Georgia Administrative Code

Every notice, pleading, petition, motion or other document filed by a party, represented by an attorney other than the Board, shall be signed by at least one attorney of record in his or her individual name, and his or her address and telephone number shall be stated. A party who…

No individual not employed by the Board shall communicate ex parte with the presiding officer, any member of the Board or any employee of the Board involved in the decisional process with respect to the merits of a contested case. If any ex-parte communication is directed to any …

(1) Form of Petition. Each petition for promulgation, amendment or repeal of Board rules made pursuant to the Georgia Administrative Procedure Act shall be filed with the Board. The petition shall be in writing and shall state: (a) The name and address of the petitioner; (b) The …

(1) The hearing in a contested case shall be commenced by the Board's filing of a notice of hearing directed to the respondent, or respondents. (2) Every pleading or other paper submitted for filing in a contested case, to the extent possible, shall contain the following: (a) A t…

The party to whom a notice of hearing is directed must file with the Board an answer within fourteen (14) days after service of the notice of hearing. All allegations contained in the notice of hearing which are not specifically admitted are deemed denied.

A reply to the answer shall not be permitted, and any new matters asserted in the answer shall be deemed denied.

Any party, including the Board, may amend any pleading or notice without leave of the Board until the eighth day prior to the date set for the hearing on the matter. Thereafter a party may amend his or her pleadings only by leave of the presiding officer, and leave shall be freel…

(1) An application to the Board for an order to take any action or to enter any order shall be made by motion which, unless made during the hearing, shall be made in writing, shall state specifically the grounds therefor, and shall set forth the action or order sought. A copy of …

A motion for more definite statement shall be filed and ruled upon pursuant to Rule .

Proceedings before the Board shall be conducted as expeditiously as possible, with due regard to the rights of the parties. In contested cases before the Board, upon issuance of a notice of hearing, the procedures set forth in this Chapter shall enable the parties to obtain relev…

(1) The parties shall within a reasonable time prior to the commencement of the hearing but at least ten (10) days prior to the hearing, exchange lists of the names, addresses, and phone numbers of witnesses, including experts, whom each party expects to call or may call on its b…

Except as may be expressly authorized by these rules or by statute, no other forms of prehearing discovery shall be authorized or permitted including, but not limited to the following: interrogatories; requests for production of documents and things; requests for physical or ment…

Service of the notice of hearing, initial decision and final order shall be by personal delivery or certified mail to the licensee or applicant, in addition to counsel of record. All other notices, pleadings, orders, motions, and other documents shall be served by first class mai…

A copy of the answer and all other pleadings, notices, motions, briefs, memoranda, and other documents filed by any party with the Board shall be served upon all other parties to the proceeding, including counsel for the Board, by first-class mail, email, fax, or personal deliver…

Service upon a party's attorney shall be deemed service upon the party, except as provided in Rule 20-14-20.

A pleading subsequent to the Notice of Hearing shall not be entitled to filing unless accompanied by an Acknowledgement of Service required hereunder or a certificate that the service required hereunder has been made. In addition, a pleading shall not be entitled to filing unless…

The presiding officer may upon motion, at any time during the course of the proceeding, permit such substitution of parties as justice may require.

Any individual desiring to intervene pursuant to Section 14 of the Georgia Administrative Procedure Act (O.C.G.A. 50-13-14) shall file a motion in accordance with Rule , which motion shall state therein the specific grounds for seeking intervention. The Board and any other partie…

In all hearings the testimony of witnesses shall be taken orally before the Board or hearing officer, unless otherwise provided by these rules.

When a motion is based on facts not appearing of record, the presiding officer may hear the matter on affidavits presented by the respective parties, but the presiding officer may direct that the matter be heard wholly or partly on oral testimony.

Formal exceptions to rulings on evidence are unnecessary. It is sufficient that a party, at the time that a ruling of the presiding officer is made or sought, makes known to the presiding officer the action which he or she desires taken or his or her objections to such action and…

(1) In contested cases, subpoenas shall be issued without discrimination between public and private parties. At any time after issuance of the Notice of Hearing, and prior to the scheduled date for the hearing, the parties may request the issuance of subpoenas by filing a written…

(1) At any time during the course of the proceeding, the presiding officer may, in his or her discretion, permit the testimony of a witness to be taken by deposition. Application to take testimony by deposition shall be made in writing and shall be filed with the Board and served…

(1) Examination and cross-examination of the witness shall proceed as would be permitted at the hearing and under those rules of evidence applicable to proceedings conducted pursuant to the Georgia Administrative Procedure Act. The officer before whom the deposition is to be take…

Application to take testimony by interrogatory shall be made and allowed in the same manner as prescribed in Rule .

