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State Requirements


State & Territory Requirements

Last Updated 6/26/2020


Age Requirement 18
Citizenship Requirement Yes
Residency Requirement No
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in Accounting: 30 semester hours above the introductory level. Also required for licensure: 24 semester hours in business related subjects.
Exam sitting requirements: Bachelor's degree and a minimum of 20 semester hours above the introductory level. 24 semester hours in business related subjects is also required for licensure.
Experience Requirements: 1 year and 2,000 hours in public accounting; 1 and 2,000 hours in business, industry, government or college teaching (teaching at a 4 year college or university in at least two different areas of accounting above the introductory or elementary level); or a combination of work experience in public accounting, business, industry, government or college teaching. All work experience must have been supervised by a person who holds a live permit as a certified public accountant except for government or college teaching. In these two areas you must be supervised; however, the supervisor is not required to hold a CPA license.
Ethics Exam: No ethics exam
State Society
State Board

Georgia State Board of Accountancy


200 Piedmont Avenue, SE

Suite 1604 West Tower

Atlanta, GA


Information for first-time applicants - CPA Examination Services


For the citizenship requirement, documentation must be provided to demonstrate the applicant is either a citizen of the United States or is a lawfully present qualified alien. Quarter credit hours are also accepted and are equivalent to 2/3 of a semester hour (divide quarter credits by 1.5 or multiply semester credits by 1.5).

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