For each three-year reporting period Fellow members of the Society, except those in retirement, shall demonstrate either a) compliance with a state licensing requirement or a State Board of Accountancy continuing education requirement, provided such a requirement is for an average of forty hours per year, at a minimum, and provided the member completes at least twenty hours each year or b) that they have completed 120 hours of acceptable continuing education with a minimum of 20 hours each year.

For more information, visit the State Board of Accountancy's web site.

United States General Accounting office

Amendments to GAO Yellow Book Requirements

Reporting Periods

Georgia State Board of Accountancy		GAO Yellow Book
Jan. 1, 2010 - Dec. 31, 2011 80 hours/2 years (16 of the 80 hours must be in A&A subjects) 20 hours/year minimum		Jan. 1, 2011 – Dec. 31, 2012 80 hours/2 years (24 of the 80 hours must be in Government Environment & Government Auditing) 20 hours/year minimum
AICPA
Reporting period begins calendar year after joining 120 hours/3 years Retired, unemployed and members who have temporarily left the workplace are exempt from CPE. Members who place their licenses/certificate on inactive status with their state board of accountancy AND do not hold themselves out as CPAs are exempt from the CPE requirement as long as their state board does not require CPE while on inactive status.