in support of this, and I would appreciate your
• Ken McClure for the Audit Society of CPAs. I had the privilege of drafting this legislation.
• Ken McClure for the other Society of CPAs.
• rather, by the Council on State Taxation, the Multistate Tax Commission, and the American Institute of CPAs

Committee: Senate Local Government and Taxation

Transcript Highlights:

• Chair, members of the committee, my name is Daniel Trujillo, CPA.
• My name is Joe Ortiz, CPA, and with TKMALC, an audit partner and a resident of Albuquerque, New Mexico
• urge the committee to oppose SB 145 in its current form and engage in collaborative analysis with the CPA
• Hello, my name is Chris Garner, and I'm a CPA who has been doing this for over 30 years, and I am also

Bills: SB145 , SB143

Committee: Senate Senate Finance

Keywords: auditing, financial reporting, state auditor, public agencies, capital outlay, compliance, federal audits, agriculture, New Mexico Department of Agriculture, fee update, regulatory fees, egg inspection, egg grading, egg dealer, pesticide control, pesticide registration, pesticide applicator, pest management consultant, plant protection, nursery license

Transcript Highlights:

• We will have a CPA that would be able to assist them and an administrative law judge should they need
• We will have a CPA that would be able to assist them and an administrative law judge should they need
• So even if a board used our CPA more than, So even if a board used our CPA more than one of the other

Bills: SB507

Committee: Assembly Government Affairs

Transcript Highlights:

• This amendment would delay the AGO's CPA enforcement costs by one fiscal year, so beginning in the 2027
• in the prior amendment, and then it would remove any costs at the Office of the Attorney General for CPA
• The qualification period for this exemption ended August 1, 2025.
• The qualification period for this exemption ended August 1, 2025.

Bills: HB2689 , SB5420 , SB5868 , SB5877

Committee: House Appropriations

Keywords: Working Connections Child Care, child care subsidy, subsidized child care, Washington DCYF, Department of Children, Youth, and Families, low-income families, child care providers, licensed child care centers, family child care, market rate survey, subsidy rates, income eligibility, state median income, SNAP, Basic Food, collective bargaining, provider reimbursement, daily payment, half-day care, partial-day care

Transcript Highlights:

• I'm not a tax attorney, nor am I a CPA. If that's your question specifically, I'm not 100% sure.
• I'm not a tax attorney, nor am I a CPA, but it is meant to be a federal dollar-for-dollar tax credit.
• I'm not a tax attorney, nor am I a CPA, but it is meant to be a federal dollar-for-dollar tax credit.

Committee: Senate Local Government and Taxation

Transcript Highlights:

• I am not a CPA, so I have not, you know, done a deep dive into those tax forms.
• “If we have the same understanding of exactly what's happening, perhaps, but again, if I'm not a CPA,
• there's $441 million in the forms that the Department of Revenue has put out that citizens can use and CPAs
• 441 million dollars in the forms that Department of Revenue has put out that citizens can use and CPAs
• are no statute penalties for them, but when you have to pay TurboTax again, when you have to pay your CPA

Bills: HB2011 , HB2089 , HB2090 , HB2092 , HB2477 , HB2785

Committees: House Ways & Means , House House Ways & Means Committee of Reference

Keywords: individual income tax, subtraction, Arizona Revised Statutes, retirement benefits, adoption costs, charitable contributions, health insurance, premium payment, Arizona State Retirement System, contingent annuitant, long-term disability, benefits limitations, disability compensation, social security, retirement system, elected officials, ASRS, eligibility waiver, age 65, taxation

Transcript Highlights:

• Payroll totals were provided to a CPA to prepare tax reports net of tax.
• Payroll totals were provided to a CPA to prepare tax reports net of tax.
• No. were provided to a CPA to prepare tax reports net of tax.
• I think in 2024, we hired a CPA firm, Immigrant Shruggan, and so they're doing that.
• It was Meyer and Ward CPAs. Oh, okay. Private audit. Then turn that to the state. Okay.

Committee: All LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES

Transcript Highlights:

• But the one that the general public sees and the CPAs see is the Department of Revenue.
• So what is your recommendation to the CPAs that are doing tax returns?
• So what is your recommendation to the CPAs that are doing tax returns using the Department of Revenue
• Again, I have CPA friends; I have a CPA personally that helps me even though I'm really good at this
• What is the executive's message to the CPAs today on the 20th of January? Mr.

