(1) The overriding consideration in
determining whether a specific program qualifies as acceptable continuing
education is that it be a formal program of learning which contributes directly
to the professional competence of an individual licensed to practice as a CPA
or a foreign accountant by this state, and which meets the minimum standards of
quality of development and presentation and of measurement and reporting of
credits set forth in the Statement on Standards for Continuing Professional
Education Programs published by the National Association of State Boards of
Accountancy, or such other educational standards as may be established from
time to time by the Board.
Subject Matter: The following general subject matters are acceptable so long as
they meet the standards specified in subsection (1):
(a) Accounting and auditing;
(c) Management services;
(d) Computer sciences;
(e) Oral and written
(f) Mathematics and
(i) Functional fields of
business (e.g., finance, production, marketing, personnel relations, business
management, and organization);
Specialized industries (e.g., real estate, agriculture, construction and
financial institutions); and
Administration of an accounting practice.
(3) Subjects of study other than those listed
above will be acceptable if the applicant can demonstrate to the Board that
they contribute directly to his or her professional competence. The
responsibility for substantiating that a particular program is acceptable and
meets the requirements rests solely upon the applicant.
Continuing education programs requiring
class or meeting attendance;
1. An outline of the program is
prepared in advance by the program director and retained by the
2. The program is
conducted by an individual whose formal training and experience qualify him or
her as a competent instructor;
Hours of continuing professional education shall be calculated in one-half
continuing professional education credit hour increments after the first credit
hour has been earned in a given learning activity;
4. A record of registration and attendance
through substantially the entire program is maintained, a copy of which is
retained by the student.
The following programs will qualify
provided the above are met:
development programs of recognized national and state accounting
sessions at meetings of recognized national and state accounting organizations
and their chapters;
or college courses, credit courses, each semester hour credit shall equal 15
hours toward the requirement. A quarter hour credit shall equal 10
4. Noncredit courses from a
college or university. Each classroom hour shall be deemed to be one hour of
continuing professional education;
5. Formal organized in-firm or multi-firm
education programs. Portions of meetings devoted to administration and firm
matters cannot be included;
Programs in other recognized organizations (accounting, industrial,
luncheon and breakfast meetings of recognized accounting organizations may
qualify if they meet the requirements of subparagraphs 1. and 2. of this
Formal correspondence or other individual study programs may qualify provided
that they are developed and conducted by qualified individuals, require
registration, and provide evidence of satisfactory completion. Programs should
be pre-tested to determine average completion time, and credit shall be
calculated on the basis of the average completion time.
(6) Credit may be awarded for published
articles and books provided they contribute to the professional competence of
the applicant. Credit for preparation of such publications may be given on a
self-declaration basis up to 25% of the total hours required. In exceptional
circumstances, an applicant may request additional credit by submitting the
article(s) or book(s) to the Board with an explanation of the circumstances
which he or she feels justify a greater credit.
Ga. Comp. R. & Regs. R. 20-11-.03
Original Rule entitled
"Standards for Audits" adopted. F. Nov. 27,
1968; eff. Dec. 16, 1968.
New Rule entitled "Programs Which Qualify" adopted. F.
Feb. 9, 1978; eff.
Mar. 1, 1978.
New Rule of same title adopted. F. June 11,
1985; eff. July 1, 1985.
F. Dec. 11, 1989; eff.
Dec. 31, 1989.
F. Oct. 31, 1991; eff.
Nov. 20, 1991.
F. July 19, 2004; eff.
August 8, 2004.
New Rule of same title adopted. F. Oct. 6,
2005; eff. Oct. 26, 2005.
F. Feb. 4, 2015; eff.
Feb. 24, 2015.