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, enacted by Ga. L. 1935, p. 85, § 12; Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-9 ; Ga. L. 2000, p. 1706, § 19; Code 1981, § 43-3-11 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-9 as present Code Section 43-3-11; in this Code section, in the first sentence, substituted “individual” for “person” and substituted “license” for “live permit”, and deleted the former second sentence, which read: “The division director shall maintain a list of certified public accountants; and, for this purpose, the board may provide by regulation a procedure whereby all certified public accountants are required to register with the board periodically.”
Editor’s notes.
Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-11 as present Code Section 43-3-12.
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