Georgia CPA License Reinstatement: What a Lapsed License Costs

$300 reinstatement fee (Ga. Comp. R. & Regs. r. 20-10-.04(1)(a)), payable in addition to completing the CPE catch-up requirement. For that catch-up, the rule also requires at least 20% of the hours in accounting/auditing, at least 80 of the hours within the 2 years preceding the application, and bars carryover hours from counting toward reinstatement.

• 40 CPE hours per year lapsed 40 hours of CPE for each year since the license last renewed or since it was first issued, whichever is less, capped at 160 hours (double the normal 80-hour/2-year renewal). At least 20% of the total must be in accounting/auditing subjects, and at least 80 hours must fall within the 2 years immediately preceding the application; no carryover allowed. Hours earned during the applicable renewal period may also count toward the next biennial renewal, and the Board may accept other evidence of continued competency, such as passing a Board-approved exam, in place of the CPE.