Georgia Code
Chapter 3 - Accountants
§ 43-3-31. Prohibited Use of Title or Designation; False or Deceptive Practices

History. Ga. L. 1908, p. 86, § 1; Penal Code 1910, § 702; Code 1933, § 84-9902; Code 1933, § 84-213, enacted by Ga. L. 1935, p. 85, § 13; Ga. L. 1943, p. 363, § 5; Ga. L. 1968, p. 1232, § 2; Code 1933, § 84-215, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-35 ; Ga. L. 1983, p. 559, § 15; Ga. L. 1993, p. 123, § 15; Ga. L. 1994, p. 97, § 43; Ga. L. 1997, p. 1545, § 10; Ga. L. 2005, p. 1030, § 11/SB 55; Ga. L. 2008, p. 1112, § 10/HB 1055; Code 1981, § 43-3-31 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 16/HB 246.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-35 as present Code Section 43-3-31; and rewrote this Code section.
The 2015 amendment, effective July 1, 2015, deleted “, provided that a foreign accountant who has registered under Code Section 43-3-15 and who holds a license may use the title under which he or she is generally known in his or her country, followed by the name of the country from which he or she received his or her certificate, license, or degree” following “43-3-17” at the end of subsection (a); deleted the comma following “ ‘L.P.A.’ ” at the end of paragraph (c)(2); deleted the former concluding language of subsection (c), which read: “provided that a foreign accountant registered under Code Section 43-3-15 who holds a license in this state and all of whose physical offices in this state are maintained and licensed as required under Code Sections 43-3-16 and 43-3-17 may use the title under which he or she is generally known in his or her country, followed by the name of the country from which he or she received his or her certificate, license, or degree.”; and, in subsections (d) and (e), substituted “report or compiled financial statement” for “opinion or certificate” twice and inserted “or attested” near the middle.
Cross references.
False or fraudulent advertising, § 10-1-420 et seq.
Editor’s notes.
Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-31 as present Code Section 43-3-28.

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