Georgia CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

Georgia CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum AgeNot required.
Application Fee$140
Additional RequirementsGeorgia Board of Accountancy Site

Educational Hours Required for licensure

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Georgia CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Georgia.

Successful passing of the Uniform CPA Exam or IQEX Exam.
Requirements for licensure if your initial sitting for the CPA Exam was prior to January 1, 1998:

  • Bachelor’s degree
  • Twenty (20) semester hours in Accounting above the introductory level

Requirements for licensure if your initial sitting for the CPA Exam was after January 1, 1998:

  • Bachelor’s degree or higher
  • Total of 150 semester hours of education
  • Thirty (30) semester hours in Accounting above the introductory level
  • Twenty-four (24) semester hours in business related subjects

Minimum age required

Minimum age not required. Applicant must be a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$140 for the individual application and $225 for firm permit.

Work Experience

Below are experience requirements you must obtain to apply for a CPA license in Georgia.

Public Accounting Experience

  • Experience must be at least one year in duration and completed not more than one (1) year immediately preceding the date of application.
  • Experience must be full-time and include a minimum of 2,000 hours completed within a 12 month period. Experience completed through part-time work is not acceptable. The same change is needed under Industry Accounting Experience and Government Accounting Experience.
  • Experience must be supervised by an individual who holds a license as a CPA during the period of employment being attested to.

Industry Accounting Experience

  • Experience must be at least one year in duration and completed not more than one (1) year immediately preceding the date of application.
  • Experience must be full-time and include a minimum of 2,000 hours completed within a 12 month period. Experience completed through part-time work is not acceptable.
  • Experience must have been supervised by an individual who holds a current license or registration to practice public accountancy as a CPA or registered public accountant licensed by this state or by the duly constituted laws of any other state or by the equivalent licensed by another country during the period of employment being attested to.

Government Accounting Experience

  • Experience must be at least one year in duration and completed not more than one (1) year immediately preceding the date of application.
  • Experience must be full-time and include a minimum of 2,000 hours completed within a 12 month period. Experience completed through part-time work is not acceptable.
  • Qualifying experience for an applicant employed by the Internal Revenue Service as an internal revenue agent shall count only experience obtained at or above the GS 11 level.

Teaching Experience

  • at least two different courses of accounting above the introductory or elementary level.
  • One year of experience shall consist of no less than 24 semester hours, or the equivalent in quarter hours, taught in a period consisting of not less than twelve months and not more than thirty-six (36) months.
  • Courses outside the field of accounting will not be counted toward full-time teaching. Such courses include, but are not limited to: business law, finance, computer applications, personnel management, economics and statistics.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

Georgia CPA firm Registration

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that Georgia Board of Accountancy with any other questions you might have.

Georgia State Board of Public Accountancy
Address: NASBA Licensing Services
PO Box 198589
Nashville, TN 37219
Phone: (866) 350-0017
Email: licensing@nasba.org
Web: gsba.georgia.gov
CPA Certification form: Georgia CPA Certification Form
Annual Registration form: Georgia Annual Registration Form

88 Things You Need To Know For The CPA Exam
+ 14 Study Tips.