Chapter 20-3 EXAMINATIONS, APPLICATIONS FOR CERTIFICATES, AND TEMPORARYPERMITS - CERTIFIED PUBLIC ACCOUNTANTS
Except as otherwise provided in this Chapter, the Uniform CPA
Examination shall be the examination provided for in O.C.G.A. Section
43-3-10.
| (1) |
In order to
be eligible for examination, an applicant must have received a baccalaureate
degree conferred or completed the requirements for the baccalaureate degree, by
a college or university accredited by a national or regional accrediting
organization recognized by the Board with a concentration in accounting or,
with a non-accounting concentration, supplemented by what the Board determines
to be the substantial equivalent to an accounting concentration. Applicants
must have completed 30 quarter hours or 20 semester hours in accounting
subjects above the elementary level at a four-year accredited college or
university which offers a baccalaureate degree. |
| (2) |
For the purpose of equating semester and
quarter hours, the following formulas are used:
1.5 x semester hours = quarter hours
2/3 x quarter hours = semester hours
|
| (1) |
All
applications for examination and re-examination, together with the required fee
shall be submitted to the designated agent of the Board by the application
deadline on the application materials. It is the responsibility of the
applicant to make timely delivery of the appropriate form and designated
fee. |
| (2) |
The Board through its
designated agent will provide reasonable accommodation to a qualified applicant
with a disability in accordance with the Americans With Disabilities Act. The
request for an accommodation by an individual with a disability must be in
writing and received by the designated agent of the Board by the application
deadline along with appropriate documentation, as indicated in the Request for
Disability Accommodation Guidelines. |
| (1) |
Under the paper-and-pencil examination,
an applicant for licensure is subject to the following:
| (a) |
At any sitting, the applicant must sit
for all sections for which he or she has not yet received a passing grade.
Failure to sit for all sections for which a passing grade has not been received
will result in no credit being given for any section at that sitting. |
| (b) |
A grade of at least 75 is hereby
prescribed as a passing grade for each section. |
| (c) |
An applicant shall be required to pass
all sections of the Examination in order to qualify for a certificate. If at a
given sitting of the Examination, an applicant passes two or more, but not all
sections, the applicant shall be given credit for those sections passed, and
need not sit for reexamination in those sections, provided:
| 1. |
The applicant wrote all sections of the
Examination at that sitting; |
| 2. |
The
applicant attained a minimum grade of 50 on each section not passed at that
sitting; |
| 3. |
The applicant passes
the remaining sections of the Examination within five consecutive examinations
given after the one at which the first sections were passed; |
| 4. |
At each subsequent sitting at which the
applicant seeks to pass any additional sections, the applicant writes all
sections not yet passed; and |
| 5. |
In
order to receive credit for passing additional sections in any such subsequent
sitting, the applicant attains a minimum grade of 50 on sections written but
not passed on such sitting. |
|
| (d) |
An approved applicant of this state may
sit for the examination under the supervision of another state board provided
the applicant complies with all applicable Rules of this Board. |
| (e) |
Each applicant will receive in writing
the grade earned on each section of the examination. |
| (f) |
An applicant shall be deemed to have
passed the CPA examination when he or she has been granted credit for all
sections. |
|
| (2) |
An
applicant may take the required test sections individually and in any order.
Except as provided in paragraph (3) of this rule, credit for any test
section(s) passed shall be valid for eighteen months from the actual date the
applicant took that test section, without having to attain a minimum score on
any failed test section(s) and without regard to whether the applicant has
taken other test sections. The applicant shall also be subject to the
following:
| (a) |
Applicants must pass all four
test sections of the Uniform CPA Examination within a rolling eighteen-month
period that begins on the date that the first test section is passed. A grade
of at least 75 is hereby prescribed as a passing grade for each
section. |
| (b) |
Applicants cannot
retake a failed test section(s) in the same examination window. An examination
window refers to a three-month period in which applicants have an opportunity
to take the examination (comprised of two months in which the examination is
available to be taken and one month in which the examination will not be
offered while routine maintenance is performed and the item bank is refreshed).
