Georgia Code
Chapter 3 - Accountants
§ 43-3-21. Revocation or Refusal to Grant or Renew License; Immunity

History. Code 1933, § 84-210, enacted by Ga. L. 1935, p. 85, § 10; Ga. L. 1950, p. 163, § 1; Code 1933, § 84-211, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-28 ; Ga. L. 1988, p. 1616, § 4; Ga. L. 1997, p. 1545, § 6; Ga. L. 2005, p. 1030, § 10/SB 55; Ga. L. 2008, p. 1112, § 6/HB 1055; Code 1981, § 43-3-21 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 11/HB 246.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-28 as present Code Section 43-3-21; rewrote subsection (a); and, in subsection (b), in the first sentence, substituted “An individual, firm, association, authority, or other entity shall be immune from civil liability and criminal prosecution” for “A person, firm, corporation, association, authority, or other entity shall be immune from civil and criminal liability” at the beginning and substituted “public accountancy” for “public accounting” in the middle, and, in the second sentence, substituted “Any individual” for “Any person” and substituted “public accountancy shall be immune from civil liability and criminal prosecution” for “public accounting shall be immune from civil and criminal liability”.
The 2015 amendment, effective July 1, 2015, rewrote subsection (a).
Editor’s notes.
Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-21 as present Code Section 43-3-16.

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