Video & Transcript Research : 'CPA'
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TX
Keywords:
cryptocurrency, bitcoin, investment reserve, economic resilience, financial security, vehicle rental, damage waiver, consumer rights, business regulations, refund policy, telephone solicitation, telemarketing, text message marketing, SMS marketing, robotext, spam text, consumer protection, deceptive trade practices, DTPA, Business & Commerce Code
MN
Minnesota 2025-2026 Regular Session
State Committee Meeting - 2025-03-27
State Government Finance and Policy
Keywords:
state government finance, biennial budget, appropriations, Minnesota Management and Budget, Healthy Aging Subcabinet, Office of Healthy Aging, older adults, aging policy, long-term care, caregivers, public health, Medicaid fraud, medical assistance fraud, attorney general subpoena power, fraud enforcement, business filing fraud, Secretary of State, deceptive mailings, consumer protection, certified public accountant
MN
Minnesota 2025 1st Special Session
House State Government Finance and Policy Committee 3/27/25
State Government Finance and Policy
Keywords:
state government finance, biennial budget, appropriations, Minnesota Management and Budget, Healthy Aging Subcabinet, Office of Healthy Aging, older adults, aging policy, long-term care, caregivers, public health, Medicaid fraud, medical assistance fraud, attorney general subpoena power, fraud enforcement, business filing fraud, Secretary of State, deceptive mailings, consumer protection, certified public accountant
TX
Texas 89th Regular
Senate Committee on Business and Commerce (Part I) Feb 18th, 2025
Business & Commerce
Keywords:
emergency alerts, weather alerts, public safety, local government, municipality, county, website posting, online notice, emergency management, disaster preparedness, evacuation, National Weather Service, NOAA, Texas Division of Emergency Management, TDEM, localized alerts, hazard warnings, severe weather, watch warning advisory, public information
TX
Texas 89th Regular
Senate Committee on Business and Commerce (Part II) Feb 18th, 2025
Business & Commerce
Transcript Highlights:
- Chairman, I just want to mention again, the CPA and legislature; we have an obligation, and the CPA has
- It's a bill that allows us to address the CPA pipeline.
- CPAs play a vital role in the Texas economy.
- The current pathways to CPA licensure will remain in effect.
- The CPA Society is for the bill as an organization? Yes. All right.
Keywords:
emergency alerts, weather alerts, public safety, local government, municipality, county, website posting, online notice, emergency management, disaster preparedness, evacuation, National Weather Service, NOAA, Texas Division of Emergency Management, TDEM, localized alerts, hazard warnings, severe weather, watch warning advisory, public information
HI
Hawaii 2026 Regular Session
ECD Public Hearing - Fri Mar 20, 2026 @ 9:30 AM HST
Economic Development & Technology
Bills:
SB2580, SB2578, SB2259, SB3084, SB2816, SB2928, SB2075, SB3322, SB2377, SB2436, SB2835, SB3248
Keywords:
SB2580, Hawaii film tax credit, motion picture tax credit, digital media credit, film production incentive, income tax credit, general excise tax exemption, DBEDT, DOTAX, local hires, local workforce, film industry, movie production, television production, streaming platform, streaming series, loan-out companies, motion picture project employer, qualified production, qualified production costs
Summary:
The committee opened by reviewing hearing procedures and then took up SB 2580, which concerns Hawaii’s film production tax credit and related incentives. Testimony was strongly supportive overall, with witnesses saying the measure would help attract productions, extend the sunset date, include streaming platforms, and strengthen the state’s competitiveness. Several supporters asked for cleanup language on grant administration, tax credit management, local-hire uplifts, and limits on third-party audit requirements for smaller productions. The state film office said the bill was generally strong but suggested clarifying language and noted that DBEDT and DOTAX already provide oversight of the current credit. No vote was taken in the transcript, but the bill drew broad support with a few comments and one opposition noted later in the hearing.
The committee then heard SB 2578 SD1, a measure to create a film commission and related grant structure. Testifiers said the proposal would formalize industry input, improve accountability, and help the state compete globally, but they also raised concerns about how a new grant program would interact with the existing tax credit system. The film office said the grant program and tax credit should be separated operationally, that the advisory structure should include industry voices and possibly union representation, and that county film commissioner language may need technical adjustment. A testifier also suggested a Hawaii film museum and related tourism opportunities. The measure was described as having 42 supporters, one opposition, and five comments, with no final action shown.
