Frequently asked questions about the Certified Public Accountant (CPA) certification.
When should I take the CPA?
|You should plan to take the exam as soon as you complete your undergraduate accounting degree at KSU. The exam is largely a “book” exam, so you want to take it while the material is still fresh in your mind.
Are the requirements to take the CPA Exam different from the requirements to be licensed
as a CPA in Georgia?
Yes, the requirements are different. To “sit” for the exam, you need only a baccalaureate degree from an accredited institution and 20 semester hours of accounting (beyond the ACCT 2101 & 2102). Thus, you qualify to “sit” for the exam as soon as you complete your accounting degree at KSU.
To be licensed in GA, you will need to pass the exam, complete a total of 30 semester
hours of accounting (beyond 2101 & 2102), complete 24 general business hours, complete
a total of 150 semester hours of college courses, and complete one year of continuous,
full-time experience (2000+ hours) immediately preceding the date of application for
What must I take to fulfill my 150 hour requirement?
Georgia does not specify the courses necessary to fulfill the 150 hour requirement.
You may take any courses from an accredited institution to meet the requirement (once
the accounting and general business requirements are met). Many KSU students have
unused courses listed in DegreeWorks that qualify as part of the 150 hours. Some students
will go on and take Master of Accounting (MAcc) courses.
Georgia does not require a MAcc though. Thus, you may take whatever additional courses you find interesting or rewarding. The only stipulations related to the 150 hours are:
- The hours cannot be attained through CLEP courses.
- The hours cannot come from courses that were repeated (i.e., same course name/content
Do AP credits count toward my 150 hour requirement?
Yes, AP credits can be accepted toward the 150 hour requirement, as long as the following criteria are met: (1) the AP credit was accepted by an accredited 4-year institution, and (2) you can provide an official transcript from that institution showing the AP credit as “earned credit” or “earned hours.”
Thus, as long as the credit is accepted and reflected on an official transcript, the
credit can by accepted toward the 150 hours.
What classes do you recommend for the CPA?
KSU students with a catalog year of 2015 or later will complete 27 accounting hours for their degree. This course work includes content from a large portion of the CPA. However, the exam content is very diverse, so you likely will need some type of review course to supplement your KSU courses.
In addition, only 18 hours of the 27 hours are required courses. In determining what
additional courses to take as electives, you may want to consider the areas of tax
(ACCT 4250), advanced financial (ACCT 4100), and governmental/not-for-profit (ACCT
4600). You may also want to consider using a business elective for business law (BLAW
Do my internship hours count toward my required 30 accounting hours?
In 2017, the licensing board notified KSU of a change to accounting credit being offered
for internships. Georgia will grant 3 accounting hours (of the 30 required accounting
hours) for an internship.
Thus, if you are on the KSU catalog year of 2015 or later, then you can fulfill the
required 30 accounting hours (for a CPA license in GA) by completing the accounting
undergraduate degree and doing an internship (27 accounting hours of accounting courses
+ 3 accounting hours of internship).
Do my internship hours count toward my 150 hours?
|Yes, currently all of the internship hours you earn in a semester can be applied to the 150 hours (however, this is being reviewed and is subject to change in the future). Thus, if you complete an internship this semester and are awarded 12 hours of credit, all 12 hours will be applied to the 150 hours requirement, and 3 of those 12 will be considered “accounting” hours that meet the necessary 30 hours of upper level accounting.
Should I take a review course?
Yes, you should plan to enroll in some sort of review course. The exam is incredibly comprehensive and the format is not likely something with which you are familiar. Completing a review course will help to ensure you get good coverage in your review. Many review courses offer guarantees where you can repeat the review if you do not pass a particular exam section. In addition, the Georgia Society of CPAs (GSCPA) offers discounts on CPA review courses.
You can join the GSCPA as a student for $25 (which should be offset by the review course savings). Many review courses offer two-week trials. You may want to “test-drive” a few courses and see which one is a good fit for your learning style.
KSU offers a discount for Becker CPA and CMA preparation courses. You can access the discount by completing the form.
Can I get my one year of required work experience now while I'm still in school? I
will take the CPA later.
No. Georgia requires one year of continuous, full-time experience (2000+ hours) immediately
preceding the date of application for the license or within a reasonable time prior
to the date of application. Thus, you cannot work for a year, take additional classes
to qualify to sit for the exam, take the exam, and apply for the license.
In most cases, a CPA licensed in GA must sign off on your qualifying experience. Be sure to check the license application for your type of qualifying experience (e.g., public, corporate, governmental, etc.) to ensure you will meet the requirements for that qualifying experience.
Can I take my CPA Exam in Georgia and still be licensed in another state?
|Yes, the CPA Exam is a national exam (and your scores do not expire). However, CPA licenses are issued by each state. Some states have additional requirements beyond those in GA. You will need to check with the state board in another state to determine what additional steps you may need to take to be licensed there.
I already have my degree from another college, and I am thinking about taking accounting
courses at KSU to be able to sit for the CPA Exam. How do I do that?
In order to take upper level accounting courses at KSU, you must apply as a degree-seeking student and be accepted into the Coles College of Business (after being accepted at KSU). The Coles College has a separate admission requirement (3.0 GPA based on a series of 7 “gate” courses and BUSA 2150).
Even though you may not wish to earn a degree at KSU, in order to be able to enroll
in upper level courses in Coles, you must be accepted to Coles. To be admitted to
Coles, you will need to apply as a degree-seeking student.
I already have my degree from KSU, and I would like to take accounting courses to
be able to sit for the CPA Exam. How do I do that?
If you have recently graduated from KSU with a business degree, you may be able to
simply register the following semester for whatever accounting courses you choose. If you do register, you will need to change your major to another business major.
You can also re-apply to KSU as a non-degree-seeking student. You will be able to
register for business courses since you have already met the admission requirements
and completed a BBA from Coles College.
If you are no longer receiving a registration “time ticket” in OwlExpress, you may need to re-apply to KSU. As long as you have not been away from KSU long, you likely will be re-admitted to Coles College of Business without any additional course work requirements. If it has been a number of years, you may need to complete some additional courses.
I have some questions specific to my situation, is there a place I can get the right
Yes, you want to go to the NASBA (National Association of State Boards of Accountancy)
website, email NASBA or call them directly (firstname.lastname@example.org or 866-350-0017).
The NASBA personnel help administer Georgia’s program, so they can provide you with the most accurate information. The NASBA website has the actual application for licensure in Georgia.