Chapter 20-3 EXAMINATIONS, APPLICATIONS FOR CERTIFICATES, AND TEMPORARY PERMITS - 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
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(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) |
A Candidate may take the required Test
Sections individually and in any order. Credit for any Test Section(s) passed
shall be valid for a period of eighteen (18) months and be calculated from the
actual date the Candidate took that Test Section, without having to attain a
minimum score on any failed Test Section(s) and without regard to whether the
Candidate has taken other Test Sections.
(a) |
Candidates must pass all Test Sections of the examination within a rolling
eighteen (18) month period, which begins on the date that the first Test
Section(s) passed is taken. |
(b) |
1. |
Subject to subsection (1)(b) 2.,
Candidates cannot retake a failed Test Section(s) in the same testing window. A
testing window is equal to a calendar quarter (January-March, April-June,
July-September, October- December). Candidates will be able to test no less
than two (2) months out of each testing window. |
2. |
If the Board determines that the
examination system changes necessary to eliminate the test window limitations
have been implemented, subsection (1) will no longer be effective, and a
Candidate can retake a Test Section once their grade for any previous attempt
of that same Test Section has been released. |
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(2) |
The Board may extend the term of
conditional credit validity in cases of substantial hardship as determined by
the Board. |
(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. |
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(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. |
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(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. |
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(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. |
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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. |
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(c) |
Supervision shall mean "the act of directing and inspecting the performance
of." |
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(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.
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(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. |
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(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. |