The committee next considered SB 2259, a dementia training measure. Supporters, including the bill’s drafter and the Alzheimer’s Association, described personal caregiving experiences and said free dementia training could help workers and families. Suggested amendments focused on clarifying the relationship between EOA and DBED and allowing retraining every two years because of workforce turnover. DBED said the bill is worthwhile but is not really an economic development initiative, and it should align with existing dementia programs and be easy for businesses to use, preferably online. The committee then moved to SB 3084 SD1, which HTDC said would expand its R&D matching program beyond SBIR to other federal research grants because of uncertainty at the federal level; the transcript ends as testimony begins, with no vote or final action recorded.
TX
Bills:
SJR34, SB10, SB18, SB19, SB21, SB72, SB140, SB262, SB370, SB480, SB495, SB627, SB703, SB767, SB790
Keywords:
parental rights, parents, children, custody, care and control, upbringing, family law, constitutional amendment, Texas Constitution, child welfare, education policy, medical decisions, parental authority, primary decision makers, family autonomy, education, Ten Commandments, public schools, religious display, First Amendment
MN
Minnesota 2025 1st Special Session
Committee on State and Local Government - 03/14/25
State and Local Government
Transcript Highlights:
- <00:26:47.200>
credential significantly earning a CPA credential significantly earning a CPA - shortage of CPAs as have a significant shortage of CPAs as you<00:27:11.760>
have <00:27:11.880 - You've also heard about CPA mobility and what effect the changes could have for Minnesota CPAs.
- The demand for CPA services is growing while the supply of CPAs is shrinking.
- The demand for CPA services is growing while the supply of CPAs is shrinking.
NH
New Hampshire 2025 Regular Session
Senate Executive Departments and Administration (03/26/2025)
Executive Departments and Administration
Transcript Highlights:
- previously held a certificate as a CPA. previously held a certificate as a CPA.
- c> the for the CPA, retired CPA to fill the for the CPA, retired CPA to fill the needs<01:48:51.760
- create a different group of CPAs. create a different group of CPAs.
- designation of CPA followed by retired. designation of CPA followed by retired.
- The duties of a licensed CPA.
HI
Hawaii 2025 Regular Session
CPN, CPN, CPN, CPN Public Hearings 02-19-2025
Transcript Highlights:
- alleviate shortages of CPA candidates and help students become CPAs without the cost of the additional
- <00:18:23.320>
license must uh take to to get the CPA license must uh take to to get the CPA - CPA new CPA candidates uh shortages of CPA new CPA candidates and<00:18:55.320>
um <00:18:55.720 - students uh so that they can become CPAs students uh so that they can become CPAs without<00:19:
- <00:19:43.880>
and make to become a professional CPA and make to become a professional CPA
Summary:
The committee heard SB 573, which would require condominium associations to repair defective common-element conditions that create health or safety violations. Testimony was overwhelmingly opposed, including from the Community Associations Institute and construction-defect counsel, who argued the bill could lead to piecemeal repairs and unintended damage in complex building systems. The measure was deferred.
The committee then heard SB 1038 on privacy and data-breach notice requirements. The Department of Commerce and Consumer Affairs supported the bill as a modernization of the law, while the Hawaii Financial Services Association, Consumer Data Industry Association, and other groups opposed it, mainly over the proposed redaction standard for Social Security numbers and concerns about making Hawaii an outlier compared with other states. Members discussed possible amendments, including harmonizing with other states and clarifying encryption and redaction rules. The committee later voted to pass SB 1038 with amendments, including changes from the Office of Consumer Protection, Hawaii Bankers Association, and State Privacy and Security Coalition, and deferred the effective date to July 1, 2050.
The committee also took up SB 890 and voted to pass it with amendments and recommit it to the CPN committee for a hearing before the decking deadline. In a separate decision-making segment, the committee passed SB 1291 on CPA licensure with amendments after testimony from accounting groups, educators, and others described a shortage of accountants and supported an alternate pathway using public-accounting experience. The committee adopted amendments clarifying the education and experience requirements and then approved the measure. Later, the committee also passed several additional measures on a decision agenda, including SB 129 SD1, SB 140 SD1, SB 144 SD1, SB 1197 SD1, SB 1341, SB 411 SD1, and SB 1438, generally with amendments or as introduced, and all were adopted without objection.
