Georgia CPA CPE Requirements: Hours, Ethics, and Renewal Guide (2026)
Everything Georgia CPAs need to know about continuing professional education – total hours, ethics mandates, technical subject rules, renewal deadlines, and more
Quick-Reference
Last Updated: April 2026
Source: Georgia State Board of Accountancy (GSBA)
| Requirement | Detail |
|---|---|
| Reporting Period | 2-year period (January 1 – December 31, ending in odd-numbered years) |
| Total Hours Required | 80 hours per biennial cycle |
| Annual Minimum | 20 hours per calendar year |
| Ethics Requirement | 4 hours total — including 1 hour of GSBA-approved Georgia-specific ethics |
| Technical CPE Minimum | At least 50% of total hours (40 of 80) must be technical |
| Non-Technical CPE Limit | No more than 50% of total hours (40 of 80) |
| A&A Requirement | None (removed effective January 1, 2024) |
| Carryover | Up to 15 non-technical hours may carry over; no technical carryover |
| License Renewal Deadline | December 31 of each odd-numbered year |
| New Licensee Rule | Licensed 1–2 years before renewal: 40 hours, including 20 technical |
| Records Retention | 5 years after course completion |
- Overview
- Total Hours & Reporting Period
- Ethics Requirement
- Technical vs. Non-Technical CPE
- Carryover Rules
- License Renewal
- Recordkeeping & Audits
- New Licensees
- Out-of-State CPAs
- FAQ
Overview of Georgia CPA CPE Requirements
Georgia CPAs are required to complete continuing professional education on a biennial cycle as a condition of maintaining an active CPA license. CPE requirements in Georgia are set and enforced by the Georgia State Board of Accountancy (GSBA), which operates under Rule 20-11-.02 of the Georgia Board of Accountancy.
Georgia’s CPE framework underwent meaningful changes effective January 1, 2024. The most significant update was the introduction of a mandatory ethics requirement that includes one hour of Georgia-specific content covering the GSBA’s own laws, rules, and policies — a requirement that did not exist prior to 2024. At the same time, the previously required Auditing & Accounting (A&A) minimum was eliminated entirely, giving CPAs more flexibility in how they distribute their technical hours.
This page covers all current Georgia CPE requirements for active individual CPA license holders, updated for the 2026 renewal cycle.
How Many CPE Hours Do Georgia CPAs Need?
Georgia CPAs must complete 80 CPE hours during each two-year reporting period. The biennial reporting period runs from January 1 through December 31, ending in odd-numbered years. Both the CPE reporting period and the license renewal period end on December 31 of each odd-numbered year — meaning the next major deadline is December 31, 2027.
Annual Minimum Requirement
Within the two-year cycle, Georgia requires a minimum of 20 CPE hours per calendar year. You cannot complete all 80 hours in a single year and claim compliance for the full period. Each year within the cycle must have at least 20 documented hours.
This annual floor is one of the most frequently overlooked aspects of Georgia’s CPE requirement. CPAs who bank hours heavily in one year and coast in the other can find themselves out of compliance even if their two-year total exceeds 80 hours.
Practical Planning Tip
Target 40 hours per year to distribute your requirement evenly and give yourself a buffer during busy season. Setting aside roughly four hours per month keeps you on track without end-of-cycle pressure.
Georgia CPA Ethics Requirement
Georgia requires 4 hours of ethics CPE per biennial cycle. This requirement was introduced under the updated Rule 20-11-.02(3), which took effect on January 1, 2024, and applies to all individual CPA license renewals going forward.
The Georgia-Specific Ethics Hour
Of the 4 required ethics hours, 1 hour must be from a course specifically approved by the Georgia State Board of Accountancy covering the GSBA’s own laws, rules, and policies. This is the Georgia-specific ethics requirement — and it cannot be satisfied by a general professional ethics course, even if that course is NASBA-approved or accepted in other states.
The remaining 3 hours of ethics can come from regulatory ethics or behavioral ethics courses that meet GSBA standards, including NASBA-registered courses in ethics subjects.
GSBA-Approved Georgia Ethics Providers
The Georgia State Board of Accountancy maintains a list of approved providers for the Georgia-specific 1-hour ethics course. Learn CPE’s Georgia ethics course satisfies this requirement and has been reviewed and approved by the GSBA.
