Georgia Code
Chapter 3 - Accountants
§ 43-3-17. Renewal of Firm License

History. Code 1981, § 43-3-23 .1, enacted by Ga. L. 1988, p. 1616, § 3; Code 1981, § 43-3-23 , as redesignated by Ga. L. 1997, p. 1545, § 3; Code 1981, § 43-3-17 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-23 as present Code Section 43-3-17; in subsection (a), substituted “firm’s license” for “firm’s registration” throughout, in the first sentence, substituted “licensed in this state pursuant to Code Section 43-3-16 which has issued an attest” for “registered in the state pursuant to Code Section 43-3-21 which has issued an audit, review,”, substituted “license shall” for “registration must”, and deleted “program” following “peer review”, in the third sentence, substituted “issued an attest” for “issued an audit, review,” and substituted “shall submit” for “must submit”, and, in the last sentence, substituted “public accountancy” for “public accounting”; in subsection (b), substituted “licensed in this state” for “registered in the state”, and substituted “Code section, applicable requirements of law, and rules or regulations” for “Code section and all applicable requirements of laws and rules”; and, in subsection (c), substituted “licensed” for “registered”, in the first sentence, and deleted the former second sentence, which read: “Nothing contained in this Code section shall prohibit any person from operating under the provisions of subsection (b) of Code Section 43-3-36.”
Editor’s notes.
Former Code Section 43-3-23.1, relating to renewal of registration, was redesignated as Code Section 43-3-23 by Ga. L. 1997, p. 1545, § 3, effective July 1, 1998.
Former Code Section 43-3-23, based on Code 1933, § 84-209, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1993, p. 123, § 10, relating to registration of certified public accountant offices and resident managers, was repealed by Ga. L. 1997, p. 1545, § 2, effective July 1, 1998.
This Code section formerly pertained to temporary registered public accountant certificates. The former Code section was based on Code 1933, § 84-205, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 10, and was repealed by Ga. L. 1989, p. 1098, § 6, effective July 1, 1989.

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