Georgia CPA Exam & License Requirements

Last Updated :

21 Aug, 2024

Blog Author :

Wallstreetmojo Team

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Reviewed by :

Dheeraj Vaidya

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Georgia CPA Exam

Georgia CPA (Certified Public Accountant) License is a legal permit to practice accountancy in the U.S. province. The objective of this license is to ensure only competent and ethical professionals exercise the profession in the state. Like every state, Georgia too has pre-established exam and license requirements for becoming a CPA.

Georgia CPA Exam & License Requirements

The Georgia State Board of Accountancy (GSBA) is the professional licensing and regulatory body for CPAs.  The state pursues a one-tier licensing mechanism. As a result, you don’t have to receive a CPA certificate before applying for the license. Instead, you directly get the license or permit to practice on fulfilling all licensure pre-conditions. Also, the Peach State organizes the CPA Exam at international locations.  

Georgia maintains a liberal business climate that promotes diverse industries. It has many Fortune 500 companies actively seeking accounting and auditing services. With quality jobs, great pay, sound infrastructure, and safe communities, it is an ideal place to kickstart your accounting career. Moreover, the CPA license will assure you get a head start.

So, here’s how to meet the Georgia CPA exam and license requirements. 

ParticularsMinimum AgeEducationCPA ExamWork ExperienceOther Requirements
Georgia CPA Exam Requirements-Bachelor's degreeScore at least 75 points-Good moral character
Georgia CPA License RequirementsAt least 18 years old150 semester hoursPass all four exam sections within 18 months1 yearU.S. citizenship and Social Security Number (SSN)

Contents

Georgia CPA Exam Requirements

Georgia CPA License Requirements

Continuing Professional Education (CPE)

Georgia Exam Information & Resources

Georgia CPA Exam Requirements

The Uniform CPA Examination is a computer-aided test consisting of four sections. It is developed to assess the candidate’s understanding and dexterity with different accounting concepts.

The American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA), and Prometric govern the CPA exam process.

Candidates must pass each four-hour-long section with at least 75 points on a scale of 0-99. Besides, they must finish the test within the rolling 18-month duration, which begins from when you take the first passed exam section. Here are the details related to each CPA exam section.

Georgia CPA Exam Sections

Eligibility Requirements

Candidates must fulfill the following pre-conditions:

  • Prove good moral character
  • Hold at least a baccalaureate degree from a four-year accredited college or university
  • Complete 20 semester (30 quarter) hours in non-introductory level accounting subjects 
Georgia CPA Exam Eligibility Criteria

Credit hours for each of the first two courses in accounting subjects are regarded as introductory-level. Hence, they won’t be included in the required coursework. Maximum three internship credit hours are acceptable toward the accounting requirement. The additional semester hours may apply to the educational requirements for CPA licensure. 

Candidates must apply for the licensure test through NASBA’s CPA Examination Services (CPAES). Georgia also offers NASBA Advisory Evaluation Service to identify any inadequacies in the documents to be submitted along with the application. Please go through the NASBA portal for more details on the licensure process. 

Fees

Initial candidates:

ParticularsExamination FeesTotal Fees
Application Fee-$170
Exam sections--
AUD$238.15-
BEC$238.15-
FAR$238.15-
REG$238.15$952.6
Total Fees$952.6$122.6

Re-examination candidates:

ParticularsExamination FeesTotal Fees
Registration Fee-$85
Exam sections--
AUD$238.15-
BEC$238.15-
FAR$238.15-
REG$238.15$952.6
Total Fees$952.6$1,037.6

Please note that only candidates in extraordinary situations may appeal for a Notice-to-Schedule (NTS) extension or a partial exam fee reimbursement. Otherwise, Georgia does not allow them to withdraw from the exam or request an NTS extension.

Both application and examination fees are non-refundable. Therefore, CPA aspirants must apply only for the exam section(s) that they can manage to take within the NTS validity period, i.e., six months.

Required Documents

CPAES requires the submission of the following documents.

DocumentsSubmission
Official School Transcript(s) (May be submitted electronically)College or university
International Evaluation Summary with International transcriptsCandidate or NASBA International Evaluation Services (NIES)
Testing Accommodations Request FormCandidate

Candidates may submit the official transcript(s) or foreign evaluations separately or along with the application. Moreover, photocopies of transcripts are unofficial and, thus, unacceptable. 

Georgia CPA License Requirements

Here is a quick checklist for Georgia CPA licensure applicants.

Georgia CPA License Requirements

On satisfying all the conditions, candidates are required to submit the licensure application, fees, and documents to NASBA’s Licensing Service. Refer to the NASBA portal for the complete process.

Note that applicants must be U.S. citizens, legal permanent residents, or qualified aliens or non-immigrants under the Federal Immigration and Nationality Act. 

Let’s view the applicable licensure fees. 

