Georgia CPA CPE Requirements

How to reach the regulator directly.

Georgia State Board of Accountancy
200 Piedmont Avenue SE
Suite 1604 West Tower
Atlanta, GA 30334

Tel: (404) 463-0365
Email: GSBA@sao.ga.gov

The regulator's own published rules and related resources.

Georgia State Board of Accountancy

The total continuing education hours required.

80 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

A minimum of 16 hours must be in Accounting and Auditing subjects.

A minimum of 20 hours must be earned in each year.

How the reporting cycle is structured.

Biennial.

When a reporting cycle begins.

January 1, even-numbered years.

How completed credits are reported to the regulator.

Renewal application.

Controls and Reporting (Amended February 24, 2015):

An applicant for renewal of a license to practice public accounting must provide a signed statement, under penalty of perjury, that all applicable continuing education requirements have been met.

All licensees shall maintain their records confirming attendance at and completion of continuing education, including the following information:

1. School, firm or organization conducting the program;
2. Location of the program;
3. Title of program or description of content;
4. Program outline;
5. Dates attended;
6. Hours claimed;
7. Evidence of satisfactory completion.

If credit for published articles and books is claimed, the following information must be maintained:

1. Publisher;
2. Title of publication;
3. Description of content;
4. Dates of publication;
5. Hours claimed.

Records described in above must be maintained by each licensee for five years after the completion of the program and must be submitted to the Board upon request.

Evidence of satisfactory completion shall take the form of certificates of completion, attendance records, examination, transcripts, or other such independently verifiable evidence acceptable to the Board.

The renewal or reporting deadline.

December 31, odd-numbered years.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

The Board will verify on a test basis information submitted by applicants for licenses. In cases where the Board determines that the requirement is not met, the Board may grant an additional period of time in which the deficiencies may be cured.

Reduced or prorated requirements for a first renewal.

Updated April 13, 2016: An applicant for renewal of his or her individual license to practice as a CPA* who has been initially certified by this state for one year, but less than two, will have completed 40 hours of acceptable continuing professional education after the date of licensure but prior to the expiration date of his or her first license, of which at least 8 hours of continuing professional education reported shall be in accounting and auditing subjects, as a condition for renewal.

Updated April 13, 2016: An applicant who has been initially licensed as a CPA* by this state for less than one year at the date of expiration of his or her first license shall not be required to have completed any hours of continuing professional education prior to that first expiration date as a condition for renewal.

• *NOTE: April 13, 2016: In both paragraphs above, the asterisk indicates where the phrase 'or registered foreign accountant' was deleted.

Who may be excused from all or part of this requirement.

Any licensee who has attained 70 years of age is exempt from the continuing professional education requirement for renewal of his or her individual license to practice public accountancy.

The Board may relax or suspend the requirements of continuing professional education for reasons of individual hardship or health of the applicant.

Whether unused credits can apply to the next period.

Amended February 24, 2015: Up to fifteen hours of acceptable education completed during the period immediately preceding the renewal date of a license in excess of the requirements for such preceding period may be applied to satisfy the continuing professional education requirements of the following period. No carryover hours can be used to satisfy the accounting and auditing hours requirement provided for in this section.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

General Characteristics of Accreditated Education:

• Note from CeriFi CPEdge: September 2018: CeriFi CPEdge has confirmed with the GA Board that they will accept 'nano-learning' and 'blended learning' activities and credits (per the revised 2016 NASBA CPE Standards) provided that the course meets all GA Board rules regarding program development. Therefore, the CeriFi CPEdge content distributor has been updated to calculate credits for nano-learning and blended learning (as well as group-live, group-internet-based, and self-study) based on the 2016 NASBA CPE Standards:
• Group programs, independent study, and blended learning programs – A minimum of one full credit must be awarded initially, but after the first credit has been earned, credits may be awarded in one-fifth increments or in one-half increments (1.0, x.2, x.4, x.5, x.6, x.8, and so on).
• Self study – A minimum of one-half credit must be awarded initially, but after the first full credit has been earned, credits may be awarded in one-fifth increments or in one-half increments (0.5, 1.0, x.2, x.4, x.5, x.6, x.8, and so on).
• Nano learning – Credits must be awarded only as one-fifth credit (0.2 credit). A 20-minute program would have to be produced as two stand-alone nano learning programs.
• Refer to the NASBA Resource Summary page for more information.

Effective April 13, 2016:

• The GA Board made a minor revision to CPE rule language. Refer to 'Requirements for New Licensees' above.

Effective February 24, 2015:

• The GA Board made minor revisions to CPE rule language.

Effective August 8, 2004:

• All programs will be measured in terms of twenty-five minute segments or one-half, contact hours. The shortest recognized program will consist of one contact hour.
• Each hour of service as a lecturer or discussion leader of an acceptable formal program allows additional credit based onactual preparation time of up to two hours of continuing professional education.
• Formal correspondence and individual study programs shall be credited in an amount equal to the average completion time.