Georgia

Date of Last Revision:    1/3/2024

License Renewal Date
12/31 biennially, odd years

CPE Reporting Period
1/1 to 12/31 biennially, odd years

Initial Period Requirements:

Licensed in Year 2 of Reporting Period:

Licensed in Year 1 of Reporting Period:

• Earning Period: Credits must be earned between license date and end of reporting period.
• Proration: No requirements if licensed in year 2 of a reporting period. 40 total credits if licensed in year 1 of a reporting period. Minimum for year 2 is only required if licensed in year 1 of a reporting period. Technical if prorated by half licensed in year 1 of a reporting period.

Renewal Period Requirements:

Program Type Limitations:

• Authored Published Material: 50% maximum
• College/University: Not accepted if basic/introductory accounting or a CPA Exam preparation/review course.
• Committee Meetings: 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: 50% Maximum. Repeat review of a course within the same period is only accepted if the material has substantially changed. Credit rounding is determined based on the type of course reviewed.
• Practice Review: Not accepted.
• Technical Meetings: Not accepted, unless the meeting was part of work performed by a Technical Committee. Limited to 25% of Total Hours if the meeting was part of work performed by a Technical Committee.

Subject Areas:
The Board recognizes the following subject areas as technical:

• Accounting
• Accounting (Government)
• Auditing
• Auditing (Government)
• Business Law
• Economics
• Finance
• Information Technology
• Management Services
• Regulatory Ethics
• Specialized Knowledge
• Statistics
• Taxes

Credit Calculation

• Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction of the same course is only accepted if material is substantially changed.
• Instructed College/University: Credit is equal to twice the credit for a participant. Participants received 15 credits per Semester hour and 10 credits per Quarter hour. Repeat instruction is only accepted if material is substantially changed.
• University/College: One semester hour equals 15 CPE credits; One quarter hour equals 10 CPE credits; Non-credit courses - each classroom hour will equal one qualifying CPE credit.
• Partial Credit:
  • Rounding: Group Study, Blended Learning and Other Learning Activity: 0.2 and0.5 increments accepted after the first full hour earned (cross subject). Self-Study: 0.5 initially. After first full hour, 0.2 and 0.5 accepted. Nano Learning: 0.2 credits accepted beginning with the first 0.2 credits.

CPE Reciprocity:

• Principal Place of Business: May meet Georgia's CPE requirements by meeting the CPE requirements of the Principal Place of Business.

Other State Policies

• Carry Credits:
  • Carry Forward Limit: A maximum of 15 credit hours may be carried from one reporting period to the subsequent reporting period. Credits carried into the period are not considered when determining excess.
  • Ethics: Credits carried forward cannot be applied to the ethics or Georgia specific ethics requirements.
  • Excess: Credits cannot be carried forward in excess of limitations.
  • Minimum: Credits carried forward cannot be applied to the yearly minimum.
  • Technical: Credits carried forward cannot be applied to the technical requirement.
•   Exempt: Any licensee who has attained 70 years of age is exempt from the continuing professional education requirement for renewal of his individual permit to practice public accounting.
• Georgia accepts CPE credits for programs offered by National Registry sponsors.