Get Your Georgia Ethics Course →
Important Note on the 2024 Rule Change
Prior to January 1, 2024, Georgia had no mandatory ethics CPE requirement. If you completed your CPE before 2024 under the old rules, be aware that the ethics requirement now applies to all renewal cycles ending on or after December 31, 2025. Confirm your compliance with GSBA if you have any questions about how the transition applies to your specific cycle.
Technical and Non-Technical CPE in Georgia
Georgia divides CPE subject areas into technical and non-technical categories and requires that at least half of all completed hours come from technical subjects.
Technical CPE — Minimum 40 Hours
At least 50% of your total CPE hours — 40 of the required 80 — must come from technical fields of study. Georgia defines technical subjects as those directly related to the accounting profession, including:
- Accounting
- Auditing
- Business law
- Economics
- Finance
- Information technology (IT)
- Regulatory ethics
- Statistics
- Taxation
Note that as of January 1, 2024, Georgia no longer requires a specific number of hours in Auditing & Accounting (A&A). The previous A&A minimum was eliminated. CPAs who perform attest or financial reporting work should still pursue relevant A&A education, but there is no longer a mandated floor for those hours.
Non-Technical CPE — Maximum 40 Hours
No more than 50% of your total hours — 40 of the required 80 — may come from non-technical fields. Georgia defines non-technical subjects as those that improve your professional ability but are not directly tied to the practice of accounting, including:
- Behavioral ethics
- Business management and organization
- Communications and marketing
- Computer software and applications
- Personal development
- Personnel and human resources
- Production
Courses in subjects that do not contribute directly to professional competence — such as spirituality, personal health and fitness, sports, foreign languages unrelated to your practice, or recreation — do not qualify for Georgia CPE credit at all.
CPE Carryover in Georgia
Georgia allows a limited carryover of non-technical CPE hours only. Up to 15 non-technical CPE hours earned in excess of the biennial requirement may be carried forward into the next two-year reporting period.
No technical CPE hours may be carried over. Any technical hours earned beyond the 80-hour requirement are forfeited at the end of the cycle and cannot be applied to the next period.
This carryover provision applies only to hours earned as a participant in qualifying courses — it does not apply to instructor credits, authorship credits, or other non-standard credit types.
Georgia CPA License Renewal
Georgia CPA individual licenses expire on December 31 of each odd-numbered year. The next renewal deadline is December 31, 2027. Firm licenses follow a different schedule, expiring on June 30 of each even-numbered year.
How to Renew
License renewal is completed through the Georgia Secretary of State’s online licensing portal. You will attest to having completed your required CPE hours during the renewal process. Certificates and documentation are not submitted proactively — they are retained by the licensee and produced only if selected for audit.
Renewal Timing
The GSBA begins sending renewal notices ahead of the December 31 deadline. Do not wait until the final weeks of the renewal cycle to complete your CPE — completing your required hours well in advance gives you time to address any gaps before the deadline.
CPE Recordkeeping and Audits in Georgia
Georgia Rule 20-11-.02 requires CPAs to retain CPE records for five years after the completion of each course. During the renewal process, you self-attest to compliance. If your license is selected for a CPE audit by the GSBA, you will be required to produce documentation for all reported hours.
What to Keep for Each Course
For every CPE course completed, retain the following:
- Certificate of completion
- Course title and provider name
- NASBA registry number or GSBA sponsor approval documentation
- Number of CPE credit hours awarded
- Field of study (technical or non-technical)
- Date of completion
- Delivery method (self-study, group live, webinar, etc.)
Learn CPE stores all certificates and completion records in your account dashboard, making it easy to retrieve documentation at any time — including during a GSBA audit.
Credit Hour Calculation
Georgia follows the standard NASBA credit calculation: one CPE credit is awarded for each 50-minute period of qualifying education. This is the same measurement used by NASBA-registered providers like Learn CPE.
Consequences of Non-Compliance
Failure to meet Georgia’s CPE requirements by the renewal deadline can result in:
- License suspension or non-renewal
- Fines and disciplinary action by the GSBA
- Damage to your professional standing
There is no automatic grace period for CPE shortfalls in Georgia. If you believe you cannot meet requirements due to a serious hardship, contact the GSBA directly before your deadline.
