History. Code 1933, § 84-205, enacted by Ga. L. 1935, p. 85, § 5; Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-7 ; Ga. L. 1983, p. 559, § 3; Ga. L. 1989, p. 1098, § 1; Ga. L. 2000, p. 1706, § 19; Ga. L. 2002, p. 863, § 2; Code 1981, § 43-3-10 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-7 as present Code Section 43-3-10; in subsection (a), inserted “rule or” and substituted “subsection (b) of Code Section 43-3-9” for “subsection (a) of Code Section 43-3-6” in the first sentence, and substituted “executive director” for “division director” in the second sentence; in subsection (b), substituted “applicants” for “candidates”, and substituted “division (b)(3)(A)(ii) of Code Section 43-3-9” for “division (a)(3)(A)(ii) of Code Section 43-3-6”; in subsection (c), in the middle, substituted “subsection (b) of Code Section 43-3-9 shall not use the CPA title or hold himself or herself out” for “subsection (a) of Code Section 43-3-6 shall have no status”, and inserted “and license” near the end; in subsection (d), in the first sentence, inserted “rule or” near the beginning, and substituted “subsection (b) of Code Section 43-3-9 given by the licensing authority in any other state” for “subsection (a) of Code Section 43-3-6 given by the licensing authority in another jurisdiction” near the end, and substituted “rules or regulations” for “regulations” near the beginning of the second sentence; in subsection (e), inserted “rule or” near the beginning, and substituted “subsection (b) of Code Section 43-3-9” for “subsection (a) of Code Section 43-3-6” near the end; and deleted former subsection (f), which read: “Application for certification by persons who are not residents of this state shall constitute the appointment of the Secretary of State as the agent for service of process in any action or proceeding against such applicant arising out of any transaction, activity, or operation connected with or incidental to the practice of public accounting in this state by nonresident holders of certified public accountant certificates.”
Editor’s notes.
This Code section formerly pertained to temporary certified public accountant certificates. The former Code section was based on Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 5, and was repealed and reserved by Ga. L. 1989, p. 1098, § 3, effective July 1, 1989.
Administrative rules and regulations.
Examinations, application for certificates, and temporary permits — certified public accountants, Official Compilation of the Rules and Regulations of the State of Georgia, State Board of Accountancy, Chapter 20-3.
Structure Georgia Code
Title 43 - Professions and Businesses
§ 43-3-3. Georgia State Board of Accountancy; Powers and Duties; Executive Director; Venue
§ 43-3-4. Membership of Board; Terms; Removal; Expense Reimbursement
§ 43-3-6. Duties of Executive Director
§ 43-3-8. Rules and Regulations; Notice; Hearings
§ 43-3-10. Examinations for Certified Public Accountants
§ 43-3-11. Certificate Holder as “Certified Public Accountant” or “Public Accountant”
§ 43-3-12. Reciprocity for Certified Public Accountants
§ 43-3-14. Application for Certification by Nonresidents
§ 43-3-15. Foreign Registered Accountant
§ 43-3-16. Licensure Requirements for Firms Practicing Public Accountancy
§ 43-3-17. Renewal of Firm License
§ 43-3-19. Continuing Professional Education Requirements
§ 43-3-20. Investigations; Admissibility of Records; Filing of Complaint; Immunity; Hearing
§ 43-3-21. Revocation or Refusal to Grant or Renew License; Immunity
§ 43-3-22. Revocation, Suspension, or Refusal to Renew Firm License
§ 43-3-23. Adjudicative Hearings Before Board
§ 43-3-24. Sanctions; Probation
§ 43-3-24.1. Cease and Desist Order
§ 43-3-25.1. Confidentiality of Applicant Information
§ 43-3-27. Notification of Conviction; Time Limit; Suspension
§ 43-3-28. Reinstatement or Modification of a Revoked or Suspended License
§ 43-3-29. Accountants' Records and Communications; Peer Review Data
§ 43-3-30. Injunctions; Enforcement
§ 43-3-31. Prohibited Use of Title or Designation; False or Deceptive Practices
§ 43-3-32. Exceptions to Operation of Chapter