Georgia Code
Chapter 3 - Accountants
§ 43-3-22. Revocation, Suspension, or Refusal to Renew Firm License

History. Code 1933, § 84-212, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-29 ; Ga. L. 1988, p. 1616, § 5; Ga. L. 1993, p. 123, § 12; Ga. L. 1997, p. 1545, § 7; Code 1981, § 43-3-22 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-29 as present Code Section 43-3-22; in subsection (a), substituted “Code Section 43-3-23, the board, may revoke the license” for “Code Section 43-3-30, the board, in its discretion, may revoke the registration and permit” and substituted “licensure” for “registration” at the end; and, in subsection (b), substituted “license” for “registration” throughout, in the introductory paragraph, substituted “Code Section 43-3-23” for “Code Section 43-3-30”, substituted “license or may censure the holder of any license” for “valid permit or may censure the holder of any such permit”, and substituted “Code Section 43-3-21” for “Code Section 43-3-28”, in paragraph (b)(1), substituted “revocation, suspension, or refusal to renew the license” for “revocation or suspension or refusal to renew the permit” and substituted “certificate or license as a condition to the firm’s licensure” for “certificate, registration, or permit as a condition to the firm’s registration or permit”, in paragraph (b)(2), substituted “licensing” for “registration” near the end, and, in paragraph (b)(3), substituted “become licensed or renew its license” for “register or renew its registration”, substituted “Code Section 43-3-16” for “Code Section 43-3-21”, and substituted “Code Section 43-3-17” for “Code Section 43-3-23”.
Editor’s notes.
This Code section formerly pertained to partnerships and professional associations composed of public accountants. The former Code section was based on Code 1933, § 84-210, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 12; Ga. L. 1993, p. 123, § 11, and was repealed by Ga. L. 1993, p. 123, § 9, effective March 1, 1994.

Structure Georgia Code

Georgia Code

Title 43 - Professions and Businesses

Chapter 3 - Accountants

§ 43-3-1. Short Title

§ 43-3-2. Definitions

§ 43-3-3. Georgia State Board of Accountancy; Powers and Duties; Executive Director; Venue

§ 43-3-4. Membership of Board; Terms; Removal; Expense Reimbursement

§ 43-3-5. Chairperson and Secretary of Board; Meetings; Seal; Records of Proceedings; Appointment of Committees and Employees

§ 43-3-6. Duties of Executive Director

§ 43-3-7. Fees Authorized

§ 43-3-8. Rules and Regulations; Notice; Hearings

§ 43-3-9. Requirements for Certificate of Certified Public Accountant; Disclosure of Commissions From Sale of Insurance or Financial Products

§ 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

§ 43-3-13. Individuals Holding Certified Public Accountant Certificates, Live Permits, or Licenses as of July 1, 2014

§ 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

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

§ 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. Civil Penalty

§ 43-3-25.1. Confidentiality of Applicant Information

§ 43-3-26. Authority of Executive Director to Provide Information Regarding Past or Pending Investigation of Applicant

§ 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

§ 43-3-33. Expired License of Service Member

§ 43-3-34. Criminal Penalty