The Board shall notify all parties of the date, time and place of the hearing.

(1) Presiding Officer. The hearing shall be conducted by the presiding officer, who shall be a duly appointed hearing officer, the chairperson of the Board, or a member of the Board appointed by the Board or the chairperson of the Board to conduct the hearing. (2) Duties of the P…

The Board or the Chairperson of the Board may appoint a hearing officer to act as the presiding officer in the proceeding.

The presiding officer upon his or her own motion, or upon motion by a party or other individual joined in the proceeding, may order proceedings involving a common question of law or fact to be consolidated for hearing on any or all of the matters at issue in such proceedings.

Briefs may be filed by a party or any interested individual either before or during the course of the hearing, or within such time thereafter as the presiding officer shall designate. Failure to file a brief shall in no way prejudice the rights of any party.

(1) Upon request, the presiding officer may, for good cause shown, allow the parties to file evidentiary documents of any kind, or exhibits, at a time subsequent to the completion of the hearing, such time to be determined by the presiding officer. If a request for such subsequen…

A party may, at any time prior to the rendering of a final decision by the Board, move that the hearing be reopened for the purpose of receiving new evidence. Such motions shall be filed in accordance with the provisions of Rule and shall be granted only for good cause shown. The…

(1) Either the Respondent or the Board may seek review of the initial decision of the hearing officer pursuant to O.C.G.A. 50-13-17(a). If the Respondent files a timely motion for review of the initial decision of the hearing officer, the Respondent may include therein a statemen…

Any party may file a motion for rehearing of a final decision of the Board within ten (10) days after the date of actual service of such final decision on the Respondent or Respondent's counsel. Such motion shall be in accordance with Rule and, in addition, shall include a statem…

All appeals shall be filed in accordance with the Georgia Administrative Procedure Act and O.C.G.A. 43-1-19(f) or O.C.G.A. 43-1-20.1(c).

(1) An individual in the performance of attest services shall conform to the professional standards applicable to such services. For purposes of this section, such professional standards are considered to be: (a) Standards issued by the American Institute of Certified Public Acco…

"Attest" shall mean providing the following public accountancy services: (a) Any audit to be performed in accordance with the professional standards adopted in Rule ; (b) Any review of a financial statement to be performed in accordance with the professional standards adopted in …

"Audit" or "Examination" means an examination applying generally accepted auditing standards, including any procedure undertaken to verify or test the reasonableness of financial information with a view of expressing an opinion or commenting on the fairness of the presentation.

"Certificate of expression or disclaimer of opinion as to the fairness of the representations shown therein" shall be deemed and construed to mean any report, transmittal letter or other written communication issued or associated with any attest or compilation service which conta…

"Client" shall be deemed and construed to mean the individual or entity which retains a practitioner or his or her firm for the performance of professional services.

"Compilation" means providing a service to be performed in accordance with the professional standards adopted in Rule that presents information in the form of financial statements that are the representation of management or owners without undertaking to express any assurance as …

"CPA" means Certified Public Accountant.

"Enterprise" shall be deemed and construed to mean any individual(s) or entity, whether organized for profit or not, for which a practitioner or his or her firm provides professional services.

"Financial Statements" shall be deemed and construed to mean statements and footnotes related thereto that purport to show financial position which relates to a point in time or changes in financial position which relates to a period of time, and statements which use a cash or ot…

"Firm" means any proprietorship, partnership, corporation, association, or any other legal entity which is practicing public accountancy.

"Generally accepted accounting principles" shall be deemed and construed to mean accounting principles or standards generally accepted in the United States, including, but not limited to, Accounting Principles Board Opinions as published by the American Institute of Certified Pub…

"Generally accepted auditing standards" shall be deemed and construed to mean the generally accepted auditing standards set forth in statements issued by the American Institute of Certified Public Accountants, and adopted by the Board together with interpretations thereof.