Compilation of Rules and Regulations of the State of Georgia
Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY
Chapter 20-11 - CONTINUING PROFESSIONAL EDUCATION
Rule 20-11-.05 - Calculation of Hours of Credit

1. All programs will be measured in terms of twenty-five minute segments or one-half, contact hours. The shortest recognized program will consist of one contact hour. A contact hour is 50 minutes of continuous participation in a group program. For example, a group program lasting 75 minutes would count for one and one-half hours; however, one lasting between 50 and 75 minutes would count for only 1 hour. For continuous conferences and conventions, when individual segments are less than 50 minutes, the sum of the segments should be considered one total program. For example, five 30 minute presentations would equal 150 minutes and should be counted as 3 contact hours. Sponsors will be required to monitor group programs in order to accurately assign the appropriate number of credit hours for participants who arrive late or leave before a program is completed. Credit will be allowed for a question-and-answer period, but will not be allowed for introductions, announcements or other activity which may be a part of the program;

2. Only hours in class, or the equivalent, will be counted. No credit will be allowed for time devoted to preparation;

3. Each hour of service as a lecturer or discussion leader of an acceptable formal program allows additional credit based on actual preparation time of up to two hours of continuing professional education. However, no additional credit will be allowed for repetition of the same program;

4. Each semester hour of credit from a college or university shall be deemed to be fifteen hours, and each quarter hour of credit shall be deemed to be ten hours;

5. Each classroom hour of noncredit courses from a college or university shall be counted as one hour of continuing professional education;

6. Credit as an instructor, discussion leader or speaker will be allowed for any meeting or engagement provided that the session is one which would meet the continuing education requirements of those attending. The credit allowed for presentation by an instructor, discussion leader or a speaker will be on the basis of one hour of continuing education credit for each hour of teaching. No additional credit will be allowed for repetition of the same program.

1. In determining the amount of credit to be allowed for specific correspondence and individual study programs, the Board will determine the equivalency of the program to a comparable seminar or comparable course for credit in an accredited educational institution;

2. Individuals claiming credit for such courses will be required to obtain evidence of satisfactory completion of the course from the program sponsor;

3. Credit will be allowed in the renewal period in which the course is completed.

1. Each hour devoted to preparation of articles and books shall be deemed to be one hour of continuing professional education, but limited to twenty-five percent of total hours required in any two year period unless additional credit is specifically approved by the Board.