Summary: The committee met to review the governor’s fiscal 2027 budget presentation, with the chair repeatedly asking members to keep questions brief and avoid speeches. The discussion focused first on the overall revenue and spending outlook, including concerns from members that the executive forecast was more optimistic than the JLBC baseline and that the budget appeared to front-load revenue and expenditure growth. The governor’s budget team said the forecast was close to JLBC’s, that the budget was structurally balanced, and that differences were roughly $100 million per year on ongoing revenue. Members asked for follow-up calculations in writing, including the total multi-year gap and the amount of revenue enhancements above base revenues. A major portion of the meeting centered on tax and fee proposals tied to data centers, water use, and sports betting. The governor’s team defended eliminating the existing data center tax incentive as the removal of a loophole rather than a new tax, arguing the incentive had already succeeded in attracting major investment. They also described a proposed Department of Water Resources fee-setting authority for data centers to support a new Colorado River Protection Fund, and said the proposal would apply to existing and future facilities without a grandfather clause. Members raised concerns about fairness, competitiveness, and whether the changes would require a supermajority vote. The team also discussed increased sports betting fees, saying the revenue forecast did not include dynamic behavioral effects. The committee then moved through major spending areas, including corrections, public safety, border security, cybersecurity, K-12 education, Medicaid, and developmental disabilities. The governor’s budget includes ongoing funding to prevent correctional officer pay cuts, money to comply with prison health care court orders, probation funding, body-worn cameras, law enforcement staffing, fentanyl task forces, and cyber readiness grants. Members questioned the lack of funding for a prison oversight committee and asked for corrections spending totals over the administration. On border security, the executive said it was seeking about $759.7 million in federal reimbursement for border-related costs and that the governor had met with federal officials, including Secretary Noem and Tom Homan, about the request. In education, the budget proposes renewing Prop. 123, adding K-12 base funding, and issuing $1.5 billion in school facilities bonds over three years; members debated whether the proposal was appropriate and whether Prop. 123 revenues could support the debt service. The meeting also covered AHCCCS cost growth and federal HR1 impacts, with the executive warning of major coverage losses and hospital funding reductions, and DDD funding, where the governor’s team said the budget fully funds services and includes about $120 million in supplemental needs. No votes were taken; the meeting was a presentation and question-and-answer session only.

Transcript Highlights:

• </c><00:19:33.520><c> Next</c><00:19:33.760><c> up,</c> Next up, we have the Hawaii Society of CPAs in
• I am president of the Hawaii Society of CPAs.
• am president for the Hawaii<00:19:53.520><c> Society</c><00:19:53.840><c> of</c><00:19:53.919><c> CPAs
• </c><00:19:54.799><c> I'm</c><00:19:55.039><c> also</c> Hawaii Society of CPAs.
• I'm also Hawaii Society of CPAs.

Committee: House Consumer Protection & Commerce

Summary: The Committee on Consumer Protection and Commerce heard testimony on several measures. SB 1402, relating to vessels in state commercial harbors, drew opposition from Captain Andy Sailing Incorporated, and later the committee agreed to amend the bill to exempt tour boat operators before passing it. SB 1411, relating to Medicaid third-party liability, received strong support from the Department of Human Services, which asked that the effective date be restored to upon approval. SB 1438, relating to home care agencies, was supported by the Department of Health and one individual testifier, with the department arguing that unlicensed personnel performing skilled nursing services puts kupuna at risk. The committee later moved that bill forward with a clean date. SB 1449, relating to prior authorization of health care services, drew support from the Hawaii Medical Association and comments from the Hawaii Association of Health Plans and HMSA. Health plans asked that reporting requirements align with upcoming CMS regulations, and HMSA noted the work of the stakeholder process. The committee discussed the bill as consumer-focused and adopted amendments to add laboratory and diagnostic tests and to require the working group’s first report before the 2026 session and before each session thereafter. SB 1291, relating to certified public accountants, received support from the Board of Public Accountancy, the Hawaii Society of CPAs, Hong Consulting LLC, and Ron Heler, who said it was substantially the same as a previously passed House bill and would help increase the CPA pipeline in Hawaii. The committee also heard SB 752, relating to insurance, with opposition and comments from the Hawaii Insurance Council and Liberty Mutual, which requested amendments on non-payment of premiums, material misrepresentation, and limiting the bill to homeowners insurance. Greg Mskian testified in support but urged clearer notice and denial explanations for homeowners. SB 385, relating to condominiums, drew support from Hawaii Realtors and detailed comments from Ray Tenno and Greg Mskian about making governing documents available online or by email to owners and agents, with discussion of website costs and access. Finally, SB 140, relating to invasive species, received support from the Department of Land and Natural Resources and CAPS, while the Department of Agriculture offered comments and proposed streamlining language; supporters emphasized firewood treatment standards and the need to prevent invasive pests. After a brief recess, the committee took votes on several measures, adopting the chair’s recommendations on SB 1402, SB 1411, SB 1438, SB 1449, and SB 1291.

