Georgia State Board of Accountancy Frequently Asked Questions
IMPORTANT NOTICE: The Georgia State Board of Accountancy has received numerous inquiries concerning the Uniform CPA Examination (Computer Based Examination, effective April 5, 2004). Any request for applications, questions, concerns, etc., pertaining to the CPA Examination must be answered by the CPA Examination Service. You may reach them by calling 1-800-CPA-EXAM in Georgia or outside of Georgia (615) 880-4250 and ask for the Georgia Coordinator. For the most updated information, tutorials, sample test questions, and simulations on the computer based examination; you may visit their website at: http://www.cpa-exam.org/ Examination applications and reexamination applications may be obtained at the following website: http://www.nasba.org/ click on Examination, then click on Uniform CPA Examination at the top of the page, click state (on map), scroll down to Bottom of "Georgia Examination Information Form" and under the heading "How to Apply", you will find the Initial Examination Application and the Reexamination Application.
1. WHAT ARE THE WORK EXPERIENCE REQUIREMENTS FOR LICENSURE?
One year and 2,000 hours in public accounting, business, industry, government or college teaching (teaching at a 4 year college or university in at least two different areas of accounting above the introductory or elementary level) or a combination of work experience in public accounting, business, industry, government or college teaching. Complete requirements are contained in the board’s rules at this website. See O.C.G.A. 43-3-6 and rules 20-3-.08 and 20-4-.06. All work experience must have been supervised by a person who holds a live permit as a certified public accountant or registered public accountant except for government or college teaching. In these two areas you must be supervised, however, the supervisor is not required to hold a CPA or RPA license.
The experience must have been earned no earlier than one-year prior to application; the experience may have breaks in service of no longer than 1-year in duration.
2. WHO CAN SIGN AS MY SUPERVISOR?
BOARD RULE 20-3-.08(B)(4)(C): SUPERVISION SHALL MEAN "THE ACT OF DIRECTING AND INSPECTING THE PERFORMANCE OF.”"
3. WHAT ARE THE EDUCATIONAL REQUIREMENTS FOR CERTIFICATION?
20-3-.08(1)(c) presented to the board evidence that the candidate has 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 board, with a concentration in accounting or what the board determines to be the substantial equivalent of an accounting concentration, or with a non-accounting concentration supplemented by what the board determines to be the substantial equivalent of an accounting concentration, including related courses in other areas of business administration; and after January 1, 1998, any person who has not previously sat for the uniform written examination for the certificate of certified public accountant 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 board. The total educational program shall include an undergraduate accounting concentration and related courses in other areas of business administration or the substantial equivalent of the foregoing. An applicant who has completed 45 quarter hours or 30 semester hours in accounting subjects above the elementary level and 35 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.2.
4. WHEN AND HOW DO I APPLY FOR CERTIFICATION?
AFTER PASSING THE EXAM, MEETING THE EDUCATIONAL REQUIREMENTS IN QUESTION #3, AND MEETING THE WORK EXPERIENCE REQUIREMENTS IN QUESTION #4, SUBMIT AN APPLICATION TO THE NASBA OFFICE. FORMS ARE AVAILABLE ON-LINE.
5. WHAT ARE THE CPE REQUIREMENTS?
80 HOURS EVERY TWO YEARS, 16 OF WHICH MUST BE IN AUDITING AND ACCOUNTING SUBJECTS. IF LICENSED LESS THAN 1 YEAR, NO CPE IS REQUIRED; IF LICENSED 1 YEAR BUT LESS THAN 2, 40 HRS. OF CPE (20% IN A&A) IS REQUIRED. MINIMUM OF 20 HOURS MUST BE EARNED IN EACH YEAR. IF REQUIREMENTS ARE NOT COMPLETED BY THE END OF THE RENEWAL PERIOD, THE LICENSE WILL EXPIRE AND THE LICENSEE WILL BE REQUIRED TO REINSTATE IN ORDER TO BRING THE LICENSE BACK TO ACTIVE STATUS. SEE RULE 20-11.
6. HOW DO I KNOW THAT THE COURSES I AM TAKING CAN BE COUNTED TOWARDS MY CPE HOURS FOR LICENSE RENEWAL?
THE GEORGIA STATE BOARD OF ACCOUNTANCY DOES NOT PRE-APPROVE ANY PROVIDERS OR COURSES FOR CONTINUING PROFESSIONAL EDUCATION. THE RESPONSIBILITY FOR DETERMINING IF THE COURSE MEETS THE REQUIREMENTS OF CHAPTER 20-11–CONTINUING PROFESSIONAL EDUCATION (REQUIREMENTS, PROGRAMS WHICH QUALIFY, CONTROLS AND REPORTING AND CALCULATION OF HOURS OF CREDIT) RESTS SOLELY UPON THE PROVIDER AND THE LICENSEE.
7. DOES GEORGIA RECIPROCATE LICENSES FROM OTHER STATES?
YES. APPLICATIONS ARE AVAILABLE AT THIS WEBSITE AND FROM THE BOARD OFFICE. HOWEVER, CERTAIN EXPERIENCE, EDUCATION, AND EXAMINATION REQUIREMENTS MUST BE MET. THESE ARE DESCRIBED IN THE BOARD’S RULES AT THIS WEBSITE. SEE O.G.C.A. 43-3-11 AND RULES 20-3, 20-4, AND 20-3-.09.
8. WHEN WILL I RECEIVE MY WALL CERTIFICATE?
WALL CERTIFICATES MUST BE ORDERED THROUGH THE BOARD OFFICE AT A COST OF $50.00. THE SIZE OF THE WALL CERTIFICATE IS 10" x 13" AND USUALLY TAKES FROM 4 TO 6 WEEKS FOR PROCESSING.
9. HOW LONG IS THE LICENSE GOOD FOR AND HOW DO I RENEW?
All CPA licenses expire on December 31 of each odd-numbered year. The electronic renewal application can be completed online once you receive the postcard notification that will be mailed to you. For access to the on-line renewal application, go to the board’s website at http://www.sos.state.ga.us/plb/accountancy. You may also directly update changes to your address information online at the board’s website. Please note that failure to receive the postcard notification does not relieve the licensee of the responsibility for timely renewal.
10. IF MY LICENSE EXPIRES, WILL I BE REQUIRED TO RE-TAKE THE CPA EXAM IN ORDER TO BE REINSTATED?
NO. IN ORDER TO REINSTATE YOUR CPA LICENSE, YOU WILL BE REQUIRED TO COMPLETE THE APPLICATION FOR REINSTATEMENT OF LICENSE. THE REINSTATEMENT APPLICATION IS AVAILABLE ON-LINE.
11. WILL MY CPA EXAMINATION GRADES EXPIRE?
14. HOW DO I OBTAIN A TEMPORARY PERMIT?
TEMPORARY PERMITS ARE VALID FOR 90 DAYS AT A FEE OF $60.00 AND MUST BE RECEIVED IN THE BOARD OFFICE PRIOR TO BEGINNING ANY WORK IN GEORGIA. IF AN APPLICATION IS FILED 30 DAYS AFTER WORK BEGINS, A LATE FEE OF $250.00 WILL BE DUE. IF WORK ENGAGEMENTS IN GEORGIA EXTENDS BEYOND 90 DAYS, ANOTHER APPLICATION AND FEE IS REQUIRED.