CPA licensing services provided by NASBA to state boards of accountancy include application processing, eligibility determination, score reporting and education evaluation. NASBA also provides customer service to candidates throughout the licensing process.
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
One general requirement to apply for a CPA license in Georgia is that you must have passed the Uniform CPA Exam.
- Initial – $95
- Transfer of Grades – $195
- Reciprocal – $195
- Firm – $150
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.
Click the following links to apply online:
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.
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-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.