Georgia Administrative Code

"Practice of, or practicing public accountancy" means offering to perform or performing attest or compilation services or while holding oneself out in such a manner as to state or imply that one is a licensee, offering to perform or performing for an individual or entity one or m…

"Professional Engagement" shall be deemed and construed to mean the association between a client and a practitioner relative to the performance of professional services by the practitioner for the client.

"Professional services" shall be deemed and construed to mean any services performed or offered to be performed by a licensee for a client in the course of the practice of public accountancy.

"Public Communication" shall be deemed and construed to mean a communication made in identical form to multiple individuals or to the world at large, as by television, radio, motion picture, newspaper, pamphlet, mass mailing, letterhead, business card or directory.

"Purport, or purporting to result from" shall be deemed and construed to mean: having the appearance of being; claiming or intending; intending to show; signifying; implying.

"State" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, the Commonwealth of the Northern Marianas Islands, and Guam; except "this state" means the state of Georgia and "any other state" means a sta…

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 Boa…

(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 appro…

(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 min…

(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 taki…

(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 …

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 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 s…

(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 …

Professional service corporations organized under the Georgia Professional Corporation Act practicing public accountancy, in addition to matters covered by other Rules of the Board, shall comply with the following: (a) All shares of stock shall be owned by CPAs; (b) All of the di…

(1) A new firm having a physical office in this state about to engage in the practice of public accountancy in this state or a firm not having a physical office in this state but required to be licensed under 43-3-16(b)(1)(C) shall make application for original licensure upon for…

(1) A firm in which a simple majority of the financial interest and voting rights are owned by CPAs of some state in good standing may be licensed in accordance with this chapter if all of the following conditions are met: (a) Minimum Required Information: The firm must provide t…

A firm granted a license in Georgia must comply with the minimum standard of practice, including, but not limited to the following standards of practice: (a) Non-CPA owners' names may be listed on firm stationery provided that if Non-CPA owners are designated as partners, shareho…

(1) A firm that does not have a physical office in this state but performs any audit or any other engagement to be performed in accordance with the Statements on Auditing Standards, any examination of prospective financial statements to be performed in accordance with the Stateme…

(1) A firm that does not have a physical office in this state may perform compilation or review services to be performed in accordance with Statements on Standards for Accounting and Review Services described in subsection (E) of paragraph 2 of Code Section 43-3-2 for a client ha…

(1) Each physical office established or maintained for practice in this state by a CPA, partnership, professional association, or professional corporation of CPAs, or by a public accountant, partnership, or professional association of public accountants, or by a foreign accountan…

The Board shall not register an office for the purpose of public accountancy unless a Resident Manager has been designated to be in full and continuous charge. (a) The Resident Manager must hold a license in this state. (b) The Resident Manager must assume full responsibility for…

(1) "Agricultural product" - Items produced by agricultural operations. (2) "Agricultural operations" - Used synonymously with 'agricultural purposes' and means the following activities: raising, growing, harvesting, or storing of crops, including, but not limited to, soil prepar…

(1) No person or entity shall utilize a GATE Certificate unless prior application for certification or licensing has been made to the Department and permission to make such use has been granted by the Commissioner. (2) Only Qualified Agriculture Producers are authorized to use th…

(1) The GATE Certificate must be renewed every three years, except as provided in the renewal schedule identified in Rule . The procedure for renewal by certificate holders previously authorized to use the GATE Certificate is as follows: (a) Certificates expire December 31. The D…

(1) The Commissioner may make an initial determination of whether a person or entity is eligible for the GATE Certificate. If the applicant is denied certification, then the applicant shall be provided a reason for such denial and the licensing fee will be returned to the applica…

(1) Authorization to use the GATE Certificate may be suspended or revoked at any time if the certificate is misused or if the owner fails to operate as a Qualified Agriculture Producer. (2) Misuse of the GATE Certificate includes, but is not limited to, the following: (a) The use…

For the purpose of this Marketing Order,"Beef" means any bovine animal.

Beef.

The entire State of Georgia.