History. Code 1933, § 84-202, enacted by Ga. L. 1935, p. 85, § 2; Code 1933, § 84-203, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-5 ; Ga. L. 1988, p. 1616, § 2; Ga. L. 1993, p. 123, § 7; Code 1981, § 43-3-8 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-5 as present Code Section 43-3-8; substituted “or regulations” for “and regulations” in the first and second sentences of subsection (a) and in paragraph (a)(6); substituted “Procedure” for “Rules of procedure” at the beginning of paragraph (a)(1); substituted “Professional conduct” for “Rules of professional conduct” at the beginning of paragraph (a)(2); rewrote paragraph (a)(3); substituted “Governance of” for “Regulations governing” at the beginning of paragraph (a)(4); in paragraph (a)(5), substituted “Governance of firms” for “Regulations governing the registration of offices” at the beginning, substituted “licensure” for “such registration” near the middle, and substituted “public accountancy” for “such office” in the middle; added subsection (b); redesignated former subsection (b) as present subsection (c); and, in subsection (c), in the first sentence, substituted “rule or regulation” for “rule other than interpretive rules or general statements of policy” near the middle, and substituted “Act.’ ” for “Act,’ provided that such comments shall be advisory only” at the end, and added the third sentence.
Editor’s notes.
This Code section formerly pertained to oral examinations for certified public accountants; permanent record of examinations. The former Code section was based on Code 1933, § 84-208, enacted by Ga. L. 1935, p. 85, § 8; Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 4; Ga. L. 1989, p. 1098, § 2; Ga. L. 1995, p. 1302, § 13, and was repealed and reserved by Ga. L. 2002, p. 863, § 3, effective July 1, 2003.
Administrative rules and regulations.
Rules of the profession, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of State Board of Accountancy, Chapter 20-1 et seq.
Structure Georgia Code
Title 43 - Professions and Businesses
§ 43-3-3. Georgia State Board of Accountancy; Powers and Duties; Executive Director; Venue
§ 43-3-4. Membership of Board; Terms; Removal; Expense Reimbursement
§ 43-3-6. Duties of Executive Director
§ 43-3-8. Rules and Regulations; Notice; Hearings
§ 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
§ 43-3-14. 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
§ 43-3-19. 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
§ 43-3-25.1. Confidentiality of Applicant Information
§ 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