Before applying for a CPA license through NASBA’s Licensing Service, please familiarize yourself with this jurisdiction’s licensure requirements below.

NASBA Licensing offers pre-evaluations as an optional service. A pre-evaluation will identify any academic deficiencies in your education before you submit a first-time application for the licensing. To begin a pre-evaluation application, click here.

To apply for a CPA license, you will be asked to create a user account upon your first usage of our licensing online application tool. Registering for a user account will allow you to obtain the required documents to submit with your licensure application, apply for the license, maintain your current information and check the status of your license application.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

UPDATE: Important Firm Licensing Information – Renewal Deadline Extension

Due to the time which was necessary to transfer the board’s operations from the Secretary of State to the State Accounting Office, the Georgia State Board of Accountancy (GSBA) has now extended the CPA firm license renewal deadline from June 30, 2014 to September 30, 2014, for this current renewal period only. Firm licenses renewed during this current renewal period will expire on June 30, 2016. The Non-Refundable Renewal Fee will remain $75 and there will be no late penalty assessments during this three-month extension of the firm license renewal deadline. A Public Accounting Firm which continues to practice with an expired license after September 30, 2014 may be subject to a fine and a public disciplinary action.

A Non-Refundable Late Renewal Fee of $325 will be assessed for applications postmarked during the Late Renewal Period from October 1 – 31, 2014. After October 31, 2014, Public Accounting Firms must reinstate their licenses by completing the Application for Reinstatement of Public Accountancy Firm License. Please note that such reinstatement is at the discretion of the board.

Education

Educational requirements to apply for a CPA license in Georgia vary depending on the date the applicant initially sat for the CPA Exam.

Requirements for licensure if your initial sitting for the CPA Exam was prior to January 1, 1998:

  • Bachelor’s degree
  • Twenty (20) semester hours in Accounting above the introductory level

Requirements for licensure if your initial sitting for the CPA Exam was after January 1, 1998:

  • Bachelor’s degree or higher
  • Total of 150 semester hours of education
  • Thirty (30) semester hours in Accounting above the introductory level
  • Twenty-four (24) semester hours in business related subjects

Exam

One general requirement to apply for a CPA license in Georgia is that you must have passed the Uniform CPA Exam.

Fees

  • Initial – $95
  • Transfer of Grades – $195
  • Reciprocal – $195
  • Firm – $150

Experience

Below are experience requirements you must obtain to apply for a CPA license in Georgia.

  • One (1) year of continuous qualifying experience:
    • Must include a minimum of 2,000 hours
    • Must be completed not more than one (1) year immediately preceding the date of application
    • Must be under the supervision of an active CPA in good standing

NOTE: The Georgia Board may accept, in lieu of such year of experience in public accounting, evidence satisfactory to the Board of one (1) year of continuous employment in the accounting field in industry, business, academia or government.

View Georgia’s rules on acceptable employment.

Online Applications

Click the following links to apply online:

International Candidates

Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA License.

Applicants who obtained their education outside the United States must have their educational credentials evaluated by NASBA International Evaluation Services.

Firms

To apply for a firm license in Georgia, a firm must meet the following requirements:

  • Partners, members or shareholders owning at least a simple majority of the firm must be a certified public accountant of some state in good standing, except that such partners, members or shareholders who are CPAs and whose principal place of business is in Georgia and who perform accounting services in Georgia must hold a live permit from Georgia. An individual who has practices privileges in Georgia who performs services for which a firm registration is required shall not be required to obtain a certificate or live permit in Georgia
  • The firm must be in compliance with all requirements and provisions of state law governing the organizational form of the firm in the state of the firm’s principal place of business
  • The firm shall comply with all regulations pertaining to firms registered with the Georgia State Board
  • Each office within Georgia shall be under the supervision of a resident manager who may be a partner, principal, shareholder or a staff employee holding a live permit.
  • The resident manager of the office of the firm within Georgia and each partner, member or shareholder who is personally engaged within Georgia in the practice of public accountancy must be a certified public accountant of Georgia in good standing
  • Any holder of a live permit and any individual who qualifies for practice privileges who is responsible for supervising attest or compilation services and signs or authorizes someone to sign the accountant’s report on the financial statements on behalf of the firm shall meet the competency requirements set out in the professional standards for such services
  • Any holder of a live permit and any individual who qualifies for practice privileges who signs or authorizes someone to sign the accountant’s report on the financial statements on behalf of the firm shall meet the competency requirements set out in the professional standards for such services

Non-Licensee Owners

Non-CPA owners of a firm must:

  • Be natural persons
  • Participate in the business of the firm consisting of providing services to or on behalf of the firm, or a related entity of the firm and the Non-CPA owners cannot be solely or predominately a passive investor in the firm
  • Must be of good moral character, meaning fiscal integrity and lack of any history of acts involving dishonesty or moral turpitude
  • Not be listed in any advertisement under the heading Certified Public Accountants
  • Not be designated as the resident manager of an office of the firm
  • Not be the chief executive officer of a firm located in or doing business in Georgia
  • Dispose of his entire interest in the firm to a qualified owner within 60 days of the date of disqualification from ownership

Peer Review Requirement

Firms that offer engagement services (audits, reviews or compilations) must enroll in a Georgia State Board-approved peer review program.

Review a list of Board-approved peer review programs.

USEFUL LINKS

APPLY ONLINE - Individual License
APPLY ONLINE - Firm License
Georgia State Board
Georgia licensing page in ALL
Frequently Asked Questions

FORMS

Education Pre-Evaluation
Miscellaneous Forms
Fee Schedule
Application for Wall Certificate

CONTACT US

Toll Free: (866) 350-0017
Email: galicense@nasba.org

Mail:
NASBA Licensing Services
PO Box 198589
Nashville, TN 37219