Georgia Code
Chapter 3 - Accountants
§ 43-3-34. Criminal Penalty

Any person who violates this chapter shall be guilty of a misdemeanor.
History. Code 1933, § 84-218, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-38, as redesignated by Ga. L. 1997, p. 1545, § 11; Code 1981, § 43-3-34 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.
Editor’s notes.
Ga. L. 1992, p. 3137, § 2, effective July 1, 1992, repealed former Code Section 43-3-38, which was based on Ga. L. 1982, p. 1782, §§ 1, 2 and Ga. L. 1988, p. 307, § 1, relating to termination.
This Code section formerly pertained to holding oneself out to be a licensed certified public accountant or public accountant; single prohibited act as grounds for injunction or conviction. The former Code section was based on Code 1933, § 84-219, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1997, p. 1545, § 9; Ga. L. 2008, p. 1112, § 9/HB 1055, and was repealed by Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014.

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