Thus, applicants will be able to test two out of three months within an
examination window. |
| (c) |
In the
event all four test sections of the examination are not passed within the
rolling eighteen-month period, credit for any test section(s) passed outside
the eighteen-month period will expire and that test section(s) must be
retaken. |
|
| (3) |
Effective
with the implementation of the computer-based examination, applicants having
unexpired conditional credits on the paper-and-pencil examination will retain
conditional credits for the corresponding test sections of the computer-based
examination as follows:
|
Paper-and-Pencil
Examination
|
Computer-Based
Examination
|
|
Auditing
|
Auditing and Attestation
|
|
Financial Accounting and
Reporting
|
Financial Accounting and
Reporting
|
|
Accounting and Reporting
|
Regulation
|
|
Business Law and
Professional Responsibilities
|
Business Environment and
Concepts
|
Such applicants will be allowed until October 31, 2005, or
eighteen months from the first administration of the computer-based
examination, whichever is longer, to complete any of the remaining test
sections of the examination before the credits earned under the
paper-and-pencil examination expire and the applicant loses credit.
|
| (4) |
A first-time applicant who
passes any section of the computer-based examination during the six months
immediately following the first administration of the computer-based
examination in Georgia shall retain credit for that section for a 24-month
period beginning with the date the section of the exam was passed. At the end
of the 24-month period, credit for that section expires. The section may be
re-taken pursuant to paragraph of this rule. |
| (5) |
The Board may extend the term of
conditional credit validity in cases of substantial hardship as determined by
the Board. |
| (6) |
An applicant shall
be deemed to have passed the examination once the applicant holds, at the same
time, valid credit for passing each of the four test sections of the
examination. For purposes of this section, credit for passing a test section of
the examination is valid from the actual date of the testing event for that
test section, regardless of the date the applicant actually received notice of
the passing grade. |
| (1) |
Cheating by an
applicant in applying for, taking or subsequent to the examination will be
deemed to invalidate any grade otherwise earned by an applicant on any test
section of the examination and may warrant summary expulsion from the test site
and disqualification from taking the examination for a specified period of
time. |
| (2) |
For purposes of this
rule, the following actions or attempted activities, among others, may be
considered cheating:
| (a) |
Falsifying or
misrepresenting educational credentials or other information required for
admission to the examination; |
| (b) |
Communication between applicants while the examination is in progress both
inside or outside the test site or copying another applicant's
answers; |
| (c) |
Communication with
others inside or outside the test site while the examination is in
progress; |
| (d) |
Substitution of
another individual to sit in the test site in place of the actual
applicant; |
| (e) |
Violating the
nondisclosure prohibitions of the examination or aiding or abetting another in
doing so; or |
| (f) |
Retaking or
attempting to retake a test section by an individual holding a valid license or
by an applicant who has unexpired credit for having already passed the same
test section, unless the individual or applicant has been expressly directed to
retake the test section pursuant to a Board order or expressly authorized by
the Board to retake the test section to participate in a "secret shopper"
program. |
|
| (3) |
In any case
where it appears that cheating has occurred or is occurring, the applicant may
be summarily expelled from the examination or moved to a position in the test
site away from other examinees where the applicant may be watched more closely.
Evidence of cheating is grounds for denial of a license. |
| (a) |
The Board will
accept credit on the Uniform Certified Public Accountant examination earned as
an applicant of another state provided the applicant meets the legal
requirements of this state for admission to the examination and that the
credits which were earned in such state would have been earned had the Rules of
Section 20-3-.04 above been in
effect. |
| (b) |
A foreign applicant
shall be deemed to have satisfied the examination requirement of O.C.G.A.
Sections 43-3-9 and
43-3-10 by providing proof of
having passed the International Certified Public Accountant Qualification
Examination. |
Fees for the administration of the examination will be
established by Board policy in order that all costs for examination
administration are recovered. All fees related to the examination shall be
published on the application for examination.