CA
California 2025-2026 Regular Session
Assembly Business and Professions Committee Jun 24th, 2025
Transcript Highlights:
- I'm here to present SB 788, which clarifies that CPAs and CPA firms, including their employees, are not
- This is especially true for CPAs licensed in other states, as well as professionals working in a CPA
- This is especially true for CPAs licensed in other states, as well as professionals working in a CPA
- CPAs holding a current valid license issued by the California Board of Accountancy, CPAs authorized
- CPAs holding a current valid license issued by the California Board of Accountancy, CPAs authorized
Summary:
The Assembly Business and Professions Committee heard several bills, including SB 788 by Senator Niello, which clarified that CPAs and CPA firms, including employees and out-of-state CPAs authorized to practice in California, are regulated by the California Board of Accountancy rather than subject to Tax Preparation Act registration requirements. Supporters said the bill would reduce duplicative regulation and confusion; there was no opposition, and the bill passed to Appropriations.
The committee also heard SB 351 by Senator Cabaldon, aimed at strengthening enforcement of California’s corporate practice of medicine rules as they relate to private equity and hedge fund involvement in medical and dental practices. The author and physician supporters argued that private equity can interfere with clinical decisions and patient care, while opposition from the American Investment Council said the bill could sweep in legitimate business practices and requested a narrow amendment. The bill passed to Judiciary.
SB 312 by Senator Umberg was heard next and would require health certificates for imported dogs sold in California to be submitted to CDFA and made publicly available, with supporters describing it as a transparency and consumer protection measure to combat puppy mills and misleading online sales. There was no opposition, and the bill passed to Agriculture. The committee also approved a consent calendar containing SB 291, SB 387, SB 517, SB 602, and SB 773, all moving to their respective committees. The meeting ended after additional roll calls and adjournment.
MN
Minnesota 2025-2026 Regular Session
House Taxes Committee considers bill creating new income tax tier to increase local, county aid Apr 29th, 2026
Transcript Highlights:
- We are not cutting LGA or CPA.”
- and millions of dollars of CPA and LGA? and millions of dollars of CPA and LGA?
- We are not cutting LGA or CPA.”
- CPA. CPA.
- an historic amount to both LGA and CPA. an historic amount to both LGA and CPA.
Summary:
House File 4845 was presented as a tax modernization and local aid bill that would adjust Minnesota income tax brackets for inflation, add a new top bracket of 10.85% for high earners, and increase local government aid and county program aid beginning in 2026. Representative Hollins said the bill would strengthen local government funding and require the Department of Revenue to recertify aid distributions. The chair noted the bill would be laid over for possible inclusion in the 2026 tax bill.
Supporters, including St. Paul Mayor Melvin Carter? no, Mayor Kelly Her of St. Paul, AFSCME Local 34, and Rebuild Minnesota, argued that cities and counties need more stable revenue to cover rising costs, public safety, human services, and property tax pressure. They said the bill would help local governments meet unmet needs and reduce reliance on property taxes. Opponents from the Minnesota Business Partnership and Minnesota Chamber of Commerce argued the new top rate would hurt competitiveness, talent recruitment, and business investment, especially because many businesses pay through the individual income tax code. Some testifiers also opposed directing more aid to cities that they said restrict housing development, while others urged the committee to address unfunded mandates and fraud instead of raising taxes.
During member discussion, Representative Joyce opposed creating another bracket and suggested using cannabis tax revenue instead. Representative Wiener said the state has a spending problem and cited fraud concerns, while Representative Roach questioned whether the bill truly helped greater Minnesota and noted the current LGA appropriation is just over $644 million. Representative Hollins responded that the proposal would mostly benefit greater Minnesota by shifting more of the tax burden to high earners in the metro area. No vote was taken; the bill was laid over for possible inclusion in the 2026 tax bill.
