CPA CPE Requirements in Georgia | LearnCPE

Georgia CPA CPE: 80 hours every 2 years, 4 ethics (1 state-specific), 20 hrs/year min, exemptions at 70, audit insights.

Introduction

Georgia’s CPA CPE requirements underwent changes as of January 1, 2024; it now features a biennial structure, ethics mandates (including a Georgia-specific ethics component), and minimums per year. This page provides an approachable guide to help you comply.

Quick-Facts

Item	Requirement
Reporting Period	2 years (biennial) Georgia State Board of Accountancy
Total CPE Hours Required	80 hours every 2 years Georgia State Board of Accountancy
Minimum per Year	20 hours each year Georgia State Board of Accountancy
Ethics Requirement	4 hours of ethics per cycle, with 1 hour Georgia-specific Georgia State Board of Accountancy
Subject / Technical Rules	No additional subject mandates beyond general technical areas (unless in specialized practice) Georgia State Board of Accountancy
Carryover Allowed?	Up to 15 hours carryover allowed (not for yearly minimum or A&A requirements)
Special Notes	CPAs aged 70+ are exempt from CPE Georgia State Board of Accountancy

Detailed Requirements

Reporting Period & Renewal Cycle
Georgia’s CPE cycle is biennial, with CPAs required to meet CPE by the end of the cycle. Georgia State Board of Accountancy
Note: Georgia introduced new rules effective January 1, 2024. Georgia State Board of Accountancy

Total & Annual Minimum Hours
You must complete 80 hours of CPE every two years. Georgia State Board of Accountancy
Additionally, at least 20 hours per year must be earned. Georgia State Board of Accountancy

Ethics / State-Specific Ethics
Georgia requires 4 hours of ethics in each cycle. Included within those is 1 hour specific to Georgia laws, rules, and policies. Georgia State Board of Accountancy

Subject / Technical / Specialty Hour Rules
Georgia does not require specific subject mandates (e.g. accounting/auditing) for all licensees beyond the general technical requirement. Georgia State Board of Accountancy

Carryover / Credit Limits / Format Limits
Georgia allows carryover of up to 15 hours, but not toward the 20-hour yearly minimum or toward any accounting/auditing requirement.
Other limits (instructor/publication credits) may follow general NASBA limits (verify with Board).

New Licensees / Prorated Periods
No CPE is required for the first year of licensure. Georgia State Board of Accountancy
If licensed more than a year but less than full cycle before first renewal, you must complete 40 hours, including 4 ethics (with 1 Georgia hour). Georgia State Board of Accountancy

Provider / Course Approval Guidelines
Courses must be through Board-approved providers or NASBA-recognized sponsors; especially the Georgia-specific ethics credit must be from a Board-approved program. Georgia State Board of Accountancy

Recordkeeping & Audit / Reporting
You must retain documentation (certificates, transcripts) for 5 years. Georgia State Board of Accountancy
Documentation is submitted only if audited, not at renewal. Georgia State Board of Accountancy

Penalties / Extensions / Exemptions
CPAs aged 70 or older are exempt from the CPE requirement. Georgia State Board of Accountancy
Failure to complete CPE by the cycle end may lead to license expiration and reinstatement procedures. Georgia State Board of Accountancy

FAQs

• Can I carry over unused hours?
  Yes — up to 15 hours, with restrictions (not toward yearly minimum or A&A).
• Do webinars / self-study count?
  Yes, provided the provider is approved by the Board or is on the NASBA registry.
• What is Georgia-specific ethics?
  A 1-hour course on Georgia laws, rules, and Board policies, required within your ethics hours.
• How long keep records?
  At least 5 years.
• What if I hold licenses in multiple states?
  You must meet Georgia’s CPE if you maintain your Georgia license.

Helpful Links

• Georgia State Board of Accountancy — CPE requirements & approved programs
• NASBA Registry — Georgia CPE page