Georgia CPA Requirements

Georgia, with its population of over 11 million and a 2024 gross domestic product of $682.9 billion, is home to multiple industries which offer numerous opportunities for certified public accountants (CPAs).

Industries like automobile wholesaling, drug and cosmetic wholesaling, hospitals, and commercial banking generate some of the highest revenues in Georgia, according to IBISWorld. The state government, Walmart, and Delta Air Lines are among the largest employers in the state.

Becoming a CPA in Georgia requires completing 150 semester credits of college education, earning a bachelor's degree and professional experience, and passing the CPA exam. This career resource page provides additional information on Georgia's CPA requirements for aspiring CPAs. Get all the details on how to obtain and maintain your CPA license, including associated fees.

Education Requirements for Becoming a CPA in Georgia

To qualify for CPA licensure in Georgia, you must complete 150 semester credits, culminating in at least a bachelor's degree from an accredited four-year college or university. Because bachelor's degrees usually only require 120 credits, you must complete more education to earn the other 30 credits.

You can pursue several paths to earn these additional 30 credits: Some schools' accounting bachelor's programs cover 150 credits so you can qualify for CPA licensure upon graduation. You can also enroll in a graduate program or earn a post-bachelor's certificate. Accelerated bachelor's-to-master's accounting programs let learners complete 150 credits and earn two degrees in a shortened time frame.

Concentrations, Credits, and Course Acceptance

Make sure the credits you complete satisfy the state's requirements: Georgia stipulates prospective CPAs must complete at least 30 credits of accounting coursework beyond the introductory level and 24 credits in business-related subjects.

Georgia accepts CPA review courses, distance education classes, and internships toward the educational requirements as long as these classes and learning experiences take place at a school with institutional accreditation.

A bachelor's in accounting or finance can prepare you to get licensed in Georgia. These programs may include concentrations like auditing, forensic accounting, marketing, or public accounting. While Georgia does not require specific accounting or business administration coursework, common business and accounting core courses in accounting programs include:

• Accounting and information systems
• Auditing and assurance
• Business taxation
• Financial accounting and reporting
• Economics
• Ethics
• Managerial accounting
• Statistics

Georgia Experience Requirements

To qualify for CPA licensure in Georgia, you need at least 2,000 hours of continuous work experience completed within 12 months of when you apply for your license. This work must include:

• One year of public accounting work with at least 2,000 hours, or
• One year of business, industry, government, or college teaching work

A CPA in good standing must supervise your work experience. Government and college teaching roles also require supervision, but your supervisor does not need a CPA license.

To meet work qualifications, you can use a combination of technical and behavioral standards work in accounting, attestation, compilation, and tax consulting. Qualifying teaching experience must include accounting classes beyond the introductory level at a four-year school, and the classes must cover at least two areas of accounting. The Georgia State Board of Accountancy (GSBA) encourages candidates to gain diverse work experience.

Clerical duties cannot count toward your required work hours. Experience completed during your college education, including internships, also does not qualify. The GSBA provides exemptions for the continuous experience requirement due to events such as maternity leave, military service, or illness.

CPA Exam Requirements

Meeting Georgia CPA requirements involves successfully passing the Uniform CPA Examination. Georgia, like other states, requires this standardized CPA exam to evaluate your competency in four areas. All test-takers must complete the auditing and attestation, financial accounting and reporting, and taxation and regulation sections. For the fourth section, prospective CPAs choose between three options: business analysis and reporting, information systems and control, or tax compliance and planning.

Eligibility to Take the Exam

Though you cannot obtain your CPA license in Georgia until you complete 150 semester credits, including 30 credits of accounting coursework, the state maintains a different set of educational eligibility stipulations for the CPA exam.

To register for the test, you need at least a bachelor's degree. You must complete at least 20 semester credits of non-introductory accounting courses. Regardless of the course number or level of difficulty, GSBA considers the first two accounting courses you take to be introductory, rendering them ineligible for the 30-credit requirement.

To prove that you meet the academic requirements at the time of your application, you must submit your official transcripts to NASBA's CPA Examination Services (CPAES) as a separate document or with your application. This process requires you to pay a $90 education evaluation fee. NASBA's International Evaluation Services must examine international applicants' credits.

The board does not require the American Institute of CPAs ethics exam. However, candidates must be of "good moral character," at least 18 years old, and U.S. citizens with a Social Security number. You do not need to be a resident of Georgia to become a CPA in the state.

Applying for and Scheduling the Exam

Once NASBA verifies your eligibility, you can apply for a Notice to Schedule (NTS), which you need to sit for each section of the exam. In Georgia, you can only apply for one exam section at a time. Each section costs $344.80.

The CPA exam offers year-round test dates. Once you receive your NTS, it is valid for six months, so NASBA recommends only applying for each section when you're ready to sit for that part of the test. If your NTS expires before you take that exam section, you must reapply and pay the $344.80 fee again.

You need to earn a score of at least 75 to pass each section. You must pass all four sections of the test within an 18-month window, a timeline that begins when you pass your first section. You can complete the sections in any order. After successfully passing all four CPA exam sections in the same 18-month window, your scores never expire. In Georgia, if you fail a section of the test, you must wait until the next calendar quarter to retake it.

After Passing the Exam

After passing the CPA exam and satisfying the state's work experience and educational requirements, you can apply for licensure in Georgia. You must submit a new individual license application through NASBA, which costs $140. Applications take about two weeks to process.

If you need proof of having an active license for employment, visit CPA Verify.

Maintaining Licensure

Georgia requires CPAs to renew their licenses every two years. CPA licensure expires on December 31 of every odd-numbered year. The renewal process stipulates you must complete 80 continuing professional education (CPE) credits each two-year licensing cycle, including at least 20 credits per year. Learning activities that confer CPE credit include independent study, college coursework, book or article publication, and technical committee participation.

Of these 80 CPE credits, at least 40 must be in technical fields. Up to 15 credits can be in non-technical fields. The CPE requirements must include four ethics credits, including at least one credit related to GSBA policies. CPAs age 70 or older do not need to complete CPEs.

You can access CPE opportunities through the Georgia Society of Certified Public Accountants and other professional organizations. The board requires that you attest to completing the credits and maintain your records in case of an audit. Renewing your Georgia CPA license costs $100.

Georgia adheres to the Uniform Accountancy Act majority rule which allows non-CPAs to hold minority ownership in an accounting firm. CPAs relocating to Georgia can apply for a reciprocal license through NASBA. The board permits these professionals to apply with an active license as long as they meet Georgia's educational requirements.

Questions About CPAs in Georgia