Transcript Highlights:

• basically provide what the cost model is, which is a model that is supported by the Alabama Society of CPAs
• ... ...by the Alabama Society of CPAs, the National Society of CPAs, all those groups, and it's model

Bills: HB46 , HB379 , SB22 , HB487 , HB273 , HB525

Committee: House Ways and Means Education

Keywords: rural physician, tax credit, healthcare access, physician recruitment, Alabama, HB379, Alabama income tax, nonresident exemption, remote workers, traveling employees, mobile workforce, withholding tax, state tax reciprocity, multistate employees, temporary work, work location tracking, time and attendance system, remote work taxation, professional athlete, professional entertainer

Transcript Highlights:

• the right balance between local governments and small businesses, particularly contractors and those CPAs
• </c><00:21:15.360><c> and</c><00:21:15.679><c> those</c><00:21:16.159><c> uh,</c><00:21:16.640><c> CPAs
• </c><00:21:17.280><c> and</c> uh, contractors and those uh, CPAs and uh, contractors and those uh, CPAs

Committee: Senate State & Local Government

Transcript Highlights:

• . >> Senator Gruters: SENATE BILL 160 IS A CPA LICENSE OR BILL ADDING ADDITIONAL PATHWAYS TO BECOMING
• JASON HARRELL FLORIDA INSTITUTE OF CPAS WAIVING IN SUPPORT. ANY DEBATE ON THE BILL AS AMENDED.

Transcript Highlights:

• So the FPL sets qualifications for parents otherwise.
• States that passed K-CPA bills continue to see addictions, poison center control calls, emergency room
• Utah has seen a 43% increase in deaths since passing a K-CPA bill in 2019.

Committee: Senate Health and Welfare

Transcript Highlights:

• I'm a CPA and a partner with Dee Williams and Company CPAs in Lubbock, Texas.
• last couple of years, there are lots of young farmers and ranchers who also could not meet those qualifications

Bills: HB43 , HB3364 , HB3469 , HB3479 , HB43

Committee: House Agriculture & Livestock

Keywords: agriculture, finance, young farmers, financial assistance, pest control, veterinarian, veterinary medicine, veterinary telemedicine, telehealth, telemedicine, veterinarian-client-patient relationship, VCPR, animal health, livestock, pets, remote care, electronic means, telephone consultation, controlled substances, prescription drugs

Summary: The second bill, House Bill 3469, was introduced to address pest control regulations concerning nuisance birds. Representative Campos explained how the bill proposes non-lethal methods to deter these birds, such as the use of laser lights and sounds, which avoids conflict with both state and federal regulations. The committee heard impassioned testimonies from members of the public who shared firsthand experiences regarding the adverse effects of these birds on property and public health. The meeting concluded with both bills being left pending, reflecting a desire for further deliberation among the committee members.

Transcript Highlights:

• 54% that are required to have an annual agreed-upon procedures engagement, which is performed by a CPA
• </c><00:36:06.079><c> Um,</c> engagement performed by a CPA. Um, engagement performed by a CPA.
• of sympathy for local units of government and reliefs and their challenges of finding individuals, CPAs
• to come in and do their individuals CPAs to come in and do their audits.<00:43:44.160><c> Um</c><00:
• and to get into this line to become CPAs and to get into this line of<00:43:51.440><c> work.

Transcript Highlights:

• yield, very important, 50% of our CPA yield on building housing.
• And that's one of the things I wanted to mention is the CPA. The CPA is a great tool.
• They could Maybe change it a little bit or come up with CPA 2.
• I honestly think we may need, you know, everyone talks about their CPA or deeds or transfer.
• But, you know, I do have communities that have dedicated over 80% of their CPA funds.

