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 otherwise be subject to all applicable provisions of this chapter. Such certificates, live permits, and licenses issued prior to July 1, 2014, shall be considered certificates, live permits, and licenses issued under and subject to this chapter for all purposes.
History. Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-12 ; Ga. L. 1982, p. 3, § 43; Code 1981, § 43-3-13 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-12 as present Code Section 43-3-13; in this Code section, substituted “July 1, 2014” for “July 1, 1977” in the first and second sentences, in the first sentence, substituted “Individuals” for “Persons”, inserted “, live permits, or licenses”, inserted “as they existed on June 30, 2014,”, and inserted “or relicensure”, and inserted “, live permits, and licenses” twice in the second sentence.
Editor’s notes.
This Code section formerly pertained to registered public accountants certified as certified public accountants. The former Code section was based on Code 1933, § 84-207, enacted by Ga. L. 1935, p. 85, § 7; Ga. L. 1943, p. 363, § 3; Ga. L. 1964, p. 723, § 3; Ga. L. 1965, p. 185, § 1; Ga. L. 1972, p. 508, § 1; Code 1933, § 84-205, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 7; Ga. L. 2002, p. 863, § 4; Ga. L. 2005, p. 1030, § 2/SB 55, and was repealed by Ga. L. 2014, p. 136, § 1-2/HB 291.
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