HI
Hawaii 2025 Regular Session
CPC Public Hearing - Wed Feb 19, 2025 @ 2:00 PM HST
Consumer Protection & Commerce
Transcript Highlights:
- CPA firms can only be owned by CPAs, and so if we're not able to do this and get them CPA firm experience
- >
they're government with the CPA license they're government with the CPA license they're not< - firms they can only be owned by uh CPA firms they can only be owned by CPAs<00:28:39.760>
and - <00:28:47.799>
firm this and get them CPA firm this and get them CPA firm experience<00:28 - CPA license.
Summary:
The committee heard testimony on several measures, beginning with HB 117 on condominiums. Testifiers were split: reserve-study professionals and the Community Associations Institute opposed tying reserve requirements to assessed value, arguing reserve studies should be based on actual components and costs and that the bill could lead to over- or under-collection. Condominium owners and advocates supported the bill, saying some associations are not completing reserve studies or are failing to provide audits and adequate funding, and urging stronger fiduciary accountability. A member later asked about compliance rates, and a witness said he was not aware of any association that had failed to do a reserve study, estimating compliance at well over 95 percent, likely close to 100 percent.
The committee then took testimony on HB 544 on pet insurance, which drew support from the Attorney General’s office and the Insurance Division with comments about contract-impairment issues, as well as support from the North American Pet Health Insurance Association and the Hawaiian Humane Society. Testifiers said the bill would help consumers understand and use pet insurance as veterinary costs rise. HB 983 on certified public accountants also drew mostly support, with the Hawaii Society of CPAs and the Hawaii Association of Public Accountants offering conditional support and proposed amendments. Public accountants said the bill could help address a shortage of CPAs and expand pathways into the profession, while some speakers cautioned that the language needed clarification and that public accounting experience should be tied to CPA-firm work. An instructor from UH West Oahu said students cannot afford the extra credits currently required and would benefit from a more accessible pathway.
The committee also heard HB 1050 on Title 24, with DCCA supporting the measure and no opposition or questions. The discussion then moved to HB 256 HD1 on environmental protection and incinerator emissions. The Department of Health offered comments, while Energy Justice Network and Climate Protectors Hawaii supported strengthening the bill, warning that it could weaken existing standards at H-Power unless amended to preserve stricter state rules and require modern pollution controls. A member questioned the Department of Health about H-Power’s permits and whether additional controls would be required if federal rules change; the department said permits are reviewed every five years and that the facility currently meets state and federal requirements, while EPA rules remain in a public comment process.
Finally, the committee heard HB 1051 HD1 on energy efficiency portfolio standards, with support from the Consumer Advocate, State Energy Office, Climate Change Mitigation and Adaptation Commission, Public Utilities Commission, and Hawaii Energy. The committee then heard HB 350 HD1 on energy, where the State Energy Office supported the bill, Solar Ray Corporation offered conditional comments urging any new mandated water-heating technology to meet the same efficiency level as existing solar thermal systems, and the Kauai Climate Action Coalition testified in support. No votes or final committee actions were taken during the portion of the meeting provided.
WY
Wyoming 2026 Regular Session
Management Audit Committee, June 18, 2026 - PM
Management Audit Committee
Transcript Highlights:
- The Director began to give an example using the CPA exam.
- Um so where we're at is the CPA firm already verified that um those CPA firm already verified that um
- So, why was a CPA brought in to do this?
- and they have a CPA-approved audit, and it has to be...
- Um, and then also communication between Department of Audit and the CPA.
MS
Mississippi 2026 Regular Session
Appropriations - Room 216, 22 January, 2026; 8:00 AM
Appropriations
Transcript Highlights:
- We are the licensing and regulatory board for CPAs and CPA firms in the state.
- director position and having a CPA director position and having a CPA license<00:14:22.880>
is - Uh if he has trying to help a CPA.
- against a CPA to the IRS. against a CPA to the IRS.
- CPA, then we would investigate that. CPA, then we would investigate that.
Summary:
The hearing began with the State Board of Architecture’s budget presentation. The executive director described the board’s mission to regulate architecture, landscape architecture, and certified interior design to protect public health and safety. He highlighted the board’s consolidated structure, license totals, high reciprocity rate, recent rule changes to reduce barriers to practice, and a proposed FY 2027 budget of $368,123, which included a 5% staff salary increase and higher operating costs. He also noted a newly identified need to modernize the licensing system, estimated at at least $25,000, and asked that the board not be reduced below the requested level. A board member also praised the small staff’s responsiveness and effectiveness.
