AICPA Releases State Policy Trends Affecting the Accounting Profession

The AICPA recently released its 2026 Annual State Legislative Report and 2027 Policy Outlook, highlighting legislative trends affecting the accounting profession and key issues expected to shape state policy in 2027.

At the national scale, some highlights from the report include:

• Protecting CPA licensure and professional oversight remains a priority. Deregulatory proposals were considered in 23 states in 2026. The AICPA expects continued efforts in 2027 that could affect state boards of accountancy, continuing professional education (CPE), licensing requirements, and regulatory authority.
• CPA licensure changes are shifting from adoption to implementation. Most states have adopted the new CPA licensure pathway, and 2027 efforts will increasingly focus on implementing rules, including coursework, credit-hour requirements, and effective dates.
• Artificial intelligence regulation is creating new opportunities and challenges for CPAs. Many states are expected to pursue more AI legislation, particularly around audits and independent verification. The AICPA emphasizes the importance of clearly defining audit standards, practitioner qualifications and assurance requirements.
• Potential taxes on professional services remain a concern. States facing budget pressures may consider expanding sales or gross-receipts taxes to professional services, including accounting. These taxes could increase costs for businesses and consumers and create competitive differences among states.
• Mobility and consistent standards remain important as state laws evolve. 

The OSCPA continues to work alongside the AICPA and other state CPA societies to monitor legislative developments, support policies that strengthen the profession, and advocate for Oklahoma CPAs.