Georgia CPE Requirements for CPAs
CPE is an important part of keeping knowledge and skills on par with industry standards. Especially in an uncertain business climate. So, it’s clear why organizations like the AICPA require it. However, since each state is overseen by its own Board of Accountancy, rules typically vary from one place to another. As such, the Georgia CPE requirements differ from those of other places. Of course, this can also make the license renewal process more difficult than it needs to be. So, it’s important for CPAs to stay up-to-date with their state requirements.
Georgia AICPA members should renew their license every two years. And during that time, they must complete at least 80 hours of CPE. They also have to earn a minimum of 20 hours each year. The table below further shows the primary deadlines and limitations for CPAs in Georgia.
|License Renewal Date||CPE Reporting Period||Total CPE Hours||Self-Study Credit Limitations|
|December 31 biennially in odd years||January 1 – December 31 biennially in odd years||80 hours||None|
Subject Area Requirements
There is only one subject area requirement for CPAs in Georgia. Each renewal period, 16 of the 80 CPE credit hours must deal with Accounting and/or Auditing topics.
Credit Limitations and Calculation
It is possible for CPAs to earn credit through formal instruction or presentation. Here, credit equals presentation plus prep time. However, prep time is limited to twice the length of presentation. And furthermore, the Board will not award credit for repeat instruction of the same material during one renewal period.
Up to 15 CPE hours per semester hour can be earned through college or university courses. And CPAs can also earn 10 CPE hours for participating in a quarter hour university course. Furthermore, CPE credit can be earned with non-credit university courses, equaling one CPE credit per hour of classroom time.
CPE credits are also available for authoring and publishing instructional material. However, this method is limited to 25% of the required hours.
Dinner, luncheon and breakfast meetings of recognized accounting organizations may qualify when structured as a CPE program. However, portions of meetings devoted to administration and firm matters cannot be included for CPE credit.
CPE credits for blended learning will be accepted so long as the program is measurable in accordance with Board rules.
Credits can be obtained in half-hour increments as long as the first full hour has already been earned.
There are no limitations or requirements for self-study CPE credit methods.
Other Policies and Exemptions
A maximum of 15 credit hours may be earned from one renewal period to the next period. Carried hours cannot be used to meet the yearly minimums or accounting and auditing requirements.
Any licensee who has turned 70 years old is exempt from the CPE requirements for license renewal. CPAs in any of the following categories will also be exempt from license renewal requirements. Though they may not offer professional services to any parties.
- Currently unemployed licensees
- Those who have temporarily left the workforce
- Members who have formally listed their status as “inactive”
Individuals can also request waivers for exemption for the following reasons, though they are subject to Board approval:
- Health issues
- Military service
- Extreme natural disasters
- Other similar situations
Additional CPE Resources for CPAs
Article written by Braden Norwood