History. Code 1933, § 84-210, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-25 ; Ga. L. 1989, p. 1098, § 8; Ga. L. 2005, p. 1030, § 9/SB 55; Code 1981, § 43-3-19 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 9/HB 246.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-25 as present Code Section 43-3-19; substituted “When an individual for one year or more has been certificated as a certified public account or was registered as a foreign accountant in this state before July 1, 1989, and has maintained licensure under such status, his or her application for renewal of a license” for “Every application for renewal of a live permit by any individual who is and has been certificated as a certified public accountant or registered as a foreign accountant by this state for one year or more” in subsection (a); rewrote subsection (b); added the second sentence in subsection (c); and added subsection (d).
The 2015 amendment, effective July 1, 2015, deleted “or was registered as a foreign accountant in this state before July 1, 1989,” following “certified public accountant” near the beginning of subsection (a).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2014, “certified public accountant” was substituted for “certified public account” near the beginning of subsection (a).
Editor’s notes.
This Code section formerly pertained to persons holding registered public accountant certificates as of July 1, 1977. The former Code section was based on Code 1933, § 84-205, enacted by Ga. L. 1977, p. 1063, § 1, and was repealed by Ga. L. 2005, p. 1030, § 6, effective July 1, 2005.
Administrative rules and regulations.
Continuing professional education, Official Compilation of the Rules and Regulations of the State of Georgia, State Board of Accountancy, Chapter 20-11.
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).
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