| (1) |
Upon passing
the examination prescribed in Sections
20-3-.01 or 20-3.06(b), an
applicant believing himself or herself to be otherwise qualified may apply for
a license as a CPA. The application form is obtainable from the Office of the
Board. Said applicant shall demonstrate to the satisfaction of the Board that
said applicant has:
| (a) |
Presented to the Board
an affidavit that he or she is a United States citizen, a legal permanent
resident of the United States, or that he/she is a qualified alien or
non-immigrant under the Federal Immigration and Nationality Act. If the
applicant is not a U.S. citizen, he/she must submit documentation that will
determine his/her qualified alien status. The Board participates in the
DHS-USCIS SAVE (Systematic Alien Verification for Entitlements or "SAVE")
program for the purpose of verifying citizenship and immigration status
information of non-citizens. If the applicant is a qualified alien or
non-immigrant under the Federal Immigration and Nationality Act, he/she must
provide the alien number issued by the Department of Homeland Security or other
federal immigration agency; |
| (b) |
Attained the age of 18; |
| (c) |
Good
moral character (for the purposes of this rule,"good moral character" means
fiscal integrity and a lack of any history of acts involving dishonesty or
moral turpitude); |
| (d) |
Presented to
the Board evidence that the applicant has received a baccalaureate degree or
completed the requirements therefore, conferred by a college or university
accredited by a national or regional accrediting organization recognized by the
Board, with a concentration in accounting or what the Board determines to be
the substantial equivalent of an accounting concentration, or with a
non-accounting concentration supplemented by what the Board determines to be
the substantial equivalent of an accounting concentration, including related
courses in other areas of business administration; and after January 1,1998,
any individual who has not previously sat for the uniform written examination
for the certificate of CPA must have completed a total of 150 semester hours or
225 quarter hours of college education, including a baccalaureate degree
awarded by a college or university accredited by either a national or regional
accrediting organization recognized by the Board. The total educational program
shall include an undergraduate accounting concentration and related courses in
other areas of business administration or the substantial equivalent of the
foregoing. An applicant who has completed 45 quarter hours or 30 semester hours
in accounting subjects above the elementary level and 36 quarter hours or 24
semester hours in general business subjects at a four year accredited college
or university which offers a baccalaureate degree will be deemed to have
satisfied the accounting concentration and related business course
requirements; |
| (e) |
This subsection
shall be effective for applications received after June 30, 2009. One year of
continuous experience immediately preceding the date of application for the
license or within a reasonable time prior to the date of such application as
provided herein by rule. Acceptable experience shall include employment in
public accountancy, government, business, industry or academia; |
| (f) |
Submitted the application fee in the
amount established by Board policy. |
|
| (2) |
The qualifying experience of an applicant
for certification must be meaningful with respect to qualifying the applicant
for the practice of public accountancy. The experience may consist of any type
of services or advice using accounting, attest, compilation, management
advisory, financial advisory, tax or consulting skills. The Board shall look at
such factors as the complexity and diversity of the work. The experience will
be evaluated by the Board according to the following criteria.
| (a) |
Qualifying experience in public
accountancy shall mean employment as a staff Accountant by a practicing CPA
holding a current license to practice or a firm of such duly licensed
accountants certified, registered or licensed to practice public accountancy in
this state or by the duly constituted laws of any other sovereign state or
country. The qualifying experience in subsection (2) (a) must be at least one
year in duration and must include a minimum of 2,000 hours. Such experience
shall be supervised by an individual who holds a license as a CPA.
| 1. |
Public accountancy work for purposes of
this section shall mean the performance of any combination of services
involving the use of accounting, auditing or attestation skills, one or more
types of consulting services, the preparation of tax returns or the furnishing
of advice on tax matters. |
| 2. |
The
work must involve the application of appropriate technical and behavioral
Standards such as standards contained in the Code of Professional Conduct,
Generally Accepted Auditing Standards, Statements on Standards for Attestation
Engagements , Statements on Standards for Accounting and Review Services, the
Statement on Standards for Tax Services, the Statements on Standards for
Management Consulting Services, International Financial Reporting Standards, or
other such standards as designated by policy statements of the Board. |
|
| (b) |
Qualifying experience in lieu
of such years of experience in public accountancy shall mean employment in the
accounting field in industry, business, government or college teaching, any
combination of the above and experience in public accountancy. Self-employment
experience shall not be considered qualifying experience.
| 1. |
For qualifying experience in industry or
business the applicant must (a) have been employed by an individual or entity
in the performance of duties primarily involving the use of financial
accounting and auditing skills, which follow Generally Accepted Accounting
Principles; and (b) have been supervised by an individual who holds a current
license or registration to practice public accountancy as a CPA or registered
public accountant licensed by this state or by the duly constituted laws of any
other state or by the equivalent licensed by another country. Acceptable
supervision shall include that by individuals employed by the entity or a
related entity for which the applicant seeks qualifying experience and other
supervision as may be approved by the Board. In addition, the applicant may
have performed duties involving the installation of internal control systems;
the use of management advisory, financial advisory, or consulting skills; or
compliance with accounting aspects of tax or regulatory laws. The qualifying
experience in this subsection must be at least one year in duration and must
include a minimum of 2,000 hours. |
| 2. |
For qualifying experience in government,
the applicant must have been employed by a federal, state or local government
agency which is appropriated public funds and whose employees are considered
public employees and which is recognized by the Board as having the
responsibility and organizational structure for performing auditing and
accounting functions. The qualifying experience in this subsection must be at
least one year in duration and must include a minimum of 2,000 hours work time.
