Georgia Code
Chapter 3 - Accountants
§ 43-3-16. Licensure Requirements for Firms Practicing Public Accountancy

History. Code 1933, § 84-207, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-21 ; Ga. L. 1993, p. 123, § 8; Ga. L. 1997, p. 1545, § 1; Ga. L. 2005, p. 1030, § 7/SB 55; Ga. L. 2008, p. 1112, § 4/HB 1055; Code 1981, § 43-3-16 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 7/HB 246.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-21 as present Code Section 43-3-16; and rewrote this Code section.
The 2015 amendment, effective July 1, 2015, deleted “on the financial statements” following “accountant’s report” near the end of paragraphs (a)(6) and (a)(7); and substituted “subparagraphs (B) and (e) of paragraph (2)” for “subparagraph (B) of paragraph (2)” in the introductory language of paragraph (b)(2).
Editor’s notes.
This Code section formerly pertained to certificate holder as “registered public accountant”, list of registered public accountants, and periodic registration. The former Code section was based on Code 1933, § 84-212, enacted by Ga. L. 1935, p. 85, § 12; Code 1933, § 84-205, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 2000, p. 1706, § 19, and was repealed by Ga. L. 2005, p. 1030, § 4, effective July 1, 2005.
Administrative rules and regulations.
Corporations for the practice of public accounting, Official Compilation of the Rules and Regulations of the State of Georgia, State Board of Accountancy, Chapter 20-6.
Individuals, partnerships, associations and corporations composed of certified public accountants, Official Compilation of the Rules and Regulations of the State of Georgia, State Board of Accountancy, Chapter 20-7.

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