Georgia

1. Official transcript(s). Submission by you or school to CPAES.
2. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
3. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Examination Fees

Registration Fees

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

• be of good moral character; and
• have earned a baccalaureate degree or higher with 20 semester hours or 30 quarter hours in accounting subjects above the introductory level at a four-year accredited college or university that offers a baccalaureate degree as defined by the Board.

Educational requirements must be met at the time of application. All educational transcripts and/or foreign evaluations are required to be submitted to CPAES. You may submit official school transcripts and/or foreign evaluations separately or included with your first-time application. The complete law and rules of the Board may be obtained free online on the Georgia Board of Accountancy website.

Transcripts

If you who have completed the educational requirement at the time of application, you must:

• submit to CPAES relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• The official transcript(s) may be submitted by applicant.
• Photocopies of transcripts are not acceptable.
• Transcripts “Issued to Student” are acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you have completed educational requirements at institutions outside the U.S., you must:

• Have your credentials evaluated by:
  • Foreign Academic Credential Services, Inc.
  • Josef Silny & Associates, Inc., International Education Consultants.
  • World Education Services, Inc.
• Obtain the form to request this service from the evaluation service agency.
• Submit your foreign transcript(s) from each institution at which original credit toward the educational requirement has been earned to the evaluation service agency.
• The evaluation of the foreign transcript(s) must be a course-by-course comparison to Georgia requirements.
• Completed original evaluations must be submitted to CPA Examination Services. The original evaluation may be submitted by you. Photocopies are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

Effective August 8, 2012

Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

• CPA Review courses offered by regionally accredited institutions are only accepted provided credit is awarded for the course.
• Commercial CPA review courses are not acceptable.
• Correspondence and online courses are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.
• Internships in accounting are acceptable, but no more than two courses can be accepted.
• Upper-level accounting course credits received at the community college or junior college level are acceptable provided that the credits have been transferred to a four-year accredited university or college as credit earned toward a bachelor’s degree or higher, and appear on the official transcript from the four-year accredited institution.
• CLEP courses are not acceptable.

Residency

There is not a residency requirement for the state of Georgia.