Qualifying experience for an applicant employed by the Internal Revenue Service
as an internal revenue agent shall count only experience obtained at or above
the GS 11 level. |
| 3. |
Qualified
teaching experience shall consist of teaching in the accounting discipline for
academic credit at an accredited four year college or university. The teaching
must include at least two different courses of accounting above the
introductory or elementary level. One year of experience shall consist of no
less than 24 semester hours, or the equivalent in quarter hours, taught in a
period consisting of not less than twelve months and not more than thirty six
(36) months.
| (i) |
Courses outside the field of
accounting will not be counted toward full-time teaching. Such courses include,
but are not limited to: business law, finance, computer applications, personnel
management, economics and statistics. |
|
| 4. |
Clerical functions shall not count under
this section toward meeting the experience requirements. Clerical functions are
positions that do not have accounting significance, including doing merely
mathematical calculations, account analysis (looking into accounting books for
specific information already recorded), and merely recording information in the
general ledger (as opposed to compiling the information). |
| 5. |
Qualifying experience shall not count
experience attained while the applicant is enrolled as a full-time student at a
four year college or university where the purpose of such enrollment is to meet
the education requirements for certification under Section
43-3-6 of the Act. The Board may
consider exceptions to this rule on a case by case basis. |
| 6. |
Such other criteria as the Board may
consider to be substantially equivalent to the foregoing. |
|
| (c) |
Supervision shall mean "the act of
directing and inspecting the performance of." |
|
| (3) |
The qualifying experience must be
continuous experience obtained within a reasonable time prior to the date of
application for the license. The date of application shall be the date the
application is received in the Board office.
| (a) |
Continuous experience shall be
uninterrupted experience during the time period in Which the required
experience was earned, provided, however, that a break in continuity of
employment for a reasonable duration in any of the following circumstances may
be treated as an acceptable break:
| 1. |
Involuntary termination by an employer; |
| 3. |
Full-time school attendance at a four year
college or university which offers a baccalaureate degree; |
| 7. |
A break for any other reason for not more
than one year.
Any periods of time deemed to be acceptable breaks shall not be
counted as part of the qualifying experience.
|
|
| (b) |
If an application is dated, and filed not
more than one year subsequent to completion of qualifying experience, that
experience shall be presumed by the Board to have been obtained within a
reasonable time prior to the date of such application. |
| (c) |
Any other circumstances shall be reviewed
by the Board on a case by case basis in its discretion. |
|
| (1) |
An individual already licensed in another
state who becomes a resident of this state, establishes a physical office in
this state, or whose office location is the physical office of a firm in this
state may qualify for a reciprocal license under Code Section
43-3-12 and must apply on a form
for the purpose provided by the Board and obtainable from its Office. The
application must be accompanied by a fee in the amount established by Board
policy; as well as an affidavit that the individual is a United States citizen,
a legal permanent resident of the United States, or that he/she is a qualified
alien or non-immigrant under the Federal Immigration and Nationality Act. If
the individual is not a U.S. citizen, he/she must submit documentation that
will determine his/her qualified alien status. The Board participates in the
DHS-USCIS SAVE (Systematic Alien Verification for Entitlements or "SAVE")
program for the purpose of verifying citizenship and immigration status
information of non-citizens. If the individual is a qualified alien or
non-immigrant under the Federal Immigration and Nationality Act, he/she must
provide the alien number issued by the Department of Homeland Security or other
federal immigration agency. Individuals practicing under this Rule
20-3-.09 may not practice in this
state under Code Section
43-3-18(b). |
| (2) |
An individual whose residence and office
location is and remains outside this state may elect to exercise substantial
equivalency practice privileges in this state under Code Section
43-3-18(b)without
the requirement to obtain a license, certificate, or registration with the
Board or pay a fee provided the individual holds a current and unencumbered
license as a CPA in a state which grants similar practice privileges to license
holders in this state. |
| (3) |
An
individual whose residence and office location is and remains outside this
state may apply for a reciprocal license under Code Section
43-3-12. |
