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Georgia Statutes, Title 43

Georgia/Statutes

← All Georgia coverage

Title 43

62 chapters · 1,329 sections in this title.

All chapters in Title 431,329 Ch 34, PHYSICIANS, ACUPUNCTURE, PHYSICIAN A…153 Ch 11, DENTISTS, DENTAL HYGIENISTS, AND DEN…53 Ch 18, FUNERAL DIRECTORS AND ESTABLISHMENTS…42 Ch 26, NURSES39 Ch 3, ACCOUNTANTS37 Ch 1, GENERAL PROVISIONS36 Ch 40, REAL ESTATE BROKERS AND SALESPERSONS36 Ch 4B, GEORGIA ATHLETIC AND ENTERTAINMENT C…35 Ch 21, OPERATORS OF HOTELS, INNS, AND ROADH…35 Ch 15, PROFESSIONAL ENGINEERS AND LAND SURV…34 Ch 39A, REAL ESTATE APPRAISERS32 Ch 6, AUCTIONEERS31 Ch 50, VETERINARIANS AND VETERINARY TECHNICIANS30 Ch 4, ARCHITECTS27

37 sections·Filtered byTitle 43✕Ch 3✕

O.C.G.A. § 43-3-1 Short title
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This chapter shall be known and may be cited as the “Public Accountancy Act of 2014.” History. Code 1933, § 84-201, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 2014, p. 136, § 1-2/HB 291.
O.C.G.A. § 43-3-10 Examinations for certiﬁed public accountants
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(a) The board may provide, by rule or regulation, for the general scope of the examination described in paragraph (4) of subsection (b) of Code Section 43-3-9. The board may approve the examination and obtain advice and assistance in providing for and grading such examination and…
O.C.G.A. § 43-3-11 Certiﬁcate holder as “certiﬁed public accountant” or “public accountant”
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Any individual who has received a certiﬁcate as a certiﬁed public accountant from the board and who holds a license may be styled and known as a “certiﬁed public accountant.” Any certiﬁed public accountant may also be known as a “public accountant.” History. Code 1933, § 84-212, …
O.C.G.A. § 43-3-12 Reciprocity for certiﬁed public accountants
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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 a certiﬁcate as a certiﬁed public accountant to any individual who possesses the qualiﬁcations speciﬁed in paragraphs (1) and (2) of subsec…

O.C.G.A. § 43-3-13 Individuals holding certiﬁed public accountant certiﬁcates, live permits, or licenses as of July 1, 2014

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Individuals who hold certiﬁed public accountant certiﬁcates, live permits, or licenses issued prior to July 1, 2014, under the laws of this state as they existed on June 30, 2014, shall not be required to undergo recertiﬁcation or relicensure under this chapter but shall otherwis…

O.C.G.A. § 43-3-14 Application for certiﬁcation by nonresidents

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Application for certiﬁcation by individuals who are not residents of this state shall constitute the appointment of the executive director as the agent for service of process in any action or proceeding against such applicant arising out of any transaction, activity, or operation…

O.C.G.A. § 43-3-15 Foreign registered accountant

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Notwithstanding any other provision of this chapter, on and after July 1, 2015, each foreign registered accountant who holds a license from the board and who is in good standing shall be certiﬁcated as a certiﬁed public accountant. On and after July 1, 2015, the board shall not c…

O.C.G.A. § 43-3-16 Licensure requirements for ﬁrms practicing public accountancy

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(a) The board shall grant or renew the license of a ﬁrm practicing public accountancy to ﬁrms that meet the following requirements: (1)(A) Partners, members, or shareholders owning at least a simple majority of the ﬁnancial interest and voting rights of the ﬁrm shall be certiﬁed …

O.C.G.A. § 43-3-17 Renewal of ﬁrm license

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(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 within the 24 months preceding the date of expiration of the ﬁrm’s license shall submit, with the application for renewal, evidence of satis…

