Georgia CPA CPE Requirements (2026): Credits, Ethics, Renewal & Courses
Georgia CPE regulations require licensed CPAs to complete continuing professional education (CPE) to maintain an active license. These Georgia CPA CPE requirements help professionals stay current on accounting standards, auditing guidance, taxation, ethics, technology, and other developments affecting the profession.
Georgia follows a biennial (two-year) reporting cycle ending on December 31 of odd-numbered years. One of the newest and most frequently missed requirements is Georgia's ethics mandate. Beginning in 2024, CPAs must complete 4 ethics hours, including 1 hour of Georgia-specific ethics covering Board laws, rules, and policies. Many CPAs are familiar with the old rules and don't realize the ethics requirement has changed.
Whether you're confirming GA CPE requirements, preparing for Georgia CPA license renewal, or looking for approved courses, here's everything you need to know.
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Quick Facts: Georgia CPA CPE Requirements (2026)
- Reporting cycle: Biennial (2 years)
- Total requirement: 80 CPE hours every 2 years
- Annual minimum: 20 CPE hours per year
- Ethics requirement: 4 hours every reporting period
- Georgia-specific ethics: 1 hour required
- Technical requirement: At least 40 technical hours
- Non-technical limit: Maximum 40 non-technical hours
- Renewal deadline: December 31 of odd-numbered years
- Carryover: Up to 15 non-technical hours
- Record retention: 5 years
Georgia's new ethics requirements and technical/non-technical hour rules are the most common sources of compliance issues.
Georgia CPE Credit Requirements
To maintain an active Georgia CPA license, you must complete:
- 80 CPE hours during each two-year reporting period
- At least 20 CPE hours during each calendar year
- 4 ethics hours during the reporting period
- At least 40 technical CPE hours
If licensed less than one year before renewal, no CPE is required for the first renewal. If licensed one year but less than two years before renewal, a prorated 40-hour requirement generally applies.
Build Your Georgia CPE Plan
Need to complete your Georgia CPA CPE hours? Explore courses designed to satisfy Georgia requirements while helping you stay current in accounting, auditing, taxation, ethics, and emerging industry topics.
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Required Subject Areas for Georgia CPAs
Georgia requires:
- 4 hours of ethics CPE
- 1 hour of Board-approved Georgia-specific ethics
- At least 40 hours in technical fields of study
Technical subjects may include:
- Accounting
- Auditing
- Taxation
- Finance
- Business law
- Economics
- Information technology
- Statistics
- Regulatory ethics
Non-technical subjects may include:
- Communications
- Management
- Human resources
- Personal development
- Business organization
No more than 40 of the required 80 hours may come from non-technical fields of study. Georgia also eliminated its former Accounting & Auditing minimum requirement in 2024, providing greater flexibility for licensees.
Georgia CPA Reporting Period & Renewal Deadlines
Georgia uses a statewide biennial reporting cycle. Key dates include:
- Reporting period: January 1 through December 31 over two years
- Annual minimum: 20 CPE hours per year
- License renewal deadline: December 31 of odd-numbered years
- CPE completion deadline: December 31 of the renewal year
For example:
- January 1, 2026: Reporting cycle begins
- Complete at least 20 hours during 2026
- Complete remaining hours during 2027
- December 31, 2027: Finish all CPE and renew license
Because Georgia requires annual minimums, waiting until the final year to complete most credits can create compliance problems.
Georgia Carryover Rules
Georgia allows limited carryover of excess CPE credits.
- Up to 15 excess non-technical hours may carry forward
- Technical hours cannot be carried forward
- Ethics hours cannot satisfy future ethics requirements
- Annual minimum requirements still apply
Many CPAs incorrectly assume all excess hours can be carried into the next cycle, but Georgia limits carryover to certain non-technical credits only.
What Most CPAs Get Wrong in Georgia
Georgia's rules have become more complex since the 2024 changes. Common issues include:
- Missing the Georgia-specific ethics requirement
- Forgetting the annual 20-hour minimum
- Falling short of the 40-hour technical requirement
- Assuming technical credits can be carried over
- Following outdated pre-2024 guidance
The new Georgia-specific ethics requirement is arguably the most misunderstood aspect of compliance today.
Example Timeline: Georgia CPA Compliance
- Year 1: Complete 40 hours, including at least 20 technical hours
- Year 2: Complete remaining 40 hours; complete 4 ethics hours, including 1 Georgia-specific hour; verify technical/non-technical allocations
- December 31: Finish all CPE and renew license
Following a balanced schedule helps avoid year-end compliance issues.
Accepted CPE Formats in Georgia
Georgia accepts a variety of qualifying CPE formats, including:
- Live in-person seminars
- Live webinars and webcasts
- Self-study courses
- University and college coursework
- Professional conferences
- Teaching and presentation activities
- Formal correspondence programs
Georgia permits all required CPE hours to be completed through qualifying self-study programs if they meet Board requirements.
Best Strategy to Meet Georgia Requirements
Many Georgia CPAs find success by:
- Completing approximately 40 hours annually
- Prioritizing technical coursework early
- Completing Georgia-specific ethics well before renewal
- Monitoring technical versus non-technical hours
- Retaining records throughout the cycle
A consistent approach helps avoid last-minute surprises during renewal.
Recommended CPE for Georgia CPAs
If you're planning your Georgia CPA renewal, consider:
- Georgia-Specific Ethics Course
- Accounting & Auditing updates
- Federal tax developments
- AI and technology for accountants
- Financial reporting and compliance courses
Quick start:
[Georgia Ethics CPE Course]
[Ethics for CPAs CPE Course]
[Ethics for Corporate Accountants CPE Course]
Why Choose CPE Inc. for Georgia CPE?
CPE Inc. helps Georgia CPAs stay compliant with:
- Courses aligned to Georgia requirements
- Georgia-specific ethics options
- Flexible live and self-study formats
- Expert-led instruction
- Convenient year-round learning opportunities
Whether you're planning ahead or completing credits before renewal, we make compliance easier.
FAQs – Georgia CPA CPE Requirements
How many CPE hours are required for Georgia CPAs?
Georgia CPAs must complete 80 CPE hours every two years, including at least 20 hours during each calendar year.
Is ethics required for Georgia CPAs?
Yes. Georgia requires 4 ethics hours during each reporting period, including 1 hour of Georgia-specific ethics.
Does Georgia require technical CPE hours?
Yes. At least 40 of the required 80 hours must be earned in technical fields of study.
Can I carry over excess CPE hours?
Yes, but only up to 15 non-technical hours may carry forward. Technical hours cannot be carried over.
When are Georgia CPE credits due?
All required CPE must be completed by December 31 of the renewal year. Licenses renew on December 31 of odd-numbered years.
Does Georgia still require Accounting & Auditing minimum hours?
No. Georgia eliminated its specific A&A minimum requirement effective January 1, 2024.
Can self-study courses count toward Georgia CPE?
Yes. Georgia permits qualifying self-study programs, and all required hours may be completed through self-study.
How long should I keep CPE records?
Georgia requires licensees to retain CPE documentation for five years.
Complete Your Georgia CPE with Confidence
Meeting Georgia CPA CPE requirements doesn't have to be complicated. Find the courses that fit your schedule, satisfy ethics requirements, and help you stay compliant through every renewal cycle.