Does Georgia require ethics CPE for CPAs?

Georgia's current Board rules (Ga. Comp. R. & Regs. Chapter 20-11) do not include a standalone ethics-hour requirement. Unlike many other states that mandate 2–4 hours of ethics CPE per cycle, Georgia does not prescribe a minimum ethics-hour count in its individual CPE rules. CPAs may still take ethics courses as part of their 80-hour total, and those hours count toward the general requirement. Always verify current requirements directly with the Georgia State Board of Accountancy, as rules can be updated between renewal cycles.

What is the A&A CPE requirement for Georgia CPAs?

Georgia requires all individual CPA licensees — not just those performing attest work — to complete at least 16 hours of accounting and auditing (A&A) CPE per biennial renewal cycle. This applies to every active Georgia CPA regardless of their practice area. The 16 A&A hours are included within the 80-hour biennial total. Carryover hours from a prior cycle cannot be used to satisfy the 16-hour A&A requirement — you must earn fresh A&A hours each cycle.

Is there an annual CPE minimum for Georgia CPAs?

Yes. Georgia imposes an annual floor: at least 20 of your 80 biennial CPE hours must be earned in each calendar year of the renewal cycle. For the 2026–2027 cycle, you need at least 20 hours completed by December 31, 2026 and at least 20 more hours by December 31, 2027 (with the remaining 40 hours in either year). You cannot defer all 80 hours to the final year. This annual minimum applies to each year of the cycle regardless of how many hours you have banked.

Can Georgia CPAs carry over excess CPE hours?

Yes. Georgia allows carryover of up to 15 excess CPE hours from the period immediately preceding renewal into the next biennial cycle. For example, if you complete 85 hours in the 2026–2027 cycle, you may carry up to 15 of those excess hours forward into the 2028–2029 cycle. Important limitation: carryover hours cannot be applied to satisfy the 16-hour A&A requirement — you must earn fresh A&A hours in the new cycle. If your license has expired and you are applying for reinstatement, no carryover hours may be used.

Is there a self-study CPE limit in Georgia?

Georgia does not impose a general percentage cap on self-study CPE. You may complete all 80 hours through qualified self-study courses from NASBA-approved providers, provided those courses meet the Board's standards. The only explicit cap relates to CPE credit claimed for preparation of published articles or books on a self-declaration basis — that category is capped at 25% of required hours (20 of 80) per cycle unless the Board approves more. Standard self-study programs with post-course assessments are not subject to a percentage limit.

When is the Georgia CPA license renewal deadline?

Georgia CPA licenses expire on December 31 of each odd-numbered year. The next renewal deadline is December 31, 2027. Renewal applications must be submitted on or before that date, either electronically or by U.S. mail (postmark date governs for mailed submissions). The biennial renewal fee is $100. If you miss the December 31 deadline, you have a 4-month penalty period during which you can renew late by paying an additional $100 penalty fee. After the 4-month penalty window closes, the license cannot be renewed and you must apply for reinstatement ($300 fee).

How do I report Georgia CPE hours for license renewal?

Georgia CPAs report CPE through the license renewal process with the Georgia State Board of Accountancy (administered through the Georgia Secretary of State Professional Licensing Boards Division). Renewal is submitted electronically or by mail with a signed affirmation under penalty of perjury that CPE requirements have been met. You do not pre-submit course-by-course documentation — instead, you retain certificates of completion for 5 years in case of audit. The Board may audit any renewal and request supporting documentation.

What records do I need to keep for CPE in Georgia?

Georgia CPAs must retain certificates of completion or other evidence of CPE attendance for at least 5 years from the date of completion. Records should include the provider name, course title, field of study (including whether hours qualify as A&A), completion date, and number of credit hours awarded. If the Board audits your renewal, you will be required to produce these records. Using a CPE tracking tool like CPETrack can help you maintain organized records and ensure your A&A hours are properly categorized.