O.C.G.A. § 43-3-18 Issuance of license to practice accountancy; substantial equivalency practice privilege for nonresidents

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(a) A license to engage in the practice of public accountancy in this state shall be issued by the executive director, at the direction of the board, to each individual who is certiﬁcated as a certiﬁed public accountant under Code Section 43-3-9 or 43-3-12 or who shall have furni…

O.C.G.A. § 43-3-19 Continuing professional education requirements

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(a) When an individual for one year or more has been certiﬁcated as a certiﬁed public accountant and has maintained licensure under such status, his or her application for renewal of a license shall be accompanied or supported by such evidence as the board shall prescribe of sati…

O.C.G.A. § 43-3-2 Deﬁnitions

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As used in this chapter, the term: (1) “Any other state” means the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, the Commonwealth of the Northern Marianas Islands, Guam, or a state other than Georgia. (2) “Attest” means providing the fol…

O.C.G.A. § 43-3-20 Investigations; admissibility of records; ﬁling of complaint; immunity; hearing

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(a) The executive director shall be vested with the power and authority to make, or cause to be made through employees or agents of the board, such investigations as the board may deem necessary or proper for the enforcement of the provisions of this chapter. Any person properly …

O.C.G.A. § 43-3-21 Revocation or refusal to grant or renew license; immunity

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(a) The board may refuse to grant a license to an applicant, revoke any license issued by the board, discipline a licensee, or forbid an individual from exercising the substantial equivalency practice privileges for any one or any combination of the following causes: (1) Failed t…

O.C.G.A. § 43-3-22 Revocation, suspension, or refusal to renew ﬁrm license

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(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 any time it does not have all the qualiﬁcations prescribed by the Code section under which it qualiﬁed for licensure. (b) After notice and hearing as pr…

O.C.G.A. § 43-3-23 Adjudicative hearings before board

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(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 procedure, right to review, and any other matters arising with respect to all adjudicative hearings conducted by the board shall be determine…

O.C.G.A. § 43-3-24 Sanctions; probation

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(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 addition to the actions described in Code Sections 43-3-21, 43-3-22, and 43-3-25 for any of the causes described in Code Sections 43-3-21, 43-3-22,…

O.C.G.A. § 43-3-24.1 Cease and desist order

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(a) Notwithstanding any other provisions of the law to the contrary, after notice and hearing, the board may issue a cease and desist order prohibiting any person from violating the provisions of this chapter by engaging in the practice of public accountancy without a license. (b…

O.C.G.A. § 43-3-25 Civil penalty

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(a) Upon a ﬁnding by the board that an individual or ﬁrm governed by this chapter has violated any rule, regulation, or order promulgated by the board or any provision of this chapter, the board may impose a civil penalty, not to exceed $5,000.00 for each violation. (b) In determ…

O.C.G.A. § 43-3-25.1 Conﬁdentiality of applicant information

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(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 Article 4 of Chapter 18 of Title 50, and shall not be disclosed without the approval of the board: (1) Applications and other personal infor…

O.C.G.A. § 43-3-26 Authority of executive director to provide information regarding past or pending investigation of applicant

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The executive director shall be authorized to provide to any licensing authority of this or any other state, upon inquiry by such authority, information regarding a past or pending investigation of or disciplinary sanction against any applicant for licensure by the board or licen…

O.C.G.A. § 43-3-27 Notiﬁcation of conviction; time limit; suspension

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(a) Any individual issued a license or certiﬁcation under this chapter or providing services under substantial equivalency practice privileges and convicted under the laws of this state, the United States, any other state, or any other country of a felony as deﬁned in paragraph (…

O.C.G.A. § 43-3-28 Reinstatement or modiﬁcation of a revoked or suspended license

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Upon written application after a hearing pursuant to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” the board may recertiﬁcate a certiﬁed public accountant whose certiﬁcation has been revoked or may reissue or modify the suspension of a license or substantial…

