What are the CPE requirements for CPA licensure in Georgia?
No CPE is required during the first year of licensure. After the first renewal period, the CPE requirement is 80 hours every two years, 16 hours (20%) of which must be in auditing and accounting subjects. A minimum of 20 hours must be earned in each year. If licensed less than one year, no CPE is required for your first license renewal. If licensed one year but less than two years prior to your first renewal date, 40 hours of CPE (20% in A&A) is required. If CPE 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 an active status. Please note: Reinstatement is at the discretion of the Board. See Board Rule Chapter 20-11.
Licensees should retain documentation of CPE credits for five years. Proof of CPE credits is not submitted to the Board office unless audited by the Board.
A licensee who has reached the age of 70 is exempt from CPE requirements.
How do I know that the courses I am taking can be counted towards my CPE hours for license renewal?
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 Board Rules Chapter 20-11 rests solely upon the provider and the licensee.
Formal correspondence or other individual study programs may qualify provided they are developed and conducted by qualified persons, require registration, and provide evidence of satisfactory completion time. Credit shall be calculated on the basis of the average completion time. See Board Rule 20-11-.03(5). There is no limit on the number of self-study CPE hours you may take; all required CPE can be acquired through self-study.