  • Initial license - $140
  • Transfer of grades - $220
  • Reciprocal license - $220
  • Firm license - $225

Education Requirements

CPA aspirants must possess at least a bachelor’s degree with 150 semesters (225 quarter) hours comprising, 

  • 30 semester (45 quarter) hours in non-introductory accounting subjects
  • 24 semester (35 quarter) hours in business-related subjects
Georgia CPA License Education Requirements

Credit hours completed for each of the first two courses in accounting subjects are acknowledged as elementary-level. Therefore, they won’t be counted toward the educational prerequisite. Moreover, foreign candidates must get their education credentials evaluated by NIES.

Exam Requirements

Candidates must successfully pass the Uniform CPA Examination or International Qualification Examination (IQEX). This article especially briefs about the CPA Exam. For more information, please check the Georgia Exam Requirements section. 

Experience Requirements

Here lie the experience requirements. 

ParticularsPublic AccountingIndustry AccountingGovernment AccountingTeaching
Work ExperienceMinimum 1 year (acquired 1 year immediately before applying for the license)Minimum 1 year (acquired 1 year immediately before applying for the license)Minimum 1 year (acquired 1 year immediately before applying for the license)1 year
Required hoursMinimum 2000 hours (obtained within 12 months)Minimum 2000 hours (obtained within 12 months)Minimum 2000 hours (obtained within 12 months)  Minimum 24 semester hours taught within a period of 12-36 months
Employment RoleStaff AccountantEmployment in a business owned by an individual or entityEmployed by a federal, state, or local government agencyTeaching in accounting discipline at an authorized 4-year institute
Employment TypeFull-timeFull-timeFull-timeFull-time
Internal Revenue agent employed by the Internal Revenue Service (IRS) must obtain at least GS 11 level experienceMinimum 2 different non-elementary level accounting courses
Experience supervisionBy a licensed CPABy a licensed CPA--
Acceptable Services/CoursesAccountingFinancial Accounting-Non-accounting courses are unacceptable
Auditing
AttestationAuditing Skills following Generally Accepted Accounting Principles (GAAP)
Consulting services
Tax return preparation
Furnishing of advice on tax matters
Georgia CPA Experience Requirements

Continuing Professional Education (CPE)

Georgia CPA License renewals are offered biennially after meeting the 80 CPE credit hours requisite. The state sanctions CPE hours for programs provided by the NASBA National Registry of CPE Sponsors. 

Let’s check out the Georgia CPE Requirements. 

ParticularsDetails
License Renewal DateDecember 31 (Biennially in odd years)
CPE Reporting PeriodJanuary 1-December 31 (Biennially in odd years)
Total Required CPE hours80 hours (minimum 20 hours annually)
Other Requirements16 hours in accounting & auditing
Credit LimitationsPublished MaterialsMaximum 25% of total hours
Credit CalculationInstruction  Credit = Presentation + Preparation (limited to 2x presentation)
Repeat instructionNo credit
Partial CreditHalf credits are acceptable after the first full hour
University/CollegeCredit Courses1 semester hour=15 CPE hours
1 quarter hour = 10 CPE hours
Non-credit Courses1 classroom hour = 1 qualifying hour
Other State PoliciesCarryover  Maximum 15 credit hours (unacceptable for meeting annual minimums or accounting & auditing requirements)
Exempt70-year-old licensees are exempt from fulfilling Georgia CPE requirements

Many CPA aspirants choose Georgia to gain the prestigious title every year. That is because it offers a welcoming, growth-oriented, and opportunistic environment for licensed professionals. Besides, with the Big 4 accounting firms in the state, Georgia CPA License holders can rest assured of securing high-paying jobs.

So, buck up, and start preparing for the CPA Exam and satisfying the Georgia-specific license requirements. Check the Georgia state board, NASBA, AICPA, or the Georgia Society of CPAs websites for assistance. 

We hope this guide helps you claim the Georgia CPA title with ease. When all is said and done, ensure to renew the license biennially and keep up the good work! Learn more about CPE Credits for CPA

Georgia Exam Information & Resources

1. Georgia State Board of Accountancy (https://gsba.georgia.gov/)

200 Piedmont Avenue SE

Suite 1604, West Tower

ATLANTA, GA 30334

Ph: (404) 463-0365

Email: gsba@sao.ga.gov

2. The Georgia Society of CPA (https://www.gscpa.org/Content/Home.aspx)

Six Concourse Parkway, Suite 800
Atlanta, GA 30328
Ph: 404-231-8676 or 800-330-8889
Fax: 404-237-1291

3. Georgia Secretary of State (https://sos.ga.gov/)

214 State Capitol
Atlanta, Georgia 30334
Ph: 404.656.2881

4. AICPA (https://www.aicpa.org/)

220 Leigh Farm Road

Durham, NC 27707-8110

Ph: +1.919.402.4500
Fax: +1.919.402.4505

5. NASBA (https://nasba.org/)

150 Fourth Ave. North

Suite 700

Nashville, TN 37219-2417

Ph: 615-880-4200

Fax: 615-880-4290

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