O.C.G.A. § 43-3-29 Accountants’ records and communications; peer review data

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(a) All statements, records, schedules, working papers, computer printouts, computer tapes, and memoranda made by a certiﬁed public accountant incident to, or in the course of, professional service to clients by such certiﬁed public accountant, except reports submitted by a certi…

O.C.G.A. § 43-3-3 Georgia State Board of Accountancy; powers and duties; executive director; venue

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(a) The State Board of Accountancy on June 30, 2014, is continued in existence as the Georgia State Board of Accountancy, and members serving on the State Board of Accountancy on June 30, 2014, shall continue to serve out his or her term of office on the Georgia State Board of Ac…

O.C.G.A. § 43-3-30 Injunctions; enforcement

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(a) Whenever, in the judgment of the board, any person has engaged or is about to engage in any acts or practices which constitute or will constitute a violation of this chapter, the board may make application to the superior court of the county in which such acts or practices ha…

O.C.G.A. § 43-3-31 Prohibited use of title or designation; false or deceptive practices

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(a) No individual shall assume or use the title or designation “certiﬁed public accountant” or the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such individual is a certiﬁed public accountant unle…

O.C.G.A. § 43-3-32 Exceptions to operation of chapter

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(a) Nothing contained in this chapter shall prohibit any individual who is not a certiﬁed public accountant from serving as an employee of or an assistant to a certiﬁed public accountant or ﬁrm of certiﬁed public accountants holding a license, provided that such employee or assis…

O.C.G.A. § 43-3-33 Expired license of service member

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(a) As used in this Code section, the term “service member” means an active duty member of the regular or reserve component of the United States armed forces, the United States Coast Guard, the Georgia National Guard, or the Georgia Air National Guard on ordered federal duty for …

O.C.G.A. § 43-3-34 Short title, §43-3-1

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PUBLIC OFFICERS AND EMPLOYEES. Engineers. Exceptions to chapter. Geospatial or photogrammetric data, state or local officers or employees gathering, processing, etc, §43-15-29. Land surveyors. Exceptions to chapter. Geospatial or photogrammetric data, state or local officers or e…

O.C.G.A. § 43-3-36 Redesignated

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43-3-36.1. [Repealed] Exempted licensees. 43-3-37. [Repealed] Use of acquired materials in civil action.

O.C.G.A. § 43-3-4 Membership of board; terms; removal; expense reimbursement

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(a) The board shall consist of seven members, to be appointed by the Governor with the approval of the Senate. Any such appointment made when the Senate is not in session shall be effective until the appointment is acted upon by the Senate. Each member of the board shall be a res…

O.C.G.A. § 43-3-5 Chairperson and secretary of board; meetings; seal; records of proceedings; appointment of committees and employees

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(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 determine the date, time, and location of board meetings. Board meetings shall be held at the site of the primary office …

O.C.G.A. § 43-3-6 Duties of executive director

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(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. He or she shall be an individual of good moral character and shall possess such qualiﬁcations as the board may require; (2) Take an oath to …

O.C.G.A. § 43-3-7 Fees authorized

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The board by rule or regulation shall be authorized to charge an examination fee, license fee, license renewal fee, or similar fee and may establish the amount of the fee to be charged by rule or regulation. Fees shall be reasonable and shall be determined in such a manner that t…

O.C.G.A. § 43-3-8 Rules and regulations; notice; hearings

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(a) The board may promulgate and amend, from time to time, such rules or regulations, consistent with this chapter and Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” as it deems consistent with or required for the public welfare, for the administration of any…

O.C.G.A. § 43-3-9 Requirements for certiﬁcate of certiﬁed public accountant; disclosure of commissions from sale of insurance or ﬁnancial products

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(a) As used in this Code section, the term “good moral character” means ﬁscal integrity and a lack of any history of acts involving dishonesty or moral turpitude. (b) The certiﬁcate of certiﬁed public accountant shall be granted by the board to any individual: (1) Who has attaine…