What happens if Georgia CPAs miss the CPE deadline or renewal?

Failure to renew a Georgia CPA license by December 31 of the odd-numbered year triggers a 4-month late renewal window. During those 4 months, you may renew by paying the $100 regular fee plus a $100 late penalty ($200 total). If you do not renew within the 4-month penalty period, your license cannot be renewed and you must apply for reinstatement, which requires a $300 fee plus reinstatement CPE: at least 40 hours per year since last renewal (up to 160 hours maximum), with at least 20% in A&A, and at least 80 hours completed in the 2 years immediately before reinstatement.

How does Georgia compare to neighboring states for CPA CPE requirements?

Georgia (80hr biennial, Dec 31 odd years, 16hr A&A required for all CPAs, 20hr annual min, no ethics mandate) differs from its neighbors in important ways. South Carolina requires 40 hours annually (Dec 31 each year) with 2hr ethics and no A&A mandate. North Carolina requires 40 hours annually (Dec 31) with 2hr ethics and a 50% self-study cap. Tennessee requires 80 hours biennially (Dec 31) with 2hr TN-specific ethics and no A&A minimum. Florida requires 80 hours biennially (June 30 deadline, not Dec 31) with a unique ethics structure. Georgia stands out for requiring A&A hours from every CPA — not just attest practitioners — and for having no separate ethics hour mandate.

Georgia CPA CPE Requirements — December 31 Deadline

Q: How many CPE hours do Georgia CPAs need?

Georgia CPAs must complete 80 hours of continuing professional education (CPE) per biennial (2-year) renewal cycle. Within those 80 hours, at least 16 hours must be in accounting and auditing (A&A). Additionally, at least 20 hours must be earned in each individual calendar year of the cycle — so you cannot front-load all 80 into a single year. Georgia does not have a separate ethics-hour mandate in its current Board rules.

Q: What CPE providers are accepted in Georgia?

Georgia accepts CPE from providers that meet the Board's standards under Chapter 20-11. Generally this includes courses from providers registered with NASBA's National Registry of CPE Sponsors, AICPA-approved providers, and state CPA society sponsors. Self-study programs must include a post-course assessment or examination to qualify for CPE credit. Nano-learning and lecture-only seminars without interaction or assessment may not qualify. Always confirm a provider is NASBA-registered or otherwise meets Georgia Board standards before enrolling.

Core CPE Requirements

The Georgia State Board of Accountancy requires all active CPA licensees to complete 80 hours of continuing professional education (CPE) per biennial (2-year) renewal cycle. The cycle coincides with the license period, which runs from January 1 of even-numbered years through December 31 of odd-numbered years (e.g., January 1, 2026 – December 31, 2027).

      Biennial cycle at a glance (2026–2027):
      80 hours total — completed by December 31, 2027
16 hours A&A — accounting and auditing, required for ALL licensees
20 hours minimum per calendar year — 20 in 2026, 20 in 2027
No separate ethics hour mandate — ethics is optional/general CPE
Carryover: up to 15 excess hours — into next cycle (not for A&A)
No self-study percentage cap (except 25% cap for published articles/books)

    

Georgia is a biennial state with an odd-year deadline: Unlike annual states (NY, SC, NC) that require CPE every December 31, Georgia's 80-hour requirement spans two years with the deadline on December 31 of odd years — meaning Dec 31, 2025, Dec 31, 2027, Dec 31, 2029, etc. CPAs who renewed by Dec 31, 2025 are now in the 2026–2027 cycle.

A&A Requirement: 16 Hours for Every Georgia CPA

Georgia's most distinctive CPE rule is its 16-hour accounting and auditing (A&A) requirement that applies to all active individual licensees, not just CPAs who perform attest or audit work. Whether you work in tax, consulting, industry, or government, you must complete 16 A&A hours each biennial cycle.

