Georgia CPA Requirements

Georgia State Requirements & Education Options

General Requirement

Applicant must be of good moral character.

Applicant must be 18 years of age.

Georgia law requires all applicants for licensure to submit secure and verifiable documentation with their application. A list of the approved Secure and Verifiable Documents may be found on the Attorney General’s website.

Education Requirement

Candidates who initially sat for the CPA examination PRIOR to January 1, 1998: Applicant must present evidence to the Georgia Board that they have received a baccalaureate degree or completed the requirements therefore, conferred by a college or university accredited by a national or regional accrediting organization recognized by the Georgia Board, with a concentration in accounting or what the Georgia Board determines to be the substantial equivalent of an accounting concentration, or with a non-accounting concentration supplemented by what the Georgia Board determines to be the substantial equivalent of an accounting concentration, including related courses in other areas of business administration.

Candidates who initially sat for the CPA examination ON or AFTER January 1, 1998: Applicants must have completed a total of 150 semester hours or 225 quarter hours of college education, including a baccalaureate degree awarded by a college or university accredited by either a national or regional accrediting organization recognized by the Georgia Board. The total educational program must include an undergraduate accounting concentration and related courses in other areas of business administration or the substantial equivalent. An applicant who has completed 45 quarter hours or 30 semester hours in accounting subjects above the elementary level and 36 quarter hours or 24 semester hours in general business subjects at a four year accredited college or university which offers a baccalaureate degree will be deemed to have satisfied the accounting concentration and related business course requirements.

Education requirements must be met through academic coursework completed at a college or university accredited by a national or regional accrediting organization recognized by the Georgia Board. 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.