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How Do I Obtain CPA Licensure? General Qualifications A CPA certificate (license or permit to practice public accounting) shall be granted to a person who is at least 18 years of age; is of good moral character; meets the specified educational and experience requirements; and passes the Uniform CPA Examination. In Georgia, the terms certificate, license, and permit are synonymous.
In order to be eligible for examination, an applicant must have received a baccalaureate degree conferred by a college or university accredited by a national or regional accrediting organization recognized by the Board with a concentration in accounting or, with a non-accounting concentration, supplemented by what the Board determines to be the substantial equivalent to an accounting concentration. Applicants must have completed 30 quarter hours or 20 semester hours in accounting subjects above the elementary level at a four-year accredited college or university which offers a baccalaureate degree.
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 nonaccounting 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.
A candidate who meets the general, educational, and examination requirements will be used as a CPA certificate upon presenting evidence that such candidate has attained 1 years, including 2,000 hours of continuous experience in public accounting under the supervision of a person licensed to practice public accounting, immediately preceding the date of application for the certificate. If experience is in government and teaching you are required 2,000 hours of continuous experience and year of experience. The qualifying experience in government or college requires the candidate to be supervised but not by someone licensed. Qualifying experience in government, the candidate must have been employed by a federal, state, or local government agency which is appropriated public funds and whose employees are considered public employees and which is recognized by the Board as having the responsibility and organizational structure for performing auditing and accounting functions. For qualifying teaching experience, the candidate must have taught courses primarily in the accounting discipline for academic credit at an accredited four year college or university in at least two different areas of accounting above the introductory or elementary level.
A reciprocal CPA license may be issued to a CPA who holds a current permit to practice in another state that was issued after the recipient passed an examination equivalent to that required by the Georgia Board. An applicant must meet equivalent educational and experience requirements in effect in Georgia. A reciprocal certificate may be issued to an applicant provided that the state of original issuance grants a similar privilege to Georgia CPA’s.
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