Title 43

(a) The Governor shall have the authority and duty to actively supervise the professional licensing boards of this state to ensure that their actions are consistent with clearly articulated state policy and shall therefore have the authority and duty to: (1) Review and, in writin…

The General Assembly finds that the effectiveness of many regulatory agencies which have been created in this state needs to be evaluated. It is the purpose of this chapter to establish a procedure for the review of regulatory agencies to increase their effectiveness and efficienc…

As used in this chapter, the term “regulatory agency” means any board, bureau, or commission of the executive branch of state government in existence on July 1, 1992, or created by law after July 1, 1992, for the primary purpose of licensing or otherwise regulating or controlling…

(a) The President of the Senate and the Speaker of the House of Representatives shall assign each of the regulatory agencies to a standing committee of their respective houses for the purpose of review. When a performance audit is conducted, the Senate and House committees to whi…

(a) The state auditor shall conduct a performance audit of any regulatory agency upon the request of a standing committee of the House or the Senate to which a regulatory agency is assigned. This audit shall include, without being limited to, a summary listing of the audit finding…

The Senate and House committees to which a regulatory agency has been assigned for review shall issue reports of their findings and recommendations to the Governor, to the regulatory agency involved, and to each member of the General Assembly. Such reports may be issued separately…

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.

(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…

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, …

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…

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…

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…

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…

(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 …

(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…

(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…

(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…

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…

(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 …

(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…

(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…

(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…

(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,…

(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…

(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…

(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…

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…

(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 (…

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…

(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…

(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…

(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…

(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…

(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…

(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 …

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…

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

(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…

(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 …

(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 …

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…

(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…

(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…

As used in this chapter, the term: (1) “Architect” means an individual technically and legally qualified to engage in the practice of architecture. (2) “Architectural construction contract administration services” shall include at a minimum the following services: (A) Visiting the…

(a) Except as otherwise provided in this article, no person shall practice architecture in this state or use the title “architect” or “registered architect” or any word, letter, figure, or any other device indicating or intending to imply that he or she is an architect unless he o…

(a) Any person may apply to the board for such examinations as are required for certification under this article if qualified as set forth in subsection (b) of this Code section, or any person who has been registered as an architect by another jurisdiction may apply for a certificat…