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Law and Rule Changes in North Dakota – Starting the Process
On July 1, Society representatives will be taking part in a State Board of Accountancy meeting that will begin to look at law and rule changes needed to add an additional pathway to CPA via bachelor’s degree plus two years of experience. Mobility language will also be reviewed. The next opportunity to make changes to the law would be in the 2027 legislature.
The Hidden Threat in Florida SB 110
While I was happy to see the direction of licensure discussions in our legislature this year, other states were not as lucky. Several states had worrisome bills, but Florida’s SB 110 was perhaps the most concerning.
Florida’s Senate Bill 110 quietly morphed from a rural development initiative into a Trojan horse for sweeping deregulation. While its original intent was to support rural communities through infrastructure and economic development, last-minute amendments in the House introduced provisions that could have dramatically undermined professional licensing across the state.
SB 110 was amended to include:
These provisions were framed as “streamlining,” but in reality, they would have dismantled long-standing safeguards that protect public health, safety, and welfare.
Why It Matters
Professional licensure isn’t just red tape—it’s a public trust. Whether it’s CPAs safeguarding financial integrity, engineers ensuring the safety of bridges, or healthcare professionals making life-or-death decisions, licensing ensures that practitioners meet rigorous standards. Weakening these standards risks:
The Pushback
The Florida Institute of CPAs (FICPA) and other organizations mobilized quickly. Through grassroots advocacy, media outreach, and direct engagement with lawmakers, they emphasized the real-world consequences of deregulation. Their efforts paid off. The Florida Senate ultimately refused to adopt the House’s amendments, and the bill stalled as the session extended to finalize the state budget.
Looking Ahead
The Florida bill revealed how easily major policy shifts can be tucked into unrelated legislation. Florida lawmakers have signaled continued interest in licensing reform, and similar proposals could resurface in future sessions.
By understanding what is happening in other states, we can better prepare for what might happen in North Dakota. It is important to have conversations with your local representatives and to educate those who do not fully understand the importance of licensing.
You worked hard for your CPA License, the Society continues to work to protect it.
Advocacy Update and Threats to Monitor
On May 13-15, Society representatives attended the AICPA Council meeting in Washington, DC. This included scheduled visits with our three North Dakota representatives. Tax topics took center stage this year. We also discussed adding accounting to the definition of STEM, expanding the use of 529 plans to include licensing exams and prep materials, and disaster relief. Later in May we sent out a call-to-action email with concerns about the House bill which included language that would eliminate the ability of certain pass-through entities, including accounting firms, to take advantage of state and local tax deduction for pass-throughs. The legislation would not only have had an impact on the accounting profession, but also on many of your clients. As of this weekend, a revised version of the budget bill preserves the SALT deduction for certain pass through businesses, including accounting firms.Law and Rule Changes in North Dakota – Starting the Process
On July 1, Society representatives will be taking part in a State Board of Accountancy meeting that will begin to look at law and rule changes needed to add an additional pathway to CPA via bachelor’s degree plus two years of experience. Mobility language will also be reviewed. The next opportunity to make changes to the law would be in the 2027 legislature.
The Hidden Threat in Florida SB 110
While I was happy to see the direction of licensure discussions in our legislature this year, other states were not as lucky. Several states had worrisome bills, but Florida’s SB 110 was perhaps the most concerning.
Florida’s Senate Bill 110 quietly morphed from a rural development initiative into a Trojan horse for sweeping deregulation. While its original intent was to support rural communities through infrastructure and economic development, last-minute amendments in the House introduced provisions that could have dramatically undermined professional licensing across the state.
SB 110 was amended to include:
- Eliminating independent licensing boards, such as the Board of Accountancy.
- Removing continuing education requirements for all professions regulated by the Department of Business and Professional Regulation (DBPR).
- Included a research study for a new pathway which would eliminate education and award licensure based solely on work experience or work experience plus exam.
These provisions were framed as “streamlining,” but in reality, they would have dismantled long-standing safeguards that protect public health, safety, and welfare.
Why It Matters
Professional licensure isn’t just red tape—it’s a public trust. Whether it’s CPAs safeguarding financial integrity, engineers ensuring the safety of bridges, or healthcare professionals making life-or-death decisions, licensing ensures that practitioners meet rigorous standards. Weakening these standards risks:
- Lowering the quality of services
- Eroding public confidence
- Creating uneven playing fields for qualified professionals
The Pushback
The Florida Institute of CPAs (FICPA) and other organizations mobilized quickly. Through grassroots advocacy, media outreach, and direct engagement with lawmakers, they emphasized the real-world consequences of deregulation. Their efforts paid off. The Florida Senate ultimately refused to adopt the House’s amendments, and the bill stalled as the session extended to finalize the state budget.
Looking Ahead
The Florida bill revealed how easily major policy shifts can be tucked into unrelated legislation. Florida lawmakers have signaled continued interest in licensing reform, and similar proposals could resurface in future sessions.
By understanding what is happening in other states, we can better prepare for what might happen in North Dakota. It is important to have conversations with your local representatives and to educate those who do not fully understand the importance of licensing.
You worked hard for your CPA License, the Society continues to work to protect it.