The State Board of Public Accountancy then presented its budget and policy requests. The executive director said the board regulates CPAs and CPA firms, oversees the CPA exam process, and has about 3,600 active individual licensees and 800 firms. The board requested only a 3% compensation increase for staff, plus a special request to allow an audit supervisor to repay the cost of a Becker review course through payroll deduction as part of succession planning. She also described a board-approved waiver program that began January 1, eliminating application fees for CPA exam candidates and retakes; 42 candidates had used the waiver in the first two weeks. In response to questions, she said the board does not assist CPAs with IRS disputes, but it does investigate complaints from the IRS, SEC, PCAOB, or others.
Finally, a representative presented for the Board of Licensed Professional Counselors. She explained that the board regulates licensed counselors and psychotherapy providers, meets frequently, and has two staff members. The board’s main request was for additional investigative capacity: a full-time investigator and related funding, because complaints are currently handled by part-time investigators, contractors, and sometimes board members, which can require recusals from hearings. She said the state auditor had recently flagged complaint backlogs at regulatory agencies, supporting the request. The board also sought funding for a contractual administrative position, salary progressions, and a one-time technology increase to modify its new licensing system for the counseling compact and better search functions. Members questioned the board about its large cash balance, which was reported at about $860,000, and whether it should provide fee relief or other benefits to members; the presenter said the board would look into that and noted that revenues had increased significantly in recent years, partly due to out-of-state and telehealth-related licensing demand.
CA
California 2025-2026 Regular Session
Assembly Business and Professions Committee Jun 24th, 2025
Business and Professions
Transcript Highlights:
- There's a gray area. in the law for out-of-state CPAs and CPA firms that are currently under the oversight
- SB 788 clarifies that all CPAs and CPA firms, including their employees, are not subject to the oversight
- Good morning, Jason Fox with the California Society of CPAs, and thank you to the center for bringing
- With respect to CPAs, the Tax Preparation Act only exempts CPAs for license in California.
- CPAs holding a current and valid license issued by the California Board of Accountancy, CPAs authorized
KY
Kentucky 2025 Regular Session
Interim Joint Committee on Local Government (10-21-25)
Transcript Highlights:
- Cities, counties, tax administrators, and CPAs also stepped up in 2012 after a failed effort to force
- Cities, counties, tax administrators, and CPAs also stepped up in 2012 after a failed effort to force
- Cities, counties, tax administrators, and CPAs also stepped up in 2012 after a failed effort to force
- Cities, counties, tax administrators, and CPAs also stepped up in 2012 after a failed effort to force
- Cities, counties, tax administrators, and CPAs also stepped up in 2012 after a failed effort to force
Keywords:
Meeting Start: 00:00:13
Roll Call 00:00:24
Approval of Minutes from September Meeting 00:02:10
Presentation of Special Purpose Governmental Entities Report 00:03:19
Presentation of Kentucky League of Cities Legislative Platform for the Upcoming 2026 Session of the General Assembly 00:15:37
Discussion of Centralized Collection of Net Profits and Occupational License Taxes 00:37:05
Adjournment 00:55:53, 958, all
Summary:
The committee received reports on special purpose governmental entities from the Department for Local Government and the Fire Commission. DLG staff described SPGEs as limited-jurisdiction political subdivisions and reviewed the department’s registry, reporting portal, compliance monitoring, and planned system upgrades such as a two-way message center, automated noncompliance notices, and tracking for new entities and board expirations. They reported that, as of October 10, 2025, 69% of SPGEs were active and discussed compliance data by cycle, fiscal year, and district type. The Fire Commission reported that fire department mergers have reduced the number of departments by 16 since last year, largely because of volunteer staffing shortages, while financial disclosure compliance had risen to 94%. The commission also noted 509 compliance reviews, 19 in-house inquiries, seven referrals to outside agencies, and one recent federal prison sentence in a theft case.
