CPE requirements for CPAs
Georgia CPA CPE Requirements
Checked against the NASBA Registry and the Georgia State Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Georgia CPAs must complete 80 hours every two years, with at least 20 hours in each year. The requirement includes 4 hours of ethics every two years, and the course must be Georgia-specific. All 80 hours may be earned through self-study. The reporting period ends on December 31 of odd years, every 2 years.
- Total hours
- 80
- every 2 years
- Annual minimum
- 20 hrs
- Ethics
- 4 hrs
- every two years · Georgia-specific
- Self-study
- No limit
- Period ends
- December 31 of odd years
- every 2 years
- Carryover
- 15 hrs
How many CPE hours do Georgia CPAs need?
Georgia CPAs must complete 80 hours every two years, with at least 20 hours in each year.
Reporting period: 1/1 to 12/31 biennially, odd years.
NASBA Registry wording: Renewal period: 80 hours total, 20-hour minimum in each year, 40 hours technical, 4 hours ethics including 1 hour Georgia-specific ethics (NASBA's requirements table).
What is the Georgia ethics CPE requirement?
Georgia requires 4 hours of ethics every two years. Part of the requirement must cover Georgia-specific rules.
NASBA Registry wording: Ethics: 4 hours per reporting period, including 1 hour of Georgia-specific ethics (NASBA's requirements table).
Does Georgia limit self-study CPE?
Georgia places no limit on self-study CPE, so all 80 hours may be earned through self-study courses.
When is Georgia CPE due?
The reporting period ends on December 31 of odd years, every 2 years.
License renewal: December 31 biennially (odd).
There is no grace period.
Can Georgia CPAs carry over extra CPE hours?
Up to 15 excess hours may carry over to the next reporting period.
Does Georgia require hours in particular subjects?
Subject-area requirements: 40 hours technical.
NASBA Registry wording: The Board recognizes the following subject areas as technical: • Accounting • Accounting (Government) • Auditing • Auditing (Government) • Business Law • Economics • Finance • Information Technology • Management Services • Regulatory Ethics • Specialized Knowledge • Statistics • Taxes.
Are there other Georgia CPE limits?
- Authored Published Material: 50% maximum.
- College/University: Not accepted if basic/introductory accounting or a CPA Exam preparation/review course.
- Committee Meetings: Not accepted, unless the meeting was part of work performed by a Technical Committee. Credit is limited to 25% of Total Hours.
- CPE Technical Reviewer: 50% Maximum. Repeat review of a course within the same period is only accepted if the material has substantially changed. Credit rounding is determined based on the type of course reviewed.
- Instructed: 50% maximum.
- Practice Review: Not accepted.
- Technical Meetings: Not accepted, unless the meeting was part of work performed by a Technical Committee. Limited to 25% of Total Hours if the meeting was part of work performed by a Technical Committee.
What other Georgia CPE policies apply?
- Carry Forward Limit: A maximum of 15 credit hours may be carried from one reporting period to the subsequent reporting period. Credits carried into the period are not considered when determining excess.
- Ethics: Credits carried forward cannot be applied to the ethics or Georgia specific ethics requirements.
- Excess: Credits cannot be carried forward in excess of limitations.
- Minimum: Credits carried forward cannot be applied to the yearly minimum.
- Technical: Credits carried forward cannot be applied to the technical requirement.
- Exempt: Any licensee who has attained 70 years of age is exempt from the continuing professional education requirement for renewal of his individual permit to practice public accounting.
- Georgia accepts CPE credits for programs offered by National Registry sponsors.
Does Pacific CPE count toward Georgia CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Georgia accepts self-study for all 80 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies Georgia's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct. Georgia also requires 1 of the 4 hours to be GA-approved content.
Sources
- NASBA Registry: Georgia CPE requirements · revised 1/3/2024
- Georgia State Board of Accountancy: CPE requirements · the board's own page
- Georgia State Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Georgia (revised 1/3/2024) and the Georgia State Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.