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Frequently Asked Questions
One year and 2,000 hours in public accounting; one year and 2,000 hours in business, industry, government or college teaching (teaching at a 4 year college or university in at least two different areas of accounting above the introductory or elementary level) or a combination of work experience in public accounting, business, industry, government or college teaching. Complete requirements are contained in the board’s rules at this website. See O.C.G.A. 43-3-6 and rule 20-3-.08. All work experience must have been supervised by a person who holds a live permit as a certified public accountant except for government or college teaching. In these two areas you must be supervised, however, the supervisor is not required to hold a CPA.
The experience must have been earned no earlier than one-year prior to application; the experience may have breaks in service of no longer than 1-year in duration.
Board Rule 20-3-.08(b)(4)(c): supervision shall mean "the act of directing and inspecting the performance of.”
20-3-.08(1)(c) presented to the board evidence that the candidate has received a baccalaureate degree or completed the requirements therefore, conferred by a college or university accredited by a national or regional accrediting organization recognized by the board, with a concentration in accounting or what the board determines to be the substantial equivalent of an accounting concentration, or with a non-accounting concentration supplemented by what the board determines to be the substantial equivalent of an accounting concentration, including related courses in other areas of business administration; and after January 1, 1998, any person who has not previously sat for the uniform written examination for the certificate of certified public accountant must have completed a total of 150 semester hours or 225 quarter hours of college education, including a baccalaureate degree awarded by a college or university accredited by either a national or regional accrediting organization recognized by the board. The total educational program shall include an undergraduate accounting concentration and related courses in other areas of business administration or the substantial equivalent of the foregoing. An applicant who has completed 45 quarter hours or 30 semester hours in accounting subjects above the elementary level and 35 quarter hours or 24 semester hours in general business subjects at a four year accredited college or university which offers a baccalaureate degree will be deemed to have satisfied the accounting concentration and related business course requirements.
After passing the exam, meeting the educational requirements in question #3, and meeting the work experience requirements in question #4, submit an application to NASBA office. Forms are available on-line.
80 hours every two years, 16 of which must be in auditing and accounting subjects. If licensed less than 1 year, no CPE is required; if licensed 1 year but less than 2, 40 hrs. Of CPE (20% in A&A) is required. Minimum of 20 hours must be earned in each year. If requirements are not completed by the end of the renewal period, the license will expire and the licensee will be required to reinstate in order to bring the license back to active status. See Rule 20-11.
The Georgia State Board of Accountancy does not pre-approve any providers or courses for continuing professional education. The responsibility for determining if the course meets the requirements of chapter 20-11–continuing professional education (requirements, programs which qualify, controls and reporting and calculation of hours of credit) rests solely upon the provider and the licensee.
Yes. Applications are available at this website and from the board office. However, certain experience, education, and examination requirements must be met. These are described in the board’s rules at this website. See O.G.C.A. 43-3-11 and rules 20-3, 20-4, and 20-3-.09.
No. In order to reinstate your CPA license, you will be required to complete the application for reinstatement of license. The reinstatement application is available on-line.