Georgia CPA Exam & License Requirements

Publication Date :

11 May, 2023

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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.

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.

Particulars	Minimum Age	Education	CPA Exam	Work Experience	Other Requirements
Georgia CPA Exam Requirements	-	Bachelor's degree	Score at least 75 points	-	Good moral character
Georgia CPA License Requirements	At least 18 years old	150 semester hours	Pass all four exam sections within 18 months	1 year	U.S. citizenship and Social Security Number (SSN)

Contents

Georgia CPA Exam Requirements

Eligibility Requirements
Fees
Required Documents

Georgia CPA License Requirements

Education Requirements
Exam Requirements
Experience 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.

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

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:

Particulars	Examination Fees	Total 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:

Particulars	Examination Fees	Total 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.

Documents	Submission
Official School Transcript(s) (May be submitted electronically)	College or university
International Evaluation Summary with International transcripts	Candidate or NASBA International Evaluation Services (NIES)
Testing Accommodations Request Form	Candidate

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.

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.

Particulars	Public Accounting	Industry Accounting	Government Accounting	Teaching
Work Experience	Minimum 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 hours	Minimum 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 Role	Staff Accountant	Employment in a business owned by an individual or entity	Employed by a federal, state, or local government agency	Teaching in accounting discipline at an authorized 4-year institute
Employment Type	Full-time	Full-time	Full-time	Full-time
Internal Revenue agent employed by the Internal Revenue Service (IRS) must obtain at least GS 11 level experience	Minimum 2 different non-elementary level accounting courses
Experience supervision	By a licensed CPA	By a licensed CPA	-	-
Acceptable Services/Courses	Accounting	Financial Accounting	-	Non-accounting courses are unacceptable
Auditing
Attestation	Auditing Skills following Generally Accepted Accounting Principles (GAAP)
Consulting services
Tax return preparation
Furnishing of advice on tax matters

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.

Particulars	Details
License Renewal Date	December 31 (Biennially in odd years)
CPE Reporting Period	January 1-December 31 (Biennially in odd years)
Total Required CPE hours	80 hours (minimum 20 hours annually)
Other Requirements	16 hours in accounting & auditing
Credit Limitations	Published Materials	Maximum 25% of total hours
Credit Calculation	Instruction	Credit = Presentation + Preparation (limited to 2x presentation)
Repeat instruction	No credit
Partial Credit	Half credits are acceptable after the first full hour
University/College	Credit Courses	1 semester hour=15 CPE hours
1 quarter hour = 10 CPE hours
Non-credit Courses	1 classroom hour = 1 qualifying hour
Other State Policies	Carryover	Maximum 15 credit hours (unacceptable for meeting annual minimums or accounting & auditing requirements)
Exempt	70-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