Georgia CPA Exam Requirements 2024: Important Factors

Georgia CPA Exam Requirements

Certified Public Accountant is a certificate or license considered one of the most demanding professional selections in the United States. 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. In this article, we will summarize what you need to learn about the Georgia CPA exam requirements.

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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

General Requirements

Like any other state, Georgia does not require U.S Citizenship to sit for the CPA exam, but they need Social Security Number. If you lack the Social Security Number, contact the National Association of State Boards of Accountancy (NASBA) and check if there’s a substitute document that you can use.

On top of these requirements, you will need to meet the education requirements, experience requirements, and the Georgia CPA exam requirements to be a CPA in Georgia.

Education Requirements for the CPA Exam

To meet the Georgia CPA education requirements, 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.

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.

Georgia Uniform CPA Exam

Once you have completed the 120 semester hours and achieved Bachelor’s degree, you can proceed in taking the Uniform CPA examination. But be sure to familiarize yourself with the jurisdiction’s education requirements to determine if you are eligible to apply as a first-time candidate. Read and review the candidate bulletin before submitting the online application. You can apply for one or more sections of the examinations at a time; however, you are only advised to apply for a section if you are ready to take it within the next six months.

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed. The components of the CPA test are as follows:

• Auditing and Attestation. This exam section covers the basics of financial and attest services, such as audits, reviews, compilations, and preparing agreements.
• Financial Accounting and Reporting. This exam section covers financial accounting topics for all business entities, including the government and nonprofits.
• Regulation. This exam section covers federal taxation, tax services, professional ethics, and business law for individuals and business entities.
• Disciplines
  • Business Analysis and Reporting (BAR): Focused on financial reporting, data analytics, and performance management. This area is suitable for those who are interested in financial analysis and reporting. An extension of FAR core.
  • Information Systems and Controls (ISC): Concentrates on IT governance, data security, and system controls. Ideal for individuals who wish to specialize in IT audits and information security. An extension of AUD core.
  • Tax Compliance and Planning (TCP): Centers on personal financial planning and tax compliance for individuals, businesses, and other entities. Suitable for those with a strong interest in taxation and financial planning. An extension of REG core.

Please verify each requirement with your state board of accountancy to ensure 100% accuracy!

Now that you have started the exam application process, your next step is to find a CPA review course that fits your budget, learning style, and schedule. The CPA exam is challenging, and you need to study hard. However, you might consider taking a CPA review course to increase your chances of passing the test on the first try. Commercial CPA review courses are not acceptable.

CPA Exam Application Process

Before applying for the CPA exam, be sure that you are familiar with your Board of Accountancy’s specific requirements for each step. You may apply only with your credit card. You will be asked to create a user account upon first logging in.

After completing your file, paying your fees, and submitting all required materials to the NASBA’s Licensing Service, allow up to two weeks for processing. A receipt of the application arrives by email unless otherwise instructed.

You must create a CPA Central user account to begin the Advisory Evaluation process. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.

If there’s not enough space for the job description on the application, you must attach additional sheets as needed. The supervisor must sign off on each sheet.

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

Schools in Georgia with Master’s in Accounting Programs

If you want to enroll in accounting programs, the following schools offer Master in Accounting Programs:

• Emory University
• Clark Atlanta University
• Brenau University
• Georgia Southern University
• Shorter University

Taking the CPA exam from International Locations

International Administration

Suppose you are residing outside the United States. In that case, you can still take the CPA exam outside the U.S. NASBA provides the opportunity for the international administration of the Uniform CPA Examination to be offered in Bahrain, Brazil, Egypt, England, Germany, India, Israel, Ireland, Japan, Kuwait, Lebanon, Nepal, Scotland, Saudi Arabia, South Korea, and the United Arab Emirates.

The exam process is basically the same as for the U.S and international candidates. The candidate must establish eligibility through a jurisdiction participating in the international administration of the exam.

