Georgia CPA Education Requirements 2024

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Georgia CPA Education Requirements

To meet the Georgia CPA education requirements and become a CPA, applicants need to have a bachelor’s degree with 150 semester hours which includes 30 semester hours in non-introductory accounting subjects and 24 semester hours in business-related subjects.

While applicants may be able to sit for the exam at 120 credits, the remaining credits must be obtained by the time of the application for licensing.

This article will help you to become a CPA in Georgia and is a requirement for you to take the Georgia CPA exam.

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Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
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Summary of Georgia CPA Requirements

Credit Hours to sit for CPA Exams	120
Certificate of Good Moral Character	Yes
Credit Hours in Above Introductory Level Accounting subjects to sit for the CPA Exam	20
Bachelor’s Required to sit for CPA Exams?	Yes
Credit Hours for CPA License	150
Georgia State Residency to receive CPA License	Yes
US Citizenship to receive CPA License	Yes
Credit Hours in Accounting Above the Introductory Level for CPA License	30
Credit Hours in Business related subjects for CPA License	24
Work Experience Required	1 Year
Required CPE Hours Every Two Years	80

Education Requirements for the CPA Exam

To qualify to sit for the CPA exam you would need to meet the Georgia CPA exam requirements which are:

Be of good moral character
Have earned a baccalaureate degree or higher
- With 20 semester hours (30 quarter hours) in accounting subjects above the introductory level at a four-year accredited college or university that offers a baccalaureate degree as defined by the Board.

Keep in mind that CPA review courses are only acceptable if they are given by accredited institutions such as your college or university. Commercial CPA courses cannot be accepted as part of your application. College Level Examination Program (CLEP) courses are likewise not considered for your CPA application process.

Coursework completed as part of a Chartered Accountant or similar program is considered professional training. Therefore, it will not be accepted toward the education requirements for the U.S. Uniform CPA Examination.

Transcripts

Official transcripts are those that the Institution’s Registrar has issued. You must submit an official transcript from each school you attended. Transcripts must be sent directly from your school to CPA Examination Services.

Transcripts delivered electronically may be submitted provided they are official. You may contact your registrar’s office to see if they offer this service.
Photocopies of transcripts are not allowed.
If you had not applied when submitting your transcripts, your education documents would be kept on file for one year. After that, all records will be destroyed, and you need to resubmit new education documents.
If the courses are completed outside the U.S. for an institution or school outside the U.S., the official transcripts must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

Education Requirements for CPA Licensing

Qualifying for Licensure in Georgia Education varies depending on when the applicant initially sat for the CPA Exam.

If the initial sitting for the CPA exam was before January 1, 1988, you need to have a Bachelor’s degree and 20 hours in Accounting courses above the introductory level.
If the initial sitting for the CPA exam was after January 1, 1988, you need to have the following requirements:
- Bachelor’s degree or higher.
- Total of 150 semester hours of Education or 220 quarter hours of a college education. Education requirements must be met through academic coursework completed at an accredited institution.
- 30 semester hours in Accounting above the introductory or elementary level.
- 24 semester hours in Business related subjects.

Pass the Uniform CPA Examination

The “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.

The Three Core Exam Sections

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.

Newly licensed CPAs are required to:

Demonstrate knowledge and skills related to professional responsibilities, including ethics, independence, and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
Understand the entity including its operations, information systems (including the use of third-party systems), and its underlying business processes, risks, and related internal controls.
Understand the flow of transactions and underlying data through a business process and its related information systems.

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.

The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:

Financial Accounting Standards Board (FASB)
U.S. Securities and Exchange Commission (U.S. SEC)
American Institute of Certified Public Accountants (AICPA)
Governmental Accounting Standards Board (GASB)

Regulation (REG)

The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:

U.S. federal taxation
U.S. ethics and professional responsibilities related to tax practice
U.S. business law

The Three Disciplines

The three new disciplines in the 2024 CPA Exam, part of the CPA Evolution initiative, are designed to allow candidates to specialize in areas that align with their career interests and the demands of the modern business environment. Here’s a more detailed look at each discipline:

Business Analysis and Reporting (BAR)

Objective: This discipline focuses on higher-order skills needed in financial statement analysis, business reporting, and the strategic role of the CPA in business decision-making.

