Georgia Code
Chapter 3 - Accountants
§ 43-3-29. Accountants' Records and Communications; Peer Review Data

History. Code 1933, § 84-220, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-32 ; Ga. L. 1988, p. 1616, § 7; Ga. L. 1993, p. 123, § 14; Ga. L. 1997, p. 1545, § 8; Code 1981, § 43-3-29 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-32 as present Code Section 43-3-29; deleted “or public accountant” following “certified public accountant” throughout this Code section; in subsection (a), substituted “his or her client” for “the client” near the end of the first sentence and substituted “his or her personal representative or assignee” for “his personal representative or his assignee” in the second sentence; in subsection (b), deleted “, public accountant,” following “certified public accountant” throughout, in the introductory paragraph of subsection (b), inserted “or her” in the middle, and substituted “representative; provided, however,” for “representative, provided” near the end, and substituted the present provisions of paragraph (b)(2) for the former provisions, which read: “Disclosing any data where the professional services of the accountant are being contested by or against the client for whom such services were performed or any representative or assignee of such client;”; and added subsection (c).
Cross references.
Privileged communications generally, § 24-5-501 et seq.
Editor’s notes.
Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-29 as present Code Section 43-3-22.
Law reviews.
For note discussing confidential communication privileges in Georgia, see 2 Ga. St. B.J. 356 (1966).
For annual survey of the law of evidence, see 38 Mercer L. Rev. 215 (1986).
For annual survey of evidence law, see 56 Mercer L. Rev. 235 (2004).
For article, “How Companies Can Keep Their Sensitive Information Away from Adversaries but Still Cooperate with Auditors,” see 22 Ga. St. Bar. J. 27 (Feb. 2017).

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