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GACPA Requirements 2026Updated July 27, 2026

Georgia CPA Requirements

Everything you need to become a CPA in Georgia

120/150
Credit Hours*
1
Year Experience
$140
License Fee
80
CPE Hours/2 Years

Key Facts

  • 120-credit pathway available since January 1, 2026 (HB 148)
  • 150-credit and master's degree pathways also available
  • 2 years experience required under 120-credit pathway
  • Can sit with a bachelor's degree and 24 accounting credits (effective 1/1/2026); no business hours required to sit
  • 80 hours of CPE required every 2 years

*Georgia offers a 120-credit pathway (HB 148) with additional experience requirements. See Licensure Pathways below for details.

International Candidates: Georgia does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits30(for licensure)
Business Credits18(for licensure)
Additional Requirements:
  • Must include auditing and tax courses
Georgia offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
  • Public accounting
  • Private industry
  • Government

Exam Eligibility

Education to Sit120 credits with 24 accounting credits (effective 1/1/2026); no separate business-hours requirement to sit
Credits to Sit120
Accounting Credits to Sit24
Business Credits to SitNone required
Minimum AgeNone
Residency RequiredNo
SSN RequiredNo

Licensing & CPE

Initial License Fee$140
Renewal Fee$100
Renewal Period2 years
CPE Hours Required80 per 2 years
Ethics CPE RequiredYes

Exam vs. Licensure: Georgia requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 24 accounting credits, but must complete 30 for full licensure. Business credits: 0 to sit, 18 for licensure. Total credits: 120 to sit, 150 for licensure.

Licensure Pathways

ActiveHB 148

Traditional 150-Credit Pathway

150
Credits
1
Year Exp.
  • 150 semester hours with accounting concentration
  • 30 hours accounting above elementary level, 24 hours business
  • 1 year of accounting experience
ActiveHB 148

120-Credit + Experience Pathway

120
Credits
2
Years Exp.

Effective: January 1, 2026

  • Bachelor's degree with accounting and business concentration
  • 2 years of accounting experience
  • Concentration details prescribed by Georgia State Board of Accountancy
ActiveHB 148

Master's Degree Pathway

150
Credits
1
Year Exp.

Effective: January 1, 2026

  • Master's degree in accounting or taxation
  • 1 year of accounting experience

Georgia State Board of Accountancy

Georgia State Board of Accountancy

Visit Official Website(opens in new tab)
(404) 463-0365
GSBA@sao.ga.gov

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Georgia State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Georgia CPE & License Renewal

80
CPE Hours Per Period
2 Years
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$140
Renewal Fee
$100 every 2 years

Frequently Asked Questions

Georgia allows candidates to sit for the CPA exam with a bachelor's degree and 24 semester hours of accounting, effective January 1, 2026. No separate business-hours requirement applies to sitting. Exam eligibility is unchanged by HB 148.

Education Programs for Georgia

23 programs meet CPA education requirements in Georgia. Browse by category to find the right fit.

Online MAcc

10

Ready to Start Studying?

Find the perfect CPA review course for your Georgia CPA journey.