Title 43 — Title 43
0 chapters · 1,103 sections in this title.
O.C.G.A. § 43-3-1 Student loans, failure to pay
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Suspension of license. Licensing board not to suspend, §43-1-29. Substantial equivalency practice privilege, §43-3-18. Firms, actions permitted on behalf of firm, §43-3-16. Use of title or designation for CPA, §43-3-31. ACCOUNTANTS —Cont’d Titles or designations. Prohibited acts a…
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 Qualifications for certificate, §43-3-9
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Recertification of persons holding certificates. Not required, §43-3-13. Recertification of revoked certificate, §43-3-28. Reciprocity, §43-3-12.
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 Educational requirements, §43-3-9
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Evidence that individual claims to be CPA, §43-3-30. Examination, §§43-3-9, 43-3-10. Experience requirements, §43-3-9. Firms practicing public accountancy. Members required to be certified public accountants, §43-3-16. General provisions, §§43-3-9 to 43-3-14. Good moral character …
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 92 43-3-18 within the 24 months preceding the date of expiration of the firm’s license shall submit, with the application for renewal, eviden…
O.C.G.A. § 43-3-18 Short title
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Definitions. Georgia State Board of Accountancy; powers and duties; executive director; venue. Membership of board; terms; removal; expense reimbursement. Chairperson and secretary of board; meetings; seal; records of proceedings; appointment of committees and employees. Duties of…
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 Military service members
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License expiration while on active duty, §43-3-33. Misdemeanors. Violations of provisions, §43-3-34. Nonresidents. Certified public accountants. Executive director as agent for service of process, §43-3-14. Reciprocity, §43-3-12. Substantial equivalency practice privilege, §43-3-1…
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: 99 43-3-21 (…
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 103 43-3-24 shall …
O.C.G.A. § 43-3-23.1 Redesignated
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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] History. Code 1981, §§ 43-3-23.2, 43-3-23.3, Code 1981, § 43-3-23.3, enacted by Ga. L. 1988, p. 1616, § 3; repealed by Ga. L. 1997, p. 1545, § 4, effect…
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 Boxing
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Athletic and entertainment commission, §43-4B-4. Charitable solicitations. Secretary of state. Enforcement powers, §43-17-11. Dentists. Board of dentistry. Hiring investigators, §43-11-2.1. Powers of board, §43-11-7. Disciplinary proceedings, §43-11-47. Immigration assistance pro…
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 108 43-3-29 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…
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 Duties, §43-3-3
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Executive director. Compensation, §43-3-3. Duties, §43-3-6. Employ and fix compensation for staff, §43-3-6. Expense reimbursement, §43-3-6. Investigative and enforcement authority, §43-3-20. Nonresident application for certification. Executive director as agent for service of proce…
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 Notice
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Board of accountancy. Hearings before board, §43-3-20. 689 INDEX ACCOUNTANTS —Cont’d Notice —Cont’d Board of accountancy —Cont’d Meetings, §43-3-5. Rules and regulations. Promulgation, §43-3-8. Felony conviction of licensee, notice to board, §43-3-27. Firms. Notice of new office,…
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 Criminal penalty
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Any person who violates this chapter shall be guilty of a misdemeanor. History. Code 1933, § 84-218, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-38, as redesignated by Ga. L. 1997, p. 1545, § 11; Code 1981, § 43-3-34, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 2…
O.C.G.A. § 43-3-35 Redesignated
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Editor’s notes. Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-35 as present Code Section 43-3-31. 43-3-36. Redesignated.
O.C.G.A. § 43-3-36 Redesignated
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Editor’s notes. Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-36 as present Code Section 43-3-32. 43-3-36.1. [Repealed] Exempted licensees. History. Ga. L. 1988, p. 1616, § 8; Ga. L. 2000, p. 136, § 43; repealed by Ga. L. 2014, p…
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, §43-3-5
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Committee to advise or assist with administration, investigation and enforcement of provisions, §43-3-5. Composition, §43-3-4. Confidentiality of board deliberations, §43-3-25.1. Continuation of existence, §43-3-3.
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 License to practice, §43-3-18
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Nonresidents. Application for certification, agent for service of process, §43-3-14. Reciprocity, §43-3-12. Public accountant, use of title, §43-3-11. Qualifications for certificate, §43-3-9.