Guidelines for Obtaining CPE Credit

Click here to view The Georgia State Board of Accountancy Continuing Professional Education rules.

The Georgia Board of Accountancy, an independent regulatory board whose administrative functions are housed in the Secretary of State's office, is charged with administering the legal requirements pertaining to CPE. As such, it establishes the rules for which programs and what administrative procedures should be followed. The State Board does not approve courses. Rather, the responsibility rests with the sponsor to read the Rules and comply with the written requirements. The Georgia Society of CPAs is the professional organization of CPAs in Georgia, and does not set rules for which courses qualify for credit. This explanation has been prepared by the Georgia Society's CPE Division to assist you in understanding the State Board Rules. However, it is the responsibility of each sponsor to read and follow the Rules. 

How to calculate credit hours 

In June of 2004, the Georgia Board of Accountancy amended their rules to allow half hours of credit. All credit will be rounded to the nearest half-hour of credit. All programs will be measured in terms of twenty-five minute segments or one-half contact hours. The shortest recognized program will consist of one contact hour. A contact hour is 50 minutes of continuous participation in a group program. For example, a group program lasting 75 minutes would count for one and one-half hours; however, one lasting between 50 and 75 minutes would count for only 1 hour. For continuous conferences and conventions, when individual segments are less than 50 minutes, the sum of the segments should be considered one total program. For example, five 30 minute presentations would equal 150 minutes and should be counted as 3 contact hours. Sponsors will be required to monitor group programs in order to accurately assign the appropriate number of credit hours for participants who arrive late or leave before a program is completed. Credit will be allowed for a question-and-answer period, but will not be allowed for introductions, announcements or other activity that may be a part of the program.

Subject matter

The following general subject matters are acceptable so long as they contribute to the competence of the individual attending the program.  The program needs to be taught at a level consistent with the educational needs of a CPA already licensed to practice.

Accounting and auditing
Taxation
Management services
Computer sciences
Oral & written Communications
Mathematics & statistics
Economics
Business law
Functional fields of business (i.e. finance, production, marketing, personnel relations, business management and organization)
Specialized industries (i.e. real estate, agriculture, construction & financial institutions)
Administration of an accounting practice

Other subjects not listed above can qualify for CPE credit as long as the program improves the professional competence of the CPA in his or her field.

Compliance requirements of sponsors:

An outline or course material for the program is prepared in advance and a copy of this course material is given to each attendee. The program is conducted by a person whose formal training and experience qualify her or him as a competent instructor.  The way to substantiate the instructor's ability is to provide a biographical sketch which will indicate his or her experience and education. The program must be at least 50 minutes in length. A record of registration and attendance is kept on file for presentation to the Board, if necessary. At the conclusion of the program, participants must be given a "certificate of attendance."  This document is prepared by the course sponsor showing:  the program sponsor, location, title of the program, date, number of CPE hours, instructor/speaker, and attendee's name. 

If you have any questions regarding these requirements, please contact:

The Georgia State Board of Accountancy
237 Coliseum Drive
Macon, GA 31217-3858
478-207-1400