Georgia CPA CPE Requirements: A Complete Guide

Georgia CPAs renewing an active license must complete continuing professional education (CPE) that meets the requirements of the Georgia State Board of Accountancy. Continuing education is a required component of maintaining an active CPA license in Georgia and is intended to ensure licensees remain current in accounting standards, professional responsibilities, and ethical obligations.

Georgia’s CPE requirements are tied to a biennial renewal period, with specific total-hour, annual minimum, technical subject, and ethics requirements that differ from other states.

This page provides general educational information to help CPAs understand how Georgia determines CPA CPE requirements for license renewal, including how self-study and audio-based education may fit within the Board’s regulatory framework.

Georgia CPA Biennial CPE Requirements at a Glance

All Georgia CPAs renewing an active license must complete 80 hours of acceptable CPE during each two-year renewal period.

The chart below summarizes the core CPE requirements every Georgia CPA should know:

License Renewal Date & CPE Reporting Period

Georgia uses a biennial reporting period tied to license renewal.

• CPAs must complete 80 hours during the two-year period immediately preceding renewal.
  
• At least 20 hours must be earned in each individual year of that two-year cycle.
  
• All CPE must be completed before the license renewal deadline.

Georgia CPA Continuing Education Requirements for License Renewal

To renew an active CPA license in Georgia, the Board requires completion of the following during each biennial reporting period:

• 80 total CPE hours
  
• At least 20 hours earned in each year of the reporting cycle
  
• Minimum 40 hours (50%) in technical subject matter
  
• 4 total hours of ethics education, including Georgia-specific content

Annual Minimum CPE Requirement

Georgia requires that CPAs complete at least 20 hours of CPE in each year of the two-year reporting period.

This annual minimum prevents completing all 80 hours in a single year and ensures ongoing professional development throughout the biennial cycle.

Subject-Matter CPE Requirements

Georgia’s CPE framework distinguishes between technical and non-technical subject matter.

Technical Subjects

At least 50% of total required CPE hours (40 hours) must be completed in technical fields of study.

Technical subjects generally include:

• Accounting
• Auditing
• Taxation
• Business law
• Finance
• Information technology
• Regulatory ethics
• Specialized industry accounting topics

Non-Technical Subjects

Non-technical subjects may qualify for CPE credit but are limited to no more than 50% of the total requirement.

Examples may include:

• Communication skills
• Practice management
• Personal development
• Leadership

Georgia CPA Ethics Requirement

Georgia requires 4 hours of ethics CPE during each biennial reporting period.

At least one hour must relate specifically to the laws, rules, and policies of the Georgia State Board of Accountancy.

The remaining ethics hours may cover broader ethical principles relevant to professional practice.

Ethics hours count toward the overall 80-hour total.

Carryover Rules

Georgia permits licensees to carry forward up to 15 excess CPE hours into the next biennial reporting period.

However:

• Carryover hours may not be used to satisfy the annual 20-hour minimum for a specific year.
• Carryover hours may not satisfy certain subject-matter minimums, including technical requirements.

Licensees should review Board rules to determine how carryover hours may apply in their circumstances.

First Renewal / New Licensees

CPE requirements for newly licensed CPAs depend on the timing of initial licensure relative to the renewal date.

In general:

• Licensees certified for less than one year prior to renewal may not be required to complete CPE.
• Licensees certified between one and two years may be required to complete a prorated amount (often 40 hours).

Because individual situations vary, new licensees should confirm their specific CPE obligations directly with the Georgia State Board of Accountancy.

Georgia CPA CPE Courses: What to Know

Georgia permits continuing education to be completed in multiple formats, provided the education meets Board standards for content, delivery, participation, and documentation.

Self-Study Continuing Education

Many Georgia CPAs complete qualifying CPE courses through self-study formats, including on-demand and audio-based education.

Importantly, Georgia does not impose a limit on the number of hours that may be completed through self-study. A licensee may complete the full 80-hour biennial requirement through qualifying self-study programs

Audio-Based Self-Study and LumiQ

LumiQ provides continuing education in an audio-based self-study format designed to support CPAs through accessible, on-demand learning.

While LumiQ is often described informally as a “CPE podcast,” its episodes are structured educational programs intended to qualify as formal self-study continuing education when offered in accordance with accepted standards for content, duration, and documentation.

LumiQ does not determine a licensee’s individual Georgia CPA CPE requirements and does not provide legal, regulatory, or compliance advice. CPAs remain responsible for:

• Determining which CPE requirements apply to their license status and renewal cycle
• Confirming that completed courses qualify as acceptable continuing education under Georgia State Board of Accountancy rules
• Ensuring that the Georgia-specific ethics requirement is satisfied through a Board-approved course
• Maintaining required documentation in the event of a Board audit
  

CPE Providers and Georgia CPA Compliance

• Georgia does not pre-approve general CPE providers or courses for the full 80-hour requirement; licensees and providers share responsibility for assessing acceptability under Board rules.
  
• For the Georgia-specific ethics credit, only Board-approved courses (as published by the Board) satisfy that requirement.
  

Licensees should verify that any course intended to satisfy the Georgia-specific ethics requirement appears on the Board’s approved list before claiming credit. 

License Renewal, Audits, and Enforcement

The Georgia State Board of Accountancy is the sole authority on CPA license renewal and CPE compliance. Licensees must retain documentation of completed CPE for at least five years and may be subject to audit. Failure to meet CPE requirements may result in disciplinary action, penalties, or license status changes as determined by the Board.