Critical: Carryover hours cannot satisfy A&A. Even if you carry forward 15 hours from the prior cycle, those carryover hours count only toward your 80-hour total — they do not satisfy any portion of the 16-hour A&A requirement. You must earn fresh A&A hours in each new cycle.

Qualifying A&A topics include: financial accounting standards (GAAP, IFRS), audit and assurance standards (GAAS, PCAOB), governmental auditing standards (Yellow Book), compilation and review standards, attest engagements, and accounting for specific industries or transactions. Most NASBA-registered providers clearly label course fields of study — look for "Auditing" or "Accounting" in the field of study designation.

Annual Minimum: 20 Hours Per Year

Georgia imposes an annual floor of 20 CPE hours per calendar year within the biennial cycle. You cannot defer your entire 80-hour requirement to the final year of the cycle.

Year	Minimum Required	Maximum Available for That Year
2026 (Year 1)	20 hours minimum	Up to 60 (any balance goes to 2027)
2027 (Year 2)	20 hours minimum	Remaining balance to reach 80 total
Combined cycle	80 hours total	16 A&A + 20/yr minimum

Best practice: complete at least 25–30 hours in 2026 to avoid end-of-cycle pressure in 2027. The 20-hour annual floor is a per-year rule — falling short in either year is a compliance issue even if your two-year total is sufficient.

Ethics CPE in Georgia

Georgia's current Board rules under Ga. Comp. R. & Regs. Chapter 20-11 do not include a standalone ethics-hour requirement. This distinguishes Georgia from many states that mandate 2–4 hours of ethics-specific CPE per cycle.

Ethics courses (professional conduct, independence, integrity, AICPA Code of Professional Conduct) count as general CPE toward your 80-hour total but are not separately mandated. However:

Individual CPAs who are AICPA members must separately comply with AICPA ethics CPE requirements
CPAs who supervise attest engagements may have additional ethics training requirements under Yellow Book (GAO) or other standards
Board rules can be updated — verify current requirements at sos.ga.gov before each renewal

Carryover & Self-Study Rules

Carryover

Up to 15 excess CPE hours from the period immediately preceding renewal may carry forward into the next biennial cycle. Example: if you complete 90 hours in the 2026–2027 cycle, up to 15 of those excess 10 hours roll into 2028–2029. Carryover is not available for reinstatement applications.

Self-Study

Georgia does not cap self-study as a percentage of total CPE hours. You may complete all 80 hours through qualifying self-study programs. The only cap relates to published articles and books: credit for preparing published technical articles or books (self-declared) is capped at 25% of required hours (20 of 80) per cycle unless the Board approves more. Standard self-study courses with post-course examinations are not subject to this cap.

New Licensee First-Renewal Rules

If you are renewing your Georgia CPA license for the first time, reduced CPE requirements apply based on how long you have been licensed:

Licensed Period Before First Renewal	CPE Required	A&A Required
2 years or more	80 hours	16 hours
1 year but less than 2 years	40 hours	8 hours
Less than 1 year	0 hours	0 hours

If you received your Georgia CPA license in 2026 or 2027, confirm your exact first-renewal requirement with the Board based on your initial issue date.

Renewal Process & Fees

Item	Detail
Renewal cycle	Biennial — every 2 years
Expiration date	December 31 of odd years (2025, 2027, 2029…)
Next renewal deadline	December 31, 2027
Renewal fee	$100 biennial
Submission method	Electronic or U.S. mail (postmark governs)
Affirmation	Signed under penalty of perjury — CPE met
Late renewal window	4 months after December 31 expiration
Late penalty fee	$100 (in addition to $100 renewal = $200 total)
Reinstatement (after 4 months)	$300 fee + reinstatement CPE
Record retention	5 years from completion date
Governing body	Georgia State Board of Accountancy
Administered by	Georgia Secretary of State Professional Licensing Boards Division

