Ga. Comp. R. & Regs. R. 20-11-.03 - Programs Which Qualify

(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.
(2) Subject Matter: The following general subject matters are acceptable so long as they meet the standards specified in subsection (1):
(a) Accounting and auditing;
(b) Taxation;
(c) Management services;
(d) Computer sciences;
(e) Oral and written communications;
(f) Mathematics and statistics;
(g) Economics;
(h) Business law;
(i) Functional fields of business (e.g., finance, production, marketing, personnel relations, business management, and organization);
(j) Specialized industries (e.g., real estate, agriculture, construction and financial institutions); and
(k) 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.
(4) Continuing education programs requiring class or meeting attendance;
(a) General requirements:
1. An outline of the program is prepared in advance by the program director and retained by the student;
2. The program is conducted by an individual whose formal training and experience qualify him or her as a competent instructor;
3. 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.
(b) The following programs will qualify provided the above are met:
1. Professional development programs of recognized national and state accounting organizations;
2. Technical sessions at meetings of recognized national and state accounting organizations and their chapters;
3. University or college courses, credit courses, each semester hour credit shall equal 15 hours toward the requirement. A quarter hour credit shall equal 10 hours;
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;
6. Programs in other recognized organizations (accounting, industrial, professional, etc.);
7. Dinner, luncheon and breakfast meetings of recognized accounting organizations may qualify if they meet the requirements of subparagraphs 1. and 2. of this Section.
(5) 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
O.C.G.A. Secs. 43-3-8, 43-3-19.
Original Rule entitled "Standards for Audits" adopted. F. Nov. 27, 1968; eff. Dec. 16, 1968. Repealed: New Rule entitled "Programs Which Qualify" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978. Repealed: New Rule of same title adopted. F. June 11, 1985; eff. July 1, 1985. Amended: F. Dec. 11, 1989; eff. Dec. 31, 1989. Amended: F. Oct. 31, 1991; eff. Nov. 20, 1991. Amended: F. July 19, 2004; eff. August 8, 2004. Repealed: New Rule of same title adopted. F. Oct. 6, 2005; eff. Oct. 26, 2005. Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.

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