Georgia State Board of Accountancy · Board Rule 20-11
Georgia CPAs must complete 80 hours of continuing professional education during each two-year reporting period, with a minimum of 20 hours in each year. At least 40 of the 80 hours must be in technical fields of study, and 4 hours must be ethics — including at least 1 hour specific to the laws, rules, and policies of the Georgia State Board of Accountancy.
Georgia's CPE rules changed on January 1, 2024. The former 16-hour accounting and auditing requirement was removed and an ethics requirement was introduced in its place. Older summaries still circulating online describe the pre-2024 rule.
One square equals one CPE hour in the two-year period.
| Total CPE hours | 80 hours per two-year reporting period |
|---|---|
| Annual minimum | 20 hours in each year |
| Reporting period | January 1 to December 31, biennially, ending in odd-numbered years |
| License renewal deadline | December 31 of each odd-numbered year |
| Firm renewal deadline | June 30 of each even-numbered year |
| Ethics requirement | 4 hours, of which at least 1 must be specific to the laws, rules, and policies of the Georgia State Board of Accountancy |
| Technical minimum | 40 hours (50%) in technical fields of study |
| Accounting & auditing | No separate A&A requirement as of January 1, 2024 |
| Carryover | Up to 15 excess non-technical credits may be carried into the following period. Carryover cannot satisfy the annual 20-hour minimum or subject-matter minimums. |
| Authorship cap | 25% of total hours in any two-year period, unless specifically approved by the Board |
| Self-study | Must be interactive |
| University/college | One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours; non-credit courses earn 1 CPE hour per hour of class attendance |
| Age exemption | A licensee who has reached the age of 70 is exempt from CPE requirements |
| Record retention | Five years. Proof is not submitted to the Board unless audited. |
Taking a four-hour general ethics course and stopping there. At least one of Georgia's four ethics hours must cover the laws, rules, and policies of the Georgia State Board of Accountancy specifically. A generic ethics course leaves that hour unmet.
Covers the full four-hour Georgia ethics requirement introduced in 2024, including the mandatory hour on the laws, rules, and policies of the Georgia State Board of Accountancy. Georgia does not pre-approve providers or courses, and accepts programs from National Registry sponsors.
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Georgia does not pre-approve providers or courses; it accepts National Registry sponsors
Group Live; Group Internet Based; QAS Self-Study
CPE Solutions, LLC dba Professionals Publishing Group
Georgia runs a fixed two-year cycle ending in odd years, with an annual floor that carryover hours cannot cover.
The cycle runs on calendar years and closes at the end of the following odd-numbered year.
At least 20 hours must be complete. Carryover credits cannot be applied to this floor.
Including the 4 ethics hours with the Georgia-specific hour, and the 40-hour technical minimum. At least 20 must fall in this second year.
CPA firm registrations renew on a different date from individual licenses.
Licensees retain documentation for five years. Proof is submitted only if the Board selects the licensee for audit. Practicing on an expired permit is unlawful, and the Board maintains a schedule of civil penalties for CPE failures.
The Georgia Board of Accountancy amended Rule 20-11 in 2023, and the new requirements took effect at the start of 2024. If you are working from an older summary, these are the changes that matter.
Georgia CPAs need 80 CPE hours during each two-year reporting period, with a minimum of 20 hours in each year.
At least 40 of the 80 hours must be in technical fields of study, and 4 hours must be ethics including at least one Georgia-specific hour.
The Georgia CPE reporting period runs January 1 to December 31 biennially, ending in odd-numbered years.
Individual licenses renew by December 31 of each odd-numbered year. CPA firm registrations renew separately, by June 30 of each even-numbered year.
Yes, since January 1, 2024. Georgia requires 4 ethics credits per reporting period, including at least 1 credit specific to the laws, rules, and policies of the Georgia State Board of Accountancy.
Georgia had no ethics requirement before the 2024 rule change, which is why many older summaries state that none exists.
No. The accounting and auditing requirement was removed effective January 1, 2024.
It was replaced by a technical fields of study minimum of 50% of total hours. Accounting and auditing courses still count toward that technical minimum, but there is no longer a separate A&A quota.
Yes. At least 20 hours must be completed in each year of the two-year period.
This means a CPA cannot complete all 80 hours in one year and none in the other. Carryover credits cannot be used to satisfy the annual minimum.
At least 50% of the total requirement, or 40 hours, must be earned in technical fields of study.
Non-technical subjects may qualify for credit but are limited to no more than 50% of the total requirement.
Yes, up to 15 excess non-technical credits may be carried from one reporting period into the next.
Carryover hours may not be used to satisfy the annual 20-hour minimum for a specific year, and may not satisfy subject-matter minimums including the technical requirement.
No. The Georgia State Board of Accountancy does not pre-approve any providers or courses.
Responsibility for determining whether a course meets Board Rules Chapter 20-11 rests solely with the provider and the licensee. Georgia accepts CPE credits for programs offered by National Registry sponsors.
Yes. A licensee who has reached the age of 70 is exempt from CPE requirements.
The exemption applies to the education requirement itself; the license must still be renewed.
Yes, provided the self-study is interactive.
Non-interactive self-study formats do not qualify for Georgia CPE credit.
It depends on whether the license was issued in an odd- or even-numbered year.
If the license was issued in an odd-numbered year, no CPE is required for the first year of licensure. If it was issued in an even-numbered year, 40 hours are required to renew the following year. Confirm your specific first-period obligation with the Board.
One semester hour equals 15 CPE hours and one quarter hour equals 10 CPE hours.
Non-credit courses earn one CPE hour for each hour of class attendance. Authorship credit is separately capped at 25% of total hours unless specifically approved by the Board.
Subjects that do not contribute directly to professional competence, including spirituality, personal health and fitness, sports and recreation, foreign language, and production.
Portions of meetings devoted to administration and firm matters also cannot be counted.
Five years. Proof of CPE credits is not submitted to the Board office unless the licensee is audited.
Failing to complete 80 hours by December 31 places a licensee out of compliance, and it is unlawful to practice in Georgia on an expired permit. The Board maintains a schedule of civil penalties for CPE failures.
| Agency | Georgia State Board of Accountancy |
|---|---|
| Address | 200 Piedmont Avenue SE, Suite 1604, West Tower, Atlanta, GA 30334 |
| Phone | (404) 463-0365 |
| Website | gsba.georgia.gov |
| CPE guidance | Georgia State Board — CPE requirements |
| State society | Georgia Society of CPAs |
This page summarizes Georgia CPE rules for general informational purposes and is reviewed against the Georgia State Board of Accountancy's published guidance, including the rule changes effective January 1, 2024. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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