Multi-State Comparison: Georgia vs. Neighbors

State	Hours	Cycle	Deadline	Ethics	A&A	Self-Study Cap	Carryover
Georgia	80 hrs	Biennial	Dec 31 odd years	None mandated	16 hrs (ALL CPAs)	None (25% for articles)	15 hrs (not A&A)
South Carolina	40 hrs	Annual	Dec 31 / Feb 1 renewal	2 hrs	None	None	20 hrs
North Carolina	40 hrs	Annual	Dec 31	2 hrs	None	50% cap	20 hrs
Tennessee	80 hrs	Biennial	Dec 31 (even or odd by license#)	2 hrs TN-specific	None	None	24 hrs
Virginia	120 hrs	Triennial	Dec 31	4 hrs	None mandated	50% cap	None
Indiana	120 hrs	Triennial	Dec 31 (2026 cohort)	4 hrs IN-specific	12 hrs	50% cap	None

Frequently Asked Questions

How many CPE hours do Georgia CPAs need?

80 hours per biennial (2-year) cycle, including 16 hours of A&A for all licensees. At least 20 hours must be earned in each calendar year of the cycle.

What is the CPE deadline for Georgia CPAs?

December 31 of each odd-numbered year. The current deadline is December 31, 2027. The previous deadline was December 31, 2025.

Does Georgia require ethics CPE?

No — Georgia's current Board rules (Chapter 20-11) do not include a standalone ethics-hour mandate. Ethics courses count as general CPE but there is no required minimum. Verify current rules before each renewal at sos.ga.gov.

Does Georgia require A&A CPE for all CPAs or just auditors?

All active individual licensees must complete 16 hours of A&A CPE per biennial cycle — not just CPAs who perform attest or audit work. This is one of Georgia's most distinctive requirements.

Can I carry over CPE hours from one cycle to the next in Georgia?

Yes — up to 15 excess hours may carry forward into the next biennial cycle. These carryover hours cannot satisfy the 16-hour A&A requirement and are not available for reinstatement applications.

What is the Georgia CPA license renewal fee?

$100 for a standard biennial renewal. Late renewal (within 4 months after December 31 expiration) costs an additional $100 penalty, for $200 total. Reinstatement after the 4-month window costs $300 plus reinstatement CPE.

How do I renew my Georgia CPA license?

Submit renewal to the Georgia State Board of Accountancy (administered through the Secretary of State Professional Licensing portal) electronically or by mail, by December 31. Pay the $100 fee and sign an affirmation under penalty of perjury that CPE requirements are met. Retain CPE certificates for 5 years in case of audit.

Is there an annual CPE minimum in Georgia?

Yes — at least 20 hours per calendar year within the biennial cycle. For the 2026–2027 cycle: at least 20 hours by December 31, 2026 and at least 20 more by December 31, 2027. You cannot defer your entire requirement to the final year.

Is there a self-study limit in Georgia?

No general cap on self-study CPE. You may complete all 80 hours through self-study. The only cap is 25% (20 of 80 hours) for CPE claimed via published articles or books self-declared by the licensee.

What CPE providers are accepted in Georgia?

Providers meeting Georgia Board Rule Chapter 20-11 standards, which generally includes NASBA National Registry sponsors and AICPA-approved providers. Self-study must include a post-course examination. Confirm providers are NASBA-registered before enrolling.

What records should I keep for Georgia CPA CPE?

Retain certificates of completion (provider name, course title, field of study, hours, date) for at least 5 years from completion. The Board may audit your renewal and require documentation. A tracking tool helps ensure A&A hours are properly categorized.

What happens if I miss the Georgia CPA renewal deadline?

You have a 4-month late renewal period (until approximately April 30, 2028 for the 2027 deadline) during which you can renew late for $200 total. After 4 months, your license lapses and you must apply for reinstatement ($300 fee + reinstatement CPE requirements including 40 hours per year since last renewal, up to 160 hours, with 20% A&A).

Georgia CPA CPE Requirements — December 31 Biennial