Georgia Code
Chapter 3 - Accountants
§ 43-3-18. Issuance of License to Practice Accountancy; Substantial Equivalency Practice Privilege for Nonresidents

History. Code 1933, § 84-210, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-24 ; Ga. L. 1983, p. 559, § 12; Ga. L. 1993, p. 123, § 11; Ga. L. 1994, p. 97, § 43; Ga. L. 1997, p. 1545, § 5; Ga. L. 2000, p. 1706, § 19; Ga. L. 2005, p. 1030, § 8/SB 55; Ga. L. 2008, p. 1112, § 5/HB 1055; Ga. L. 2011, p. 99, § 64/HB 24; Code 1981, § 43-3-18 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 8/HB 246.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-24 as present Code Section 43-3-18; and rewrote this Code section.
The 2015 amendment, effective July 1, 2015, deleted “registered as a foreign accountant under Code Section 43-3-15” preceding “who shall have” near the middle of the first sentence of subsection (a).
Editor’s notes.
Ga. L. 2011, p. 99, § 101/HB 24, not codified by the General Assembly, provides that this Act shall apply to any motion made or hearing or trial commenced on or after January 1, 2013.
This Code section formerly pertained to reciprocity for registered public accountants. The former Code section was based on Code 1933, § 84-205, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 11, and was repealed by Ga. L. 2005, p. 1030, § 5, effective July 1, 2005.
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.
Law reviews.
For article on the effect on receiving government-issued licenses after a conviction based on a nolo contendere plea, see 13 Ga. L. Rev. 723 (1979).
For article, “Evidence,” see 27 Ga. St. U. L. Rev. 1 (2011).
For article on the 2011 amendment of this Code section, see 28 Ga. St. U.L. Rev. 1 (2011).

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