Committee: Joint Joint Committee on Housing

Summary: The Joint Committee on Housing opened its second hearing of the session with remarks from Chairs Haggerty and Cyr emphasizing that the hearing was a broad look at Massachusetts’ housing crisis rather than a single bill. They highlighted topics including zoning, permitting, rental assistance, public housing, homelessness prevention, and housing production. The first witness, Housing and Livable Communities Secretary Augustus, reviewed implementation of the Affordable Homes Act and the state’s new housing plan, citing a 1.6% vacancy rate, a projected need for 222,000 new homes over 10 years, and ongoing efforts such as ADUs by right, fair housing enforcement, eviction record sealing, seasonal communities planning, and new funding for affordable housing, public housing, and the Momentum Fund. He also discussed infrastructure support for municipalities, technical assistance for ADUs, and concerns about possible federal funding cuts. Committee members questioned the secretary about ADU financing and technical assistance, the likely unit yield from the Affordable Homes Act, infrastructure barriers in suburban and rural communities, public housing waitlist management, supportive housing, and federal budget risks. MassNAHRO then testified that public housing authorities are facing rising operating and capital costs, a statewide waitlist nearing 300,000, and uncertainty over federal Section 8 and HUD funding. Witnesses described recent state support for operating subsidies, capital improvements, vacancy turnover teams, and resident service coordinators, while warning that proposed federal cuts could sharply affect voucher issuance and agency operations. CDAC’s executive director Roger Herzog described the agency’s role as a quasi-public source of early-stage financing and technical assistance for nonprofit housing developers, noting its loan capital, supportive housing bond programs, home modification loans, and preservation work under Chapter 40T. He said CDAC has helped produce or preserve more than 55,000 units and stressed the importance of patient capital and preservation tools. CHAPA CEO Rachel Heller urged the committee to focus on production, preservation, planning, and political will, supporting goals for affordability, supportive housing, and homeownership, and endorsing policy changes such as YIGBY, clearer site plan review rules, stronger fair housing funding, and more support for vouchers and public housing. MassHousing then outlined its financing role, including mortgage lending, down payment assistance, the Community Climate Bank, and the Momentum Fund, while noting that permitting delays, capital gaps, and possible federal changes could affect production. Members also asked about transparency, prevailing wage compliance, and a recent internal restructuring related to diversity and business engagement.

Transcript Highlights:

• months between the unexpected resignation of our CFO and the temporary contract that we had with a CPA
• Did the thought ever occur to you to gather your information up and go find another CPA firm?
• Yes, we have tried that, and we haven't been able to find another CPA firm of a size suitable for us.
• And how long has this CPA company had this information?
• We have since hired a CPA two years ago. We started using their software two years ago.

Committee: All LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES

Summary: The committee approved the prior minutes and then received a series of audit and compliance updates. Staff reported on delinquent private water and sewer reports, delinquent 2013-2023 water reports, and several municipal accounting code noncompliance cases. Denning and Gum Springs were recommended to be removed from the 60-day clock after staff visits showed improved records, while Fargo, Lead Hill, Almy, Jericho, Haynes, Biggers, Gilmore, and Holly Grove were discussed for repeat findings involving missing audits, poor bookkeeping, unpaid or misapplied street funds, deficit balances, and other accounting deficiencies. Several of these entities were given additional time or had reports filed without objection, while others were deferred for later review. Fargo’s mayor said the town had been understaffed and was working to improve its accounting systems; the committee voted to defer the matter to the August meeting. Lead Hill’s mayor described efforts to complete overdue water audits and improve office procedures, and the committee also postponed action for 60 days. Almy’s mayor and recorder-treasurer were present, and the committee placed the town on the 60-day clock for repeat accounting issues. Biggers and Gilmore both acknowledged long-running audit problems and said they were working with auditors and the IRS; their reports were filed. Holly Grove’s treasurer said she had only recently taken the position, and that report was filed as well. The committee spent considerable time on the street-fund misuse cases for Jericho and Haynes. Jericho was found to have exceeded the statutory threshold tied to fines and costs, with staff noting the town had since become current on its repayment plan; the committee deferred the report to September. Haynes was also behind on its repayment plan for street funds, with staff saying the town had recently made up the shortfall and was current as of the meeting, but the committee still deferred the report to September. Members and staff also discussed how the speed-trap law is applied, whether certain fines and costs count toward the threshold, and the role of the prosecuting attorney in deciding whether to take further action. The committee then reviewed a special report on the Pulaski County Regional Solid Waste Management District, which had six findings involving board approval of payroll and contracts, credit card documentation, vehicle and cell phone use, competitive bidding, electronic funds controls, and unusually high advertising spending. District Director Craig Douglas said the board had delegated some authority, that receipts were missing during a temporary staffing gap, and that advertising was needed to educate the public; he also defended the sale of trailers and other equipment as a way to exit the trailer business. Several members questioned the explanations and the low resale value of equipment, but the committee ultimately deferred the report to September. The meeting also included a recognition of accounting students interning with audit staff and a final set of actions on deferred water and sewer reports: 11 were filed, seven were deferred for lack of proper responses, and a private report on Shannon Hills Water, Sewer, and Fire Department was noted as involving misappropriation by an office manager and inadequate internal controls.

Transcript Highlights:

• audited because of that liquor store and did some checking and found that the threshold for having a CPA
• threshold<00:04:25.600><c> for</c><00:04:25.840><c> having</c><00:04:26.080><c> a</c><00:04:26.320><c> CPA
• </c><00:04:27.040><c> audit,</c><00:04:27.520><c> full</c> threshold for having a CPA audit, full threshold
• for having a CPA audit, full audit<00:04:28.080><c> of</c><00:04:28.240><c> your</c><00:04:28.400><c