Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Georgia State Board of Accountancy licenses CPAs in Georgia. Its rules and forms are the authority for everything on this page.
Georgia CPAs complete 80 CPE credits in each two-year renewal period, at least 20 in each year and at least half in technical fields, including 4 ethics credits.
Sources: gsba.georgia.gov/cpe-requirements, gscpa.org/content/Home/News/Professional-News/New-Rule-for-Continuing-Professional-Education-and-CPAs-in-Georgia.aspx
All Georgia individual CPA licenses expire together every two years. A license expires if CPE is not met by the end of the period, and reinstatement is at the Board's discretion.
Sources: gsba.georgia.gov/licensure, legis.ga.gov/api/legislation/document/20252026/239057
HB 148, the Public Accountancy Act of 2025, took effect January 1, 2026 and gives Georgia three licensure pathways: 150 semester hours plus one year of experience, a master's in accounting or taxation plus one year, or a bachelor's with an accounting concentration plus two years.
Sources: legis.ga.gov/api/legislation/document/20252026/239057, gsba.georgia.gov/licensure, nasba.org/licensure/nasbalicensing/georgia, nasba.org/exams/cpaexam/georgia, gscpa.org/content/Home/News/Professional-News/HB148Passes.aspx
Georgia CPAs complete 80 CPE credits in each two-year renewal period, at least 20 in each year and at least half in technical fields, including 4 ethics credits. Four ethics credits per reporting period, one of which must be a Board-approved program on the laws, rules and policies of the Georgia Board (Rule 20-11-.02(3), effective January 1, 2024). A licensee who has reached age 70 is exempt. No CPE is due at a first renewal that falls less than one year after licensure; a licensee licensed one to two years before the first renewal needs 40 hours, including the 4 ethics hours. The Board may relax or suspend requirements for individual hardship or health reasons.
CPE proof is not sent to the Board unless the licensee is audited. Keep CPE documentation for five years. One credit equals a 50-minute period.
All Georgia individual CPA licenses expire together every two years. A license expires if CPE is not met by the end of the period, and reinstatement is at the Board's discretion. Biennial. Individual licenses expire December 31 of each odd-numbered year. December 31 of odd-numbered years.
From January 1, 2026 an individual whose office is in another state and who holds a current CPA license there may practice in Georgia under mobility practice privileges with no Georgia license, notice or fee (O.C.G.A. 43-3-18(b) as amended by HB 148).
To sit for the exam a candidate needs 24 semester hours (36 quarter hours) in accounting from an accredited institution, met at the time of application. For licensure every pathway requires 30 semester hours in accounting and 18 in business. 150 semester hours (225 quarter hours) including a baccalaureate degree remains one pathway. Since January 1, 2026 a bachelor's with an accounting concentration plus two years of experience, or a master's with an accounting or taxation concentration plus one year, also qualifies.
One year of full-time experience (at least 2,000 hours in 12 months) for the 150-hour and master's pathways, or two years (4,000 hours in 24 months) for the bachelor's pathway, in public accounting, industry, government or teaching. Part-time work does not count. Experience must be supervised by a licensed CPA and completed no more than one year before the application date.
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