Georgia Code, Title 43, Chapter 3 - Accountants
- § 43-3-1 - Short Title
This chapter shall be known and may be cited as the "Public Accountancy Act of 2014."
- § 43-3-2 - Definitions
As used in this chapter, the term: (1) "Any other state" means the District of Columbia, the Commonwealth of Puerto Rico, the United States...
- § 43-3-3 - State Board of Accountancy; Powers and Duties; Division Within State Accounting Office; Executive Director Selection and Compensation; Venue
(a) The State Board of Accountancy on June 30, 2014, is continued in existence as the Georgia State Board of Accountancy, and members serving...
- § 43-3-4 - Membership of Board; Terms; Removal; Expense Reimbursement
(a) The board shall consist of seven members, to be appointed by the Governor with the approval of the Senate. Any such appointment made...
- § 43-3-5 - Chairperson and Secretary of Board; Meetings; Seal; Records of Proceedings; Appointment of Committees and Employees
(a) The board shall elect annually a chairperson from its members.(b) The executive director shall serve as secretary of the board.(c) The chairperson shall...
- § 43-3-6 - Duties of Executive Director
(a) The executive director shall: (1) Be a full-time employee of the State Accounting Office and shall serve as the secretary of the board....
- § 43-3-7 - Fees Authorized
The board by rule or regulation shall be authorized to charge an examination fee, license fee, license renewal fee, or similar fee and may...
- § 43-3-8 - Rules and Regulations; Notice; Hearings
(a) The board may promulgate and amend, from time to time, such rules or regulations, consistent with this chapter and Chapter 13 of Title...
- § 43-3-9 - Requirements for Certificate of Certified Public Accountant; Disclosure of Commissions From Sale of Insurance or Financial Products
(a) As used in this Code section, the term "good moral character" means fiscal integrity and a lack of any history of acts involving...
- § 43-3-10 - Examinations for Certified Public Accountants
(a) The board may provide, by rule or regulation, for the general scope of the examination described in paragraph (4) of subsection (b) of...
- § 43-3-11 - Certificate Holder As "Certified Public Accountant" or "Public Accountant"
Any individual who has received a certificate as a certified public accountant from the board and who holds a license may be styled and...
- § 43-3-12 - Reciprocity for Certified Public Accountants
The board, in its discretion, may waive the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 and may issue...
- § 43-3-13 - Individuals Holding Certified Public Accountant Certificates, Live Permits, or Licenses As of July 1, 2014
Individuals who hold certified public accountant certificates, live permits, or licenses issued prior to July 1, 2014, under the laws of this state as...
- § 43-3-14 - Application for Certification by Nonresidents
Application for certification by individuals who are not residents of this state shall constitute the appointment of the executive director as the agent for...
- § 43-3-15 - Foreign Registered Accountant
Notwithstanding any other provision of this chapter, on and after July 1, 2015, each foreign registered accountant who holds a license from the board...
- § 43-3-16 - Licensure Requirements for Firms Practicing Public Accountancy
(a) The board shall grant or renew the license of a firm practicing public accountancy to firms that meet the following requirements: (1) (A)...
- § 43-3-17 - Renewal of Firm License
(a) In each renewal year, each firm licensed in this state pursuant to Code Section 43-3-16 which has issued an attest or compilation report...
- § 43-3-18 - Issuance of License to Practice Accountancy; Substantial Equivalency Practice Privilege for Nonresidents
(a) A license to engage in the practice of public accountancy in this state shall be issued by the executive director, at the direction...
- § 43-3-19 - Continuing Professional Education Requirements
(a) When an individual for one year or more has been certificated as a certified public accountant and has maintained licensure under such status,...
- § 43-3-20 - Investigations; Admissibility of Records; Filing of Complaint; Immunity; Hearing
(a) The executive director shall be vested with the power and authority to make, or cause to be made through employees or agents of...
- § 43-3-21 - Revocation or Refusal to Grant or Renew License; Immunity
(a) The board may refuse to grant a license to an applicant, revoke any license issued by the board, discipline a licensee, or forbid...
- § 43-3-22 - Revocation, Suspension, or Refusal to Renew Firm License
(a) After notice and hearing, as provided in Code Section 43-3-23, the board, may revoke the license to practice of a firm if at...
- § 43-3-23 - Adjudicative Hearings Before Board
(a) The board may initiate proceedings under this chapter either on its own motion or on the complaint of any person.(b) Notice, rules of...
- § 43-3-23.1 - Redesignated
Redesignated as Code Section 43-3-23, by Ga. L. 1997, p. 1545, § 3, effective July 1, 1998.
- § 43-3-23.2 - And 43-3-23.3
Repealed by Ga. L. 1997, p. 1545, § 4, effective July 1, 1998.
- § 43-3-24 - Sanctions; Probation
(a) After notice and hearing as provided in Code Section 43-3-23, the board may impose any one or more of the following sanctions in...
- § 43-3-24.1 - Cease and Desist Order
(a) Notwithstanding any other provisions of the law to the contrary, after notice and hearing, the board may issue a cease and desist order...
- § 43-3-25 - Civil Penalty
(a) Upon a finding by the board that an individual or firm governed by this chapter has violated any rule, regulation, or order promulgated...
- § 43-3-25.1 - Confidentiality of Applicant Information
(a) The following shall be available to the board and the board's employees and agents, but shall be treated as confidential, not subject to...
- § 43-3-26 - Authority of Executive Director to Provide Information Regarding Past or Pending Investigation of Applicant
The executive director shall be authorized to provide to any licensing authority of this or any other state, upon inquiry by such authority, information...
- § 43-3-27 - Notification of Conviction; Time Limit; Suspension
(a) Any individual issued a license or certification under this chapter or providing services under substantial equivalency practice privileges and convicted under the laws...
- § 43-3-28 - Reinstatement of Certification; Modification of Suspension of License or Substantial Equivalent Practice Privileges
Upon written application after a hearing pursuant to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," the board may recertificate a certified...
- § 43-3-29 - Ownership of Accountants' Working Papers; Confidentiality of Communications to Accountants; Peer Review Not Subject to Discovery
(a) All statements, records, schedules, working papers, computer printouts, computer tapes, and memoranda made by a certified public accountant incident to, or in the...
- § 43-3-29.1 - Sanctions
Repealed by Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014.
- § 43-3-30 - Injunctions; Assistance of Attorney General; Evidentiary Matters
(a) Whenever, in the judgment of the board, any person has engaged or is about to engage in any acts or practices which constitute...
- § 43-3-31 - Use of Titles or Devices; False or Fraudulent Claims; Regulation of Solicitation of Employment
(a) No individual shall assume or use the title or designation "certified public accountant" or the abbreviation "CPA" or any other title, designation, words,...
- § 43-3-32 - Exceptions to Operation of Chapter
(a) Nothing contained in this chapter shall prohibit any individual who is not a certified public accountant from serving as an employee of or...
- § 43-3-33 - Service Member; License Expiration
(a) As used in this Code section, the term "service member" means an active duty member of the regular or reserve component of the...
- § 43-3-34 - Criminal Penalty
Any person who violates this chapter shall be guilty of a misdemeanor.
- Section 43-3-35. - Redesignated
- Section 43-3-36. - Redesignated
- § 43-3-36.1 - Exempted Licensees
Repealed by Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014.
- § 43-3-37 - Use of Acquired Materials in Civil Action
Repealed by Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014.
Last modified: October 14, 2016