Georgia

Date of Last Revision:    4/23/2021

License Renewal Date
12/31 biennially, odd years

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

General Requirement
80 hours, with a minimum of 20 per year

Ethics Requirement
None

Other Subject Area Requirements
16 hours in Accounting and Auditing

Credit Limitations

• Meetings: Dinner, luncheon and breakfast meetings of recognized accounting organizations may qualify when structured as a continuing education program. Portions of meetings devoted to administration and firm matters cannot be included for CPE credit.
• Published Materials: Authorship credits are limited to 25% of total hours.
• Blended Learning: CPE credits for blended learning will be accepted as long as the program is measurable in accordance with Board rules.

Credit Calculation

• Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. No credit for repeat instruction.
• Partial Credit: Half credits are accepted after first hour.
• University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non-credit courses - each classroom hour will equal one qualifying hour.

Other State Policies

• Carryover: A maximum of 15 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the yearly minimums or accounting and auditing requirements.
• 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.