All Georgia CPAs must complete continuing professional education to maintain an active license. Georgia operates on a biennial reporting period from Jan. 1 to Dec. 31 of odd-numbered years. Licenses renew biennially on Dec. 31 of odd-numbered years.
Biennial CPE requirements
Georgia requires 80 hours of CPE during a two-year reporting period. The 80 hours must include:
- Minimum of 20 hours each year
- At least 50% (40 hours) in technical fields of study
- 4 hours of ethics, including 1 hour specific to Georgia Board laws, rules, and policies
Georgia ethics CPE requirements
Four hours of ethics CPE are required during the CPE reporting period, including 1 credit specific to the laws, rules, and policies of the Georgia State Board of Accountancy. The Georgia-specific ethics credit must be from a board-approved program.
The remaining 3 ethics hours can be general ethics credits (behavioral or regulatory ethics) and do not require Georgia-specific approval.
Technical vs. non-technical requirements
At least 50% of CPE credits (40 hours) must be earned in technical fields of study. The remaining 50% may be in non-technical fields.
Technical fields of study
Technical fields include: Accounting, Accounting (Government), Auditing, Auditing (Government), Business Law, Economics, Finance, Information Technology, Management Services, Regulatory Ethics, Specialized Knowledge, Statistics, and Taxes.
Non-technical fields of study
Non-technical fields include: Behavioral Ethics, Business Management and Organization, Communications and Marketing, Computer Software and Applications, Personal Development, Personnel/Human Resources, and Production.
Carryover credits
A maximum of 15 credit hours may be carried from one reporting period to the subsequent reporting period. Credits carried forward:
- Cannot be applied to the yearly minimum of 20 hours
- Cannot be applied to the ethics requirement
- Cannot be applied to the Georgia-specific ethics requirement
- Cannot be applied to the technical requirement
- Are not cumulative from period to period
New licensee requirements
No CPE is required during the first year of licensure. If licensed one year but less than two years prior to first renewal date, 40 hours of CPE is required, including 4 hours of ethics (with 1 hour Georgia-specific ethics) and 20 hours in technical fields.
If licensed in year 2 of a reporting period, no CPE requirements apply. There is no provision for carryover from an annual period in which CPE was not required. If licensed in year 1 of a reporting period, the 20-hour yearly minimum for year 2 applies.
Acceptable programs of study
Georgia does not pre-approve CPE providers or courses (except Georgia-specific ethics). The responsibility for determining if a course meets board requirements rests with the provider and the licensee.
Georgia accepts CPE credits for programs offered by NASBA National Registry sponsors. There is no limit on the number of self-study CPE hours.
Credit limitations
Committee meetings
Committee meetings are not accepted unless the meeting was part of work performed by a technical committee. Credit is limited to 25% of total hours.
CPE technical reviewer
Technical reviewer credit is limited to 50% maximum. Repeat review of a course within the same period is only accepted if the material has substantially changed.
Renewing your Georgia CPA license
The biennial reporting period runs from Jan. 1 to Dec. 31 of odd-numbered years. All individual licenses expire on Dec. 31 of each odd-numbered year. Records must be retained for 5 years after program completion.
Documentation is submitted only if audited, not at renewal. Each approved CPE course is measured based on program length, with one 50-minute period equal to one CPE credit.
Age exemption
Any licensee who has attained 70 years of age is exempt from the CPE requirement for renewal of their individual permit to practice public accounting.
CPE reciprocity
Licensees whose principal place of business is outside Georgia may meet Georgia's CPE requirements by meeting the CPE requirements of their principal place of business state.