Georgia Code
Chapter 3 - Accountants
§ 43-3-32. Exceptions to Operation of Chapter

History. Code 1933, § 84-216, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-36 ; Ga. L. 1983, p. 559, § 16; Ga. L. 1993, p. 123, § 16; Code 1981, § 43-3-32 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 17/HB 246.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-36 as present Code Section 43-3-32; and, in subsection (a), substituted “individual” for “person” near the beginning, deleted “or public accountant” following “certified public accountant” twice and deleted “or public accountants” following “certified public accountants” near the middle, substituted “license” for “live permit” twice in the middle, substituted “Code Section 43-3-15” for “Code Section 43-3-20”, and inserted “or her” near the end.
The 2015 amendment, effective July 1, 2015, deleted “or a foreign accountant registered under Code Section 43-3-15 and holding a license” following “holding a license” near the middle of subsection (a).
Cross references.
Substantial equivalency practice privileges for nonresidents, § 43-3-18 .
Editor’s notes.
Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-32 as present Code Section 43-3-29.

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