Applying for the Uniform CPA Examination

Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.


You may register online via credit card. To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.

NASBA Advisory Evaluation

Georgia offers the NASBA Advisory Evaluation as an optional service. An Advisory Evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. Please visit CPA Central for more information about submitting an Advisory Evaluation in this jurisdiction. You must create a CPA Central user account to begin the Advisory Evaluation process.

Send any additional required information or documents to:

CPA Examination Services – GA
PO Box 198469
Nashville, TN 37219

Eligibility Requirements

Eligibility for Examination

As a first-time applicant who has not previously taken the examination in accordance with Georgia’s requirements, you must:

  • be of good moral character; and
  • have earned a baccalaureate degree or higher with 20 semester hours or 30 quarter hours in accounting subjects above the introductory level at a four-year accredited college or university that offers a baccalaureate degree as defined by the Board.

Educational requirements must be met at the time of application. All educational transcripts and/or foreign evaluations are required to be submitted to CPAES. You may submit official school transcripts and/or foreign evaluations separately or included with your first-time application. The complete law and rules of the Board may be obtained free online on the Georgia Board of Accountancy website.

The hours credited for each of the first two courses in accounting subjects completed by an applicant to take the CPA examination or an applicant for a license as a CPA are considered as being at the elementary level. These hours will not be counted toward the minimum hours required to take the CPA examination or to apply for license as a CPA. This shall be the case without respect to the title or number under which the course is designated by the educational institution.

Note: In order to be eligible to be licensed by the State of Georgia, candidates must be a U.S. citizen, a legal permanent resident of the U.S., or a qualified alien or non-immigrant under the Federal Immigration and Nationality Act.


If you who have completed the educational requirement at the time of application:

  • You must submit an official transcript from each school you attended. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript. If you are completing a dual degree program and have completed all your baccalaureate degree requirements and the accounting and business courses required for the Exam, you may submit a letter from your school in lieu of the degree conferral on the transcript.
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you have completed educational requirements at institutions outside the U.S., you must:

  • Have your credentials evaluated by NASBA International Evaluation Services.
  • obtain the form to request this service from the evaluation service agency,
  • submit a translated copy of each international transcript used for the evaluation,
  • require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the country;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-course listing; and
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on transcripts submitted;
      • Total accounting credits earned; and
      • Total business credits earned.
  • Completed original evaluations must be received by CPAES directly from the evaluation service at the time of application. Photocopies are not acceptable.
  • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
  • 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 or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

  • CPA Review courses offered by regionally accredited institutions are only accepted provided credit is awarded for the course.
  • Credits earned for FEMA courses are not acceptable. This includes credit for these courses that has been transferred.
  • Commercial CPA review courses are not acceptable.
  • Correspondence and online courses are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.
  • Credit earned for an internship is acceptable. No more than three semester hours can be accepted towards the accounting requirement for an accounting internship. Note: additional internship credit limits may apply to the education requirement for licensure.
  • Upper-level accounting course credits received at the community college or junior college level are acceptable provided that the credits have been transferred to a four-year accredited university or college as credit earned toward a bachelor’s degree or higher, and appear on the official transcript from the four-year accredited institution.
  • CLEP courses are not acceptable.


There is not a residency requirement for the state of Georgia.

Materials to be Submitted

  1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
  2. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
  3. Testing Accommodations Request Form, if applicable. Submission by you to CPAES.

Please allow two to four 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.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the Testing Accommodations Request Form for more information.


First-Time Application

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application (Once you have been found eligible, your candidate status will change to Re-examination Applicant.)

Application Fee – $170.00

Re-Exam Application

All re-examination applicants are required to pay both a registration fee and an examination fee at the time of re-exam registration.

Registration Fee – $85.00

Examination Fees

When applying you may select one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Auditing and Attestation (AUD) – $238.15
Business Environment and Concepts (BEC) – $238.15
Financial Accounting and Reporting (FAR) – $238.15
Regulation (REG) – $238.15

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Exam Credit

You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.



Candidate Bulletin
Score Information
Score Reprint
NASBA Candidate Identification Cards
Georgia State Board


Exception to Policy
Transferring into Georgia (FT only)
Transferring from Georgia
Information Change Request Form
Testing Accommodations Request Form


800-CPA-EXAM (800-272-3926)
International: (615) 880-4250

Email Inquiries:

Mail Inquiries:
Georgia Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469