Georgia CPA CPE Requirements 2026: 80 Credits Every Two Years

Georgia CPAs must complete 80 credits of continuing professional education (CPE) every two years, with at least 20 credits in each year. At least half must be technical, and four must be ethics, including one credit on the laws, rules and policies of the Georgia State Board of Accountancy. The Board says these revised rules apply from January 1, 2024. This guide explains the rule, why some official pages still show an older 16-hour model, and how carryover and new-licensee rules work. For a comparison across states see our CPA CPE requirements guide.

Georgia CPE requirements at a glance

Which rule applies: 80 credits, not 16 hours

Georgia is a good example of why you should read the Board's own pages. The Board's CPE page refers to "the new CPE rules as of January 1, 2024" and says 80 hours every two years, with at least 20 in each year. Its rules page lists the approved Rule 20-11 on continuing professional education as of January 1, 2024. However, the general Georgia.gov agency page and the Secretary of State's published compilation of rule 20-11 still carry the older wording of 80 hours with 16 in accounting and auditing. We could not find a Secretary of State filing record for the 2024 revision, so we are relying on the Board's own approved rule and CPE page. If you are close to a renewal, confirm with the Board that the 80-credit model applies to you.

The renewal cycle

Under rule 20-10-.02, licenses expire on December 31 of each odd-numbered year. The Board's late-renewal page refers to licenses that expired on December 31, 2025, so the next expiry in the cycle is December 31, 2027. Your CPE covers the two-year period immediately preceding the renewal date. The Board's CPE page says a license can expire if CPE requirements are not completed by the end of the renewal period, so treat December 31 as your finish line and aim to complete the learning well before.

Technical hours and the annual floor

At least half of your 80 credits, which is 40, must be technical. At least 20 must be earned in each of the two years. A CPA who completes 80 credits in the final months of the second year has met the total but not the annual floor. A sensible plan is 40 credits a year with at least 20 of them technical.

Ethics credits

Four ethics credits are required, including one specific to the laws, rules and policies of the Georgia Board. The Board's approved rule sets the ethics requirement per reporting period. Because one credit must be Georgia-specific, a generic national ethics course will not cover everything, so check the content before you book. Our overview of ethics CPE for CPAs explains how ethics credit is usually defined.

How credit is counted

One credit equals 50 minutes. Self-study programs earn a minimum of one-half credit, and group, independent-study and blended programs earn a minimum of one credit. Nano-learning earns one-fifth of a credit per program. The Board's CPE page says there is no limit on the number of self-study hours you may take. Credit for instructing, technical review and authoring is capped at 50% of the required credits for each activity, and the rule's technical committee activities are capped at 25%.

Carryover

Up to 15 excess non-technical credits can be carried into the next period. Carryover credits cannot be used to meet the technical requirement. The rule also says there is no carryover from an annual period in which CPE was not required, which matters for new licensees.

New licensees

A CPA licensed for at least one year but under two years at renewal needs 40 credits earned after licensure, with at least half technical. A CPA licensed for under one year at the first expiration has no CPE requirement. The February 2023 Board newsletter describes the same rule.

Sponsors and records

The Board's rule text names NASBA National Registry sponsors, Board-approved associations and accredited universities as acceptable sources, and refers to the AICPA and NASBA Statement on Standards for CPE Programs. Our explainer on what NASBA does covers the registry. Keep certificates for five years.

Frequently asked questions

How many CPE credits do Georgia CPAs need?

80 credits every two years, with at least 20 each year, under the Board's rules as of January 1, 2024.

When do Georgia CPA licenses expire?

On December 31 of each odd-numbered year under rule 20-10-.02, so the next expiry is December 31, 2027.

How many ethics credits are required?

Four, including one specific to the laws, rules and policies of the Board.

Is there a limit on self-study?

The Board's CPE page says there is no limit on self-study hours.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Georgia State Board of Accountancy CPE requirements page and rule 20-11 document (gsba.georgia.gov), rule 20-10-.02 (rules.sos.ga.gov), checked October 2026.