Georgia CPA Ethics Exam Requirements [2022]

Georgia CPA Ethics Exam Requirements

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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.

Summary of Georgia CPA Requirements

Credit Hours to sit for CPA Exams120
Certificate of Good Moral CharacterYes
Credit Hours in Above Introductory Level Accounting subjects to sit for the CPA Exam20
Bachelor’s Required to sit for CPA Exams?Yes
Credit Hours for CPA License150
Georgia State Residency to receive CPA LicenseYes
US Citizenship to receive CPA LicenseYes
Credit Hours in Accounting Above the Introductory Level for CPA License30
Credit Hours in Business related subjects for CPA License24
Work Experience Required1 Year
Required CPE Hours Every Two Years80

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.

  1. 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.
  2. 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 Four CPA Exam Sections are:

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.

Business Environment and Concepts (BEC)

The Business Environment and Concepts (BEC) section of the Uniform CPA Examination (the Exam) tests knowledge and skills that a newly licensed CPA must demonstrate when performing:

  • Audit, attest, accounting and review services
  • Financial reporting
  • Tax preparation
  • Other professional services

The content areas tested under the BEC section of the Exam encompass five diverse subject areas. These content areas are enterprise risk management, internal controls and business processes, economics, financial management, information technology and operations management.

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

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.

How to Save Yourself MONTHS of Time and Frustration
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.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

Georgia CPA Exam Cost Breakdown

The Georgia CPA exam cost consists of five main fees: an initial exam application fee of $170, a registration fee of $85, the $226.15 per CPA exam section totaling $905 for all four sections, an initial licensing application fee that costs $140 and finally the $150 for the license renewal.

Initial Exam Application Fee$170.00
Registration Fee$85.00
Auditing and Attestation (AUD)$226.15
Business Environment and Concepts (BEC)$226.15
Financial Accounting and Reporting (FAR)$226.15
Regulation (REG)$226.15
Total for all 4 CPA Exam Sections$905.00
Initial CPA License Application Fee$140.00
CPA License Renewal$150.00
Late Renewal Fee$100.00

How to Save Yourself MONTHS of Time and Frustration
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.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

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