Georgia CPE Requirements for Newly Licensed CPAs
Georgia has a prorated CPE requirement for CPAs who are newly licensed in the second year of a biennial reporting period.
Licensed in the Second Year of the Cycle
If you receive your Georgia CPA license in the second year of the reporting period (i.e., the year the cycle ends), you are not required to complete any CPE for that initial renewal period. Your first full biennial CPE obligation begins with the next complete two-year cycle.
Licensed One Year Before Renewal
If you are licensed one year but less than two years before your first renewal date, you must complete 40 CPE hours, including at least 20 hours in technical fields of study. The standard ethics requirement also applies for these licensees.
The 40-hour prorated requirement provides new CPAs with a reasonable on-ramp before the full 80-hour biennial obligation takes effect.
Georgia CPE Requirements for Out-of-State CPAs
CPAs who hold a Georgia license but are primarily licensed in another state should confirm their specific CPE obligations with the GSBA. Georgia’s mobility rules — including expanded practice mobility provisions under House Bill 148, which took effect January 1, 2026 — affect how Georgia CPAs can offer services across state lines, but do not automatically modify in-state CPE obligations.
If you are licensed in multiple states, you are generally required to meet each state’s CPE requirements independently unless a reciprocity provision applies. Contact the GSBA directly to confirm whether your home state’s CPE completion satisfies any portion of Georgia’s requirements.
Frequently Asked Questions – Georgia CPA CPE
Q: How many CPE hours do Georgia CPAs need? Georgia CPAs must complete 80 CPE hours during each two-year reporting period, with a minimum of 20 hours completed in each individual calendar year within the cycle.
Q: What is Georgia’s ethics CPE requirement? Georgia requires 4 hours of ethics CPE per biennial cycle. Of those 4 hours, 1 hour must come from a course specifically approved by the Georgia State Board of Accountancy (GSBA) covering Georgia’s own laws, rules, and board policies. The remaining 3 hours may come from other qualifying ethics courses.
Q: When did Georgia’s ethics requirement start? Georgia’s mandatory ethics CPE requirement — including the 1-hour Georgia-specific component — took effect on January 1, 2024, under amended Rule 20-11-.02(3). Prior to 2024, Georgia had no mandatory ethics CPE requirement.
Q: Does Georgia still require A&A hours? No. Georgia eliminated its mandatory Auditing & Accounting (A&A) hour requirement effective January 1, 2024. CPAs no longer need to meet a specific A&A minimum, though at least 50% of total hours must still come from technical fields of study.
Q: Can I carry over unused CPE hours in Georgia? Georgia allows up to 15 non-technical CPE hours to carry over into the next biennial reporting period. No technical CPE hours may be carried over — those are forfeited at the end of the cycle.
Q: When does my Georgia CPA license expire? Individual Georgia CPA licenses expire on December 31 of each odd-numbered year. The next renewal deadline is December 31, 2027. Firm licenses expire on June 30 of even-numbered years.
Q: Do online self-study courses count for Georgia CPE? Yes. Georgia accepts self-study courses from NASBA-registered providers for CPE credit. Learn CPE is a NASBA-registered provider, and our courses qualify for Georgia CPE credit in applicable subject areas.
Q: What happens if I don’t complete my Georgia CPE on time? Failure to meet Georgia’s CPE requirements by the December 31 renewal deadline can result in license suspension, fines, and disciplinary action by the GSBA. There is no automatic grace period — complete your hours well before the deadline.
Q: How long do I need to keep my CPE records in Georgia? Georgia requires CPAs to retain CPE documentation for five years after the completion of each course. Records are not submitted proactively but must be produced if your license is selected for a GSBA audit.
Q: I was just licensed in Georgia. Do I have to complete 80 hours right away? Not necessarily. If you were licensed in the second year of the biennial reporting period, no CPE is required for that initial renewal. If licensed one year but less than two years before your first renewal, you must complete 40 hours — including 20 technical hours. Your full 80-hour obligation begins with the next complete biennial cycle.
Complete Your Georgia CPE with LearnCPE
LearnCPE offers NASBA-registered, self-study CPE courses accepted in Georgia — including a GSBA-approved Georgia ethics course satisfying the 1-hour state-specific requirement and the full 4-hour ethics mandate. Affordable pricing, instant access on any device, and certificates stored automatically in your account.