To test for international location, the candidate must first select a participating jurisdiction, contact the Board of Accountancy to get the application requirements, submit a completed application form, and pay the required fees. Upon receiving the Notice to Schedule (NTS), you may use the NTS to apply to take the exam in an international location.

Work Experience Requirements for the CPA License in Georgia

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

1. Applicants must have completed one year and 2,000 hours in public accounting OR
2. 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
3. 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.

For more detailed information about these work experiences, please see below.

Experience in Public Accounting

To qualify for Public Accountancy, you must be employed as a staff Accountant by a practicing CPA with a current license to practice or a firm of such licensed, certified accountant.

Public Accountancy involves works from services including accounting, auditing or attestation skills, one or more consulting services, the preparation of tax returns, or the furnishing of advice on tax matters.

• Service duration must be at least one year and completed not more than a year from the date of application.
• It should be full-time with a minimum of 2,000 hours within 12 months. Part-time work experience is not acceptable. This would apply to Accounting experience and Government accounting experience.
• A licensed CPA or firm should supervise the individual during the period of employment.

Experience in Industry Accounting

To be qualified in Industry or Business Accounting, the applicants must be employed by an individual or entity with duties primarily involved in Financial Accounting and Auditing Accounting. Business can be economics, marketing, management, statistics, business law, finance, business information systems, etc.

• Service duration must be at least one year and completed not more than a year from the date of application.
• It should be full-time with a minimum of 2,000 hours within 12 months. Part-time work experience is not acceptable.
• A licensed CPA or registered to practice public accountancy as CPA or an accountant licensed by the state should supervise the individual during the period of employment.

Experience in Government Accounting

For qualifying government or college teaching experience, the applicants must be employed by a federal, state, or local agency that is appropriated public funds and whose employees are considered public employees. The Board should recognize them as having the responsibility and organizational structure for performing auditing and accounting functions.

• Service duration must be at least one year and completed not more than a year from the date of application.
• It should be full-time with a minimum of 2,000 hours within a 12-month period. Part-time work experience is not acceptable.
• Applicant must be employed by the Internal Revenue Service as an internal revenue agent and obtained at or above GS 11 Level.

Experience in Teaching

Qualified teaching experience should include teaching in the accounting discipline for academic credit at an accredited institution.

• At least two different academic courses were completed in accounting above the 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 composed of not less than twelve months and not more than thirty-six months.
• For government or college teaching, you must be supervised. In these two areas, the supervisor is not required to hold a CPA license.

CPA Licensure Requirements & Application

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.

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.

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.

Fees

• Initial: $140
• Transfer of Grades: $220
• Reciprocal: $220
• Firm: $225
• Firm Late Filing: $475

Now that you have earned your Certified Public Accountant certificate in Georgia, you may consider joining the American Institute of CPAs (AICPA) and the Georgia Society of Certified Public Accountants. These professional organizations offer their members’ development and networking opportunities and continuing professional education programs.

License Renewal

All individual CPA licenses expire on December 31 of each odd-numbered year. All Firm licenses expire on June 30 of each even-numbered year.

During the first year of licensure, no Continuing Professional Education (CPE) is required. CPE hours must include: 16 hours must be in auditing and accounting subjects. A minimum of 20 hours must be earned each year. If you are licensed for one year but are less than two years prior to your first renewal date, you must complete 40 hours of CPE with 20% in A&A subjects.

Reciprocal License

Even if you are licensed in another state, you must complete the Georgia Education requirement for licensing in Georgia, and you must have an active license in the state from which you are reciprocating.

Each state’s license is different, and you must keep up with the requirements for renewal for each. If you are not going to keep up with those licenses, the Board recommends contacting the other State Boards to find out what you need to do to meet their requirements.

Finally, for the remainder of the first calendar year after your license is awarded in Georgia, you are excused from the CPE requirement. All individual CPA licenses expire on December 31 of odd-numbered years.

Georgia CPA Exam F.A.Qs

Here are some commonly asked questions regarding Georgia’s CPA Exam and CPA License requirements.