The Georgia CPA Certificate is issued and regulated by the Georgia State Board of Accountancy and constitutes a statutory qualification for the practice of accounting in Georgia. In April 2025, Governor Brian Kemp signed the landmark HB 148 bill—the Public Accounting Act of 2025. Effective January 1, 2026, this legislation—advocated by the Georgia Society of Certified Public Accountants (GSCPA)—introduces two new flexible pathways to licensure while retaining the traditional 150-credit path. Designed to lower the barriers to entry, broaden talent pipelines, and simplify the process for out-of-state CPAs to practice in Georgia, the bill has been highly praised by the GSCPA CEO, who called it “a critical measure to address the accounting industry’s growing demand for talent.” The Salary Prospects for American CPA Certificate Holders
Three Pathways to Practice: Flexible Combinations of Education and Experience
Under HB148, the Georgia CPA license now offers three parallel pathways for applicants to choose from, allowing them to make flexible decisions based on their educational background and schedule:
Pathway 1 (Traditional 150-Credit Pathway): Holders of a bachelor’s degree in accounting with 150 semester credits must complete at least 30 semester credits of advanced accounting courses and 24 semester credits of business courses, along with at least one year of relevant work experience (approximately 2,000 hours).
Path 2 (Master’s Accelerated Path): Holders of a master’s degree in accounting or taxation need only one year of relevant work experience to take the exam and obtain certification. This path is well-suited for those who have already completed graduate-level studies, allowing them to use their academic credentials to reduce the required work experience.
Path 3 (Bachelor’s Degree Path) : Holders of a bachelor’s degree in accounting with 120 semester credits and two years of relevant work experience. This path is suitable for those who have completed their undergraduate studies but do not meet the 150-credit requirement, using additional work experience to make up for the credit deficiency.
Ethical Conduct and Citizenship Requirements: Applicants must demonstrate good moral character. Georgia requires that applicants for licensure be U.S. citizens, lawful permanent residents, or qualified foreign nationals as defined by federal immigration law.
CPA Exam: New 3+1 Structure and 30-Month Window
The Georgia Board of Accountancy stipulates that the educational qualification for taking the CPA exam is completion of 120 semester credits (including 24 semester credits in accounting courses); meeting this requirement allows candidates to sit for the National CPA Exam. Starting in 2024, the CPA exam will adopt a new “3+1” structure. Candidates must pass three core subjects—Auditing and Assurance (AUD), Financial Accounting and Reporting (FAR), and Regulations (REG)—as well as one elective subject—Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). The minimum passing score for each subject is 75. 30-Month Rolling Window: Starting from the date the first subject is passed, candidates must complete all four exams within this period.
Fees and Continuing Professional Education (CPE)
The cost of taking the Georgia CPA exam is approximately $1,200 to $1,300, which includes a $96 application fee for the Educational Assessment and an exam fee of $262.64 per subject, for a total cost of approximately $1,242.60 for all four subjects. All Georgia-licensed CPAs are required to renew their license every two years. During the reporting period, they must complete 80 hours of CPE, with a minimum of 20 hours per year. At least 50% of these hours must be in technical subjects, and the requirement must include 4 hours of ethics education (including 1 hour on Georgia-specific regulations).
Value of Certification: Inter-state Practice Convenience and Salary Prospects
Bill HB148 also significantly enhances Practice Privilege Mobility, making it easier for out-of-state CPAs to practice in Georgia, thereby ensuring that Georgia businesses can easily access top-tier accounting services. In terms of compensation, according to the U.S. Bureau of Labor Statistics, the starting salary for CPAs in Georgia is approximately $50,000. As years of experience increase, earnings gradually reach six-figure levels, offering substantial career returns.
Under the HB148 policy in 2026, the Georgia CPA license offers three flexible pathways, enabling licensees to practice across state lines with ease and achieve six-figure annual salaries. This has become a key option for accounting professionals seeking high-paying careers in this major economic state in the southeastern United States.
