If you’re wondering how to become a CPA in Georgia, we’ve organized the Georgia CPA exam requirements below.
1. Meet the Eligibility and Education Requirements to Sit for the CPA Exam
Applicants who wish to be qualified to take the CPA exam will first need to pass the eligibility and Georgia CPA education requirements. Georgia applicants need to present a certification of good moral character and transcripts that show they earned a baccalaureate degree or higher by completing 120 semester hours with 20 semester hours in accounting subjects above the introductory level. However, to be eligible for a license, one is required to complete a total of 150 semester hours of education with 30 semester hours in accounting above the introductory level and 24 semester hours in business-related subjects.
2. Apply for the Uniform CPA Exam
When you’ve met the education requirements, register with NASBA to apply for the CPA exam. Have all your official transcripts sent directly from your college or university to CPA Examination Services – GA, PO Box 198469, Nashville, TN 37219. If your school offers official electronic transcripts, they may be emailed to email@example.com.
3. Pay for the Uniform CPA Exam
Pay all fees at the time of application to NASBA. First-time applicants are required to pay both an application fee of $170 and an examination fee per exam of $238.15. Re-examination applicants (re-takes for failed sections) will pay a registration fee of $85 and the same examination fee of $238.15.
Click here to see a breakdown of the Georgia CPA exam costs.
4. Notice to Schedule (NTS)
Wait for your application to be approved and once accepted, NASBA will email or mail you the Notice to Schedule (NTS). Upon receiving the NTS, schedule your exam online through Prometric. You are able to apply for one or more sections of the examination at a time. The NTS is valid for one testing event or six months and must be presented for entry at the testing center.
5. Pass the Uniform CPA Exam
There are four sections in the exam: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG). You must pass each section with a score of 75 or higher, and after passing your first section, you must pass the remaining three exams within 18 months.
6. Gain Necessary Experience
In order to qualify for a license, applicants are required to comply with the Georgia CPA work experience requirements. The work experience must either be 1 year and 2,000 hours in public accounting or 1 year and 2,000 hours in business, industry, government or college teaching; or a combination of both. The experience must be supervised by someone who holds an active permit as a certified public accountant but in the case of government or college teaching experience, the supervisor is not required to hold a CPA license.
7. Apply for a CPA License
To obtain a Georgia CPA license, applicants need to apply through NASBA. Applicants need to make sure they have completed the 150-semester-hour education requirement and fulfill the work experience requirement. Submit complete transcripts and documents to avoid delays on the license approval.
While most states require ethics before licensing, Georgia candidates can become a CPA without it as there are no Georgia CPA ethics exam requirements.
8. CPA License Renewal
Georgia CPA licenses must be renewed biennially. Licenses will expire on December 31 of each odd-numbered year. To be eligible for renewal, licensee holders will have to accomplish the Continuing Professional Education (CPE) requirement.
9. Continuing Professional Education (CPE)
The CPE requirement is 80 hours every two years and 16 hours (20%) of which must be in auditing and accounting subjects. If licensed for less than one year, no CPE is required for the first license renewal. If licensed one year but less than two years prior to your first renewal date, 40 hours of CPE (20% in A&A) is required. A minimum of 20 hours must be earned each year. Licensees should keep documentation of CPE credits for five years.
Estimated Cost: 953 USD