Georgia CPA Requirements
Exam and License Requirements To Become a CPA
Georgia CPA Requirements
Georgia CPA Requirements
If you want to work as a Certified Public Accountant, you'll need to become licensed in the state or jurisdiction where you want to practice. However, please note that the requirements for each state are different. In Georgia, the Georgia State Board of Accountancy enforces the rules and regulations to both sit for the CPA Exam and to ultimately become a CPA.
|Social Security Requirements||Yes|
|Age, Citizenship, and Residency Requirements||
|Good Moral Character||Yes|
|Education Requirement for Licensure||150 hours (including B.A.)|
|Pass the Exam||75 is the minimum passing score for each exam section|
|Work Experience||2,000 hours of work experience|
|Ethics Exam Requirements||None|
|International CPA Examination Program||Yes|
A valid Social Security number is necessary to obtain a CPA license in Georgia. If you do not have a Social Security number, you should check with the board to determine if you can use a taxpayer identification number instead.
The candidate must be a lawful citizen of the United States to be eligible for the CPA license. The minimum age requirement for the CPA Exam in Georgia is 18 years. There is no residency requirement to become a CPA in the state of Georgia.
In Georgia, there are a few education requirements for both the CPA Exam and license application.
- You must hold a bachelor's degree or higher in accounting from a school approved by the appropriate regional accrediting agency to sit for the CPA Exam.
- A total of 120 credit hours in accounting and business are required to sit for the exam, which includes a minimum of 30 credit hours in accounting and a minimum of 24 credits in business-related courses.
- You will need 150 semester hours to apply for the CPA license.
The CPA Exam has four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). You must pass all four sections with a score of 75 or higher within an 18-month period.
CPA candidates in Georgia are required to have a certain amount of experience working in public accounting. The following stipulations must be met before a candidate can apply for licensure:
- 2,000 hours of full-time work experience in accounting gained within one year.
- Candidates can gain work experience by working in business, industry, or government fields.
- Experience gained through part-time jobs is not accepted.
- The work experience must be supervised by a CPA with an active license. The only exception is if the candidate works in a college or government office.
- The work history cannot go back more than a year before the application was submitted.
- Breaks in service of up to a year in length are permitted during the experience.
Typically, an ethics exam is completed before the license application. Most states have either state-board-sanctioned ethics courses or exams. However, there is no ethics exam required to obtain a CPA license in Georgia.
Georgia is an active member of the International CPA Examination Program, which means non-U.S. candidates can apply through the Georgia State Board in order to take the CPA Exam. Applicants outside of the United States must have NASBA International Evaluation Services look at their educational credentials.
Georgia CPA Exam & Licensing - Cost and Fees
First-time candidates must pay both the application and examination fee. Re-examination applicants also need to pay both fees at the time of registration. You may apply for one section of the exam or multiple sections simultaneously. However, it is recommended that you only apply for a section if you are prepared to take it within the next six months.
|Georgia CPA Exam Fees|
|Initial Application Fee||$170.00|
|Auditing and Attestation (AUD)||$238.15|
|Business Environment and Concepts (BEC)||$238.15|
|Financial Accounting and Reporting (FAR)||$238.15|
Once you have passed all four sections of the CPA Exam and completed the education and work-experience requirements for the CPA license, you can submit a “New Individual License Application” to the Georgia State Board through the National Association of State Boards of Accountancy (NASBA). CPA license costs and fees in Georgia differ from other states in the U.S. Take a look below to get an idea:
- Initial License Cost – $140
- Transfer of Grades – $220
- Reciprocal – $220
Georgia CPA License Renewal Requirements
The certification of a CPA must be renewed every two years. The expiration date for all CPA licenses is December 31 of each odd-numbered year. All licenses for firms expire on June 30 of each even-numbered year.
Georgia CPA Continuing Education Requirements
- You don't need to fulfill any continuing education requirements during your first year of being licensed.
- If you have been licensed for less than two years, you need 40 hours of continuing professional education (CPE) before your first renewal date.
- After your first renewal, you need 80 hours of CPE every two years, of which 16 hours must be in auditing and accounting.
- Each year, you must earn at least 20 hours.
- If the CPE requirements are not met by the end of the renewal period, your license will expire and you will need to reactivate it.
- All CPA licensees should keep records of their CPE credits for five years. Proof of CPE credits must be presented to the board if you are selected for the audit process.
- A licensee who is 70 years of age or older does not need to complete CPE.
Georgia CPA Exam Dates and Score Release Dates
Georgia CPA candidates can apply for the Uniform CPA Examination year-round after satisfying the state’s educational requirements. The CPA Exam is administered by CPA Examination Services (CPAES), a NASBA sub-division. The CPA Exam score release dates are announced biennially by the AICPA, with scores accessible within 48 hours of the target score release date.
Below is a step-wise guide to register for and schedule your CPA Exam in Georgia
Submit CPA Exam Application
Candidates applying for the Georgia CPA Exam can directly submit their application forms through the NASBA website. You can find all the exam-related material and information on the Georgia State Board website. Your official transcript must be sent to your state board from your college or university. Transfer credits are not accepted.
Obtain Authorization to Test (ATT)
Once you are done with the application, the Georgia Board will send your Authorization to Test (ATT) to the National Candidate Database. Your ATT is a mandatory document to apply for your Notice to Schedule (NTS).
Receive Your Notice to Schedule (NTS)
Your NTS will arrive within three to six weeks of submitting your CPA Exam application. This document is essential to sit for the CPA Exam in Georgia. Furthermore, you will need your NTS to schedule the CPA Exam via the Prometric website.
Schedule Your Exam With Prometric
Now that you have your NTS, you can schedule your CPA Exam through Prometric's website. You will need the testing center's name and your NTS number to schedule the exam.
Pass the CPA Exam
Passing the CPA Exam is the most important step in acquiring a CPA license. A score of at least 75 is required in each section to pass. Keep in mind that all four sections must be passed within an 18-month period.