Members asked whether DLG advises SPGEs on tax rates; staff said it only performs calculations and the entities set their own rates. Questions to the Fire Commission focused on whether department reductions meant station closures; officials explained that most changes were mergers that keep physical buildings in place while combining personnel and finances to meet minimum staffing requirements. They said the trend is spread across the state but is especially pronounced in rural areas.
The Kentucky League of Cities then presented its 2026 legislative agenda. Its priorities included modernizing city revenue options, increasing equity in road funding, fixing tax increment financing issues, addressing transient room tax collection from web-based platforms, strengthening emergency response coordination, clarifying massage parlor regulation preemption, correcting unintended consequences of House Bill 606, improving newspaper publication rules, and modernizing procurement statutes. KLC also said it supports allowing all cities to collect restaurant tax revenue, wants cities to receive a larger share of road funds and EV-related revenues, and seeks state collection and remittance of any future local sales tax to comply with the Streamlined Sales and Use Tax Agreement. Members asked about best-value bidding, road-fund equity, Airbnb tax litigation, EV prevalence, and disaster funding applications; KLC said cities currently must accept the lowest bid, the road split should better reflect city street costs, the Airbnb tax case remains pending, EV data by locality has not been studied, and allowing cities to apply directly for disaster funds would reduce reliance on county officials. No votes or formal actions were taken beyond approving the September meeting minutes.
MD
Transcript Highlights:
- Not to be outdone by the bankers and the engineers, today is CPA Day in Annapolis. So, all right.
- They're represented by over 9,000 members from the Maryland Association of CPAs.
- They're represented by your local CPA.
- So, uh let's w give Association of CPAs.
- She is a CPA, longtime friend.
Summary:
The House met in session with 127 members initially present, opened with prayer and the journal reading, and then took up introductory business. House Bills 394 through 444 were read the first time and referred to the appropriate committees, and Introductory House Bond Initiatives Number Two was referred to Appropriations. The Speaker also announced and the House adopted appointments to the Joint Committee on Legislative Ethics and the Joint Audit and Evaluation Committee.
Most of the meeting consisted of committee and delegation announcements. Appropriations, Environment and Transportation, Health, Judiciary, and Ways and Means all announced briefings later that day, while several other committees said they would not meet. Delegations from Frederick, Anne Arundel, the Eastern Shore, Prince George’s, Montgomery, Charles, Baltimore City, Baltimore County, and Southern Maryland announced upcoming meetings, many by Zoom. A Montgomery County delegate also announced a Public Safety and Administration Subcommittee briefing on the Department of Social and Economic Mobility.
The floor included multiple guest and caucus recognitions. The Women’s Caucus promoted a service drive for hygiene, baby, and women’s products for the YMCA Druid Hill pantry, and the Legislative Black Caucus announced new leadership, with Chair N. Scott Phillips and Senate Vice Chair Shaneka Henson. The House welcomed visitors for Maryland Bankers Association Day, Transportation Association of Maryland advocacy day, the Maryland chapter of the American Council of Engineering Companies, CPA Day, and sportsmen and sportswomen day, along with student visitors and a guest of a Prince George’s County delegate. No substantive debate or recorded votes occurred beyond the adoption of committee appointments, and the House adjourned until Friday, January 23 at 11:00 a.m.
MN
Transcript Highlights:
- And yet they're going to be You know the LGA and the CPA cuts are coming at a very, it's, it's, it's
- Um, LGA and CPA.
- <00:50:00.319>
Um, <00:50:00.800>LGA <00:50:01.599>and <00:50:01.839>CPA. - Um, LGA and CPA. cut taken from them. Um, LGA and CPA.
- in particular, um his concern about CPA in particular, um his concern about CPA and<00:59:43.520
TX
Texas 89th 2nd C.S.
Licensing & Administrative Procedures Mar 25th, 2025
Licensing & Administrative Procedures
Transcript Highlights:
- Fewer people are becoming CPAs and House Bill 1757 creates an additional pathway to CPA licensure requiring
- CPA services are a. cornerstone of the Texas economy.
- continues to grow while the CPA, the supply of CPAs is certainly not keeping up with our state growth
- CPA groups and state CPA societies to develop a coordinated approach in addressing new pathways to licensure
- We will be addressing CPA mobility in another piece of legislation.