Compilation of Rules and Regulations of the State of Georgia Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY
Compilation of Rules and Regulations of the State of Georgia
Department 20 – Rules of the State Board of Accountancy
The Georgia State Board of Accountancy (GSBA), under Department 20, regulates the licensure and practice of Certified Public Accountants (CPAs) and public accounting firms in Georgia. These rules ensure professional competence, integrity, and public protection in the accounting profession.
🔹 Major Chapters in Department 20 Rules:
20-1: Organization
Describes the structure, authority, and procedures of the Board.
Covers how meetings are held and how public participation is allowed.
20-2: Licensure
Requirements for obtaining a CPA license in Georgia.
Includes education (150-hour rule), experience, and ethics exam requirements.
20-3: Continuing Professional Education (CPE)
Rules for maintaining active licensure through ongoing education.
Minimum: 80 hours every 2 years, with specific subject area requirements.
20-4: Renewal and Reinstatement
Deadlines and procedures for renewing or reinstating a lapsed CPA license.
Includes penalties for late renewal.
20-5: Standards of Conduct and Practice
Rules on ethics, independence, confidentiality, advertising, and engagement quality.
Adopts standards from AICPA and GAO.
20-6: Firm Registration
Requirements for accounting firms to register with the Board.
Covers firm names, ownership, and peer review requirements.
20-7: Investigations and Discipline
Grounds for disciplinary actions like suspension, revocation, or fines.
Procedures for complaints and hearings.
20-8: Peer Review
Mandates peer review participation for firms engaged in attest services.
Rules align with AICPA peer review standards.
✅ Common Requirements for Georgia CPAs:
150 semester hours of education with a bachelor’s degree.
Passing the Uniform CPA Exam.
1 year (2,000 hours) of acceptable experience.
Ethics exam completion.
Ongoing CPE compliance every 2 years.
Would you like:
A PDF copy or link to the official Georgia rulebook?
A summary of a specific chapter (like licensure or CPE)?
Help understanding how to become a CPA in Georgia?
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