Key Topics:

Financial Statement Analysis: Understanding and interpreting financial statements to assess an entity’s financial health and performance.
Performance Management: Developing and using key performance indicators (KPIs) to measure, manage, and improve business performance.
Data Analytics and Visualization: Utilizing data analytics tools to analyze business data, and effectively presenting data to support business decisions.
Strategic Planning and Risk Management: Involvement in the strategic planning process and identifying, assessing, and managing business risks.
Business Processes and Controls: Understanding and evaluating business processes and internal controls to improve efficiency and effectiveness.

Information Systems and Controls (ISC)

Objective: This discipline is tailored for those interested in information technology, data security, and controls. It addresses the increasing role of technology in accounting and auditing.

Key Topics:

IT Governance and Risk: Understanding the frameworks for managing and governing enterprise IT; identifying and managing IT-related risks.
Information Security and Cybersecurity: Knowledge of cybersecurity principles, data protection laws, and the steps necessary to protect information assets.
System and Organization Controls (SOC) Reporting: Understanding the requirements for SOC reports and the role of CPAs in assessing controls at a service organization.
Data Management and Privacy: Managing data effectively and understanding privacy regulations.
Business Continuity and Disaster Recovery: Planning and strategies to ensure business operations can continue and recover from disruptive events.

Tax Compliance and Planning (TCP)

Objective: This discipline focuses on tax compliance, tax planning, and tax strategy, suitable for those who aim to specialize in taxation.

Key Topics:

Individual Tax Planning and Compliance: Understanding tax laws affecting individual taxpayers, including income, deductions, credits, and tax planning strategies.
Business Tax Planning and Compliance: Knowledge of tax considerations for different business entities, including corporations, partnerships, and S-corporations.
Estate, Gift, and Trust Taxation: Understanding the tax implications and planning strategies for estates, gifts, and trusts.
International Taxation: Knowledge of taxation issues related to cross-border transactions and multinational enterprises.
State and Local Taxation (SALT): Understanding the complexities of state and local tax laws and their impact on business and individual tax planning.

Tips for Passing the CPA Exam

The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.

You will need a full review course such as Becker, Wiley CPA, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.

Georgia CPA Exam Cost Breakdown

The Georgia CPA exam cost consists of four main fees: an education evaluation application fee of $90, the $344.80 per CPA exam section totaling $1,379.20 for all four sections, an initial licensing application fee that costs $140 and finally the $150 for the license renewal.

Education Evaluation Application Fee	$90
Auditing and Attestation (AUD)	$344.80
Financial Accounting and Reporting (FAR)	$344.80
Regulation (REG)	$344.80
Disciplines (ISC, TCP, or BAR)	$344.80
Total for all 4 CPA Exam Sections	$1,379.20
Initial CPA License Application Fee	$140
CPA License Renewal	$150
Late Renewal Fee	$100

Georgia CPA Ethics Exam Requirements

While most states require ethics before licensing, Georgia candidates can become a CPA without it as there are no Georgia CPA ethics exam requirements. Candidates need only to fulfill the experience requirements for licensure after passing the CPA Exam.

Georgia CPA Experience Requirements

To meet the Georgia CPA experience requirements, candidates can choose to have experience in either of the following:

Applicants must have completed one year and 2,000 hours in public accounting OR
One year and 2,000 hours in business, industry, government, or college teaching (teaching at a 4-year college or university in at least two different areas of accounting above the introductory or elementary level) OR
A combination of work experience in public accounting, business, industry, government, or college teaching.

Experience must be supervised by a person who holds a live permit as a certified public accountant, with the exception of government or college teaching. In these two areas, the candidate must be supervised; however, the supervisor is not required to hold a CPA license. The experience must also be earned no earlier than one year prior to application and it may have breaks in service of no longer than one year in duration.

CPA Licensure Requirements & Application

Qualifying for Licensure in Georgia Education varies depending on when the applicant initially sat for the CPA Exam.

If the initial sitting for the CPA exam was before January 1, 1988, you need to have a Bachelor’s degree and 20 hours in Accounting courses above the introductory level.
If the initial sitting for the CPA exam was after January 1, 1988, you need to have the following requirements:
- Bachelor’s degree or higher.
- Total of 150 semester hours of Education or 220 quarter hours of a college education. Education requirements must be met through academic coursework completed at an accredited institution.
- 30 semester hours in Accounting above the introductory or elementary level.
- 24 semester hours in Business related subjects.

To apply for the CPA license, the board uses NASBA’s CPA Licensing Online Application System. Process your application here and make sure all required documents are complete for submission. Further details of the licensing can also be seen on the board’s website.