CPE Requirements

Georgia

Date of Last Revision: 1/3/2024

License Renewal Date
12/31 biennially, odd years

CPE Reporting Period
1/1 to 12/31 biennially, odd years

Initial Period Requirements:

Licensed in Year 2 of Reporting Period:

Requirement	Hours
No Requirements	N/A

Licensed in Year 1 of Reporting Period:

Earning Period: Credits must be earned between license date and end of reporting period.
Proration: No requirements if licensed in year 2 of a reporting period. 40 total credits if licensed in year 1 of a reporting period. Minimum for year 2 is only required if licensed in year 1 of a reporting period. Technical if prorated by half licensed in year 1 of a reporting period.

Renewal Period Requirements:

Program Type Limitations:

Authored Published Material: 50% maximum
College/University: Not accepted if basic/introductory accounting or a CPA Exam preparation/review course.
Committee Meetings: Not accepted, unless the meeting was part of work performed by a Technical Committee. Credit is limited to 25% of Total Hours.
CPE Technical Reviewer: 50% Maximum. Repeat review of a course within the same period is only accepted if the material has substantially changed. Credit rounding is determined based on the type of course reviewed.
Practice Review: Not accepted.
Technical Meetings: Not accepted, unless the meeting was part of work performed by a Technical Committee. Limited to 25% of Total Hours if the meeting was part of work performed by a Technical Committee.

Subject Areas:
The Board recognizes the following subject areas as technical:

Credit Calculation

Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction of the same course is only accepted if material is substantially changed.
Instructed College/University: Credit is equal to twice the credit for a participant. Participants received 15 credits per Semester hour and 10 credits per Quarter hour. Repeat instruction is only accepted if material is substantially changed.
University/College: One semester hour equals 15 CPE credits; One quarter hour equals 10 CPE credits; Non-credit courses - each classroom hour will equal one qualifying CPE credit.
Partial Credit:
- Rounding: Group Study, Blended Learning and Other Learning Activity: 0.2 and0.5 increments accepted after the first full hour earned (cross subject). Self-Study: 0.5 initially. After first full hour, 0.2 and 0.5 accepted. Nano Learning: 0.2 credits accepted beginning with the first 0.2 credits.

CPE Reciprocity:

Principal Place of Business: May meet Georgia's CPE requirements by meeting the CPE requirements of the Principal Place of Business.

Other State Policies

Carry Credits:
- Carry Forward Limit: A maximum of 15 credit hours may be carried from one reporting period to the subsequent reporting period. Credits carried into the period are not considered when determining excess.
- Ethics: Credits carried forward cannot be applied to the ethics or Georgia specific ethics requirements.
- Excess: Credits cannot be carried forward in excess of limitations.
- Minimum: Credits carried forward cannot be applied to the yearly minimum.
- Technical: Credits carried forward cannot be applied to the technical requirement.
Exempt: Any licensee who has attained 70 years of age is exempt from the continuing professional education requirement for renewal of his individual permit to practice public accounting.
Georgia accepts CPE credits for programs offered by National Registry sponsors.