GA Code § 43-3-31 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-31. Use of Titles or Devices; False or Fraudulent Claims; Regulation of Solicitation of Employment

  No individual shall assume or use the title or designation "certified public accountant" or the abbreviation "CPA" or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such individual is a certified public accountant unless such individual has received a certificate as a certified public accountant under this chapter, holds a license, and all of such individual's physical offices in this state are maintained and licensed as required under Code Sections 43-3-16 and 43-3-17.   No firm shall assume or use the title or designation "certified public accountant" or the abbreviation "CPA" or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such firm is composed of certified public accountants unless such firm is licensed as a firm of certified public accountants under Code Section 43-3-16, and all physical offices of such firm in this state are maintained and licensed as required under Code Sections 43-3-16 and 43-3-17.   No individual or firm shall assume or use:   Any title or designation likely to be confused with "certified public accountant," including, without limiting the generality of the foregoing, "certified accountant," "enrolled accountant," "licensed accountant," "licensed public accountant," or "registered accountant"; or   Any abbreviation likely to be confused with "CPA," including, without limiting the generality of the foregoing, "C.A.," "E.A.," "R.A.," "L.A.," or "L.P.A."     No individual shall sign or affix his or her name or any trade assumed name used by him or her in his or her profession or business to any report or compiled financial statement that states or implies assurance as to the reliability of any representation or estimate in regard to any person or organization embracing financial or attested information or facts respecting compliance with conditions established by law or contract, including but not limited to statutes, ordinances, rules, regulations, grants, loans, and appropriations, together with any wording accompanying, contained in, or affixed on such report or compiled financial statement, which indicates that he or she has expert knowledge in accounting or auditing unless he or she holds a license and all of his or her physical offices in this state are maintained and licensed under Code Sections 43-3-16 and 43-3-17, provided that this subsection shall not prohibit any officer, employee, partner, member, or principal of any organization from affixing his or her signature to any statement or report in reference to the affairs of such organization with any wording designating the position, title, or office which he or she holds in such organization, nor shall this subsection prohibit any act of a public official or public employee in the performance of his or her duties as such.   No individual shall sign or affix, or cause to be signed or affixed, a firm name to any report or compiled financial statement that states or implies assurance as to the reliability of any representation or estimate in regard to any person or organization embracing financial or attested information or facts respecting compliance with conditions established by law or contract, including but not limited to statutes, ordinances, regulations, rules, grants, loans, and appropriations, together with any wording accompanying or contained in such report or compiled financial statement, which indicates that such firm is composed of or employs individuals having expert knowledge in accounting or auditing unless the firm holds a license and all of its physical offices in this state are maintained and licensed as required under Code Sections 43-3-16 and 43-3-17.   A licensee shall not use or participate in the use of any form of public communication having reference to his or her practice of public accountancy which contains a false, fraudulent, misleading, deceptive, or unfair statement or claim. A false, fraudulent, misleading, deceptive, or unfair statement or claim includes, but shall not be limited to, a statement or claim which:   Contains a misrepresentation of fact;   Is likely to mislead or deceive because it fails to make full disclosure of relevant facts;   Contains any testimonial, laudatory, or other statement or implication that the licensee's practice of public accountancy is of exceptional quality, if not supported by verifiable facts;   Is intended or likely to create false or unjustified expectations of favorable results;   Implies educational or professional attainments or licensing recognition not supported in fact;   States or implies that the licensee has received formal recognition as a specialist in any aspect of the practice of public accountancy, except in accordance with rules or regulations adopted by the board;   Represents that the practice of public accountancy can or will be completely performed for a stated fee when this is not the case or makes representations with respect to fees for such services that do not disclose all variables that may reasonably be expected to affect the fees that will in fact be charged; or   Contains other representations or implications that in reasonable probability will cause an ordinarily prudent person to misunderstand or be deceived.     The board may by rule or regulation prohibit a licensee from soliciting by any direct personal communication an engagement to practice public accountancy.   It shall not be a violation of this Code section or chapter for an individual who does not hold a license under this chapter but who qualifies for the substantial equivalency practice privileges under subsection (b) of Code Section 43-3-18 to use the title or designation "certified public accountant" or "CPA" or other titles to indicate that the individual is a certified public accountant, and such individual may engage in the practice of public accountancy in this state with the same privileges as a license holder so long as the individual complies with paragraph (4) of subsection (b) of Code Section 43-3-18.   It shall not be a violation of this Code section or chapter for a firm that has not obtained a license under this chapter and that does not have an office in this state to use the title or designation "certified public accountant" or "CPA" or other titles to indicate that the firm is composed of certified public accountants, and such firm may engage in the practice of public accountancy in this state with the same privileges as a firm with a license so long as it complies with subsection (b) of Code Section 43-3-16.     (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.   JUDICIAL DECISIONS   Individual accountants in firm subject to city occupational tax.    - Accountants who were licensed as certified public accountants, but who worked on the audit staff of a large firm, had no contact with the public, and whose work was the same as others who were not licensed certified public accountants, were engaged in "public accounting" and were subject to the city occupational tax. City of Atlanta v. Daley, 257 Ga. 674, 362 S.E.2d 348 (1987).   Business manager not registered as public accountant can testify as an expert bookkeeper.    - Witness who is privately employed as a business manager and financial advisor of an office can testify as an expert in bookkeeping even though the witness is not registered as a public accountant. Stephens v. Parrino & Ware, 138 Ga. App. 634, 226 S.E.2d 809 (1976), overruled on other grounds, Mayor of Savannah v. Canady, 255 Ga. 23, 334 S.E.2d 693 (1985).   OPINIONS OF THE ATTORNEY GENERAL    One maintaining an office for and practicing public accounting without a license is guilty of a misdemeanor.  1948-49 Op. Att'y Gen. p. 294.   Uncertified individual practicing accounting violates chapter although not holding self out as registered or certified.   - Person with an established office who is practicing public accounting such as doing audits, rendering reports thereon, and installing accounting systems without a license is violating the statutes although the individual neither calls themselves a registered public accountant nor a certified public accountant. 1948-49 Op. Att'y Gen. p. 293; 1948-49 Op. Att'y Gen. p. 294.   Certified public accountant's signature to report when principals not certified is misdemeanor.   - Signature of a certified public accountant to a report for a firm when the principals are not certified, or when one is certified and another is not, would be guilty of a misdemeanor, and all members of the firm and the certified public accountant signing the report of the firm would be equally guilty under the law. 1950-51 Op. Att'y Gen. p. 137.   RESEARCH REFERENCES   C.J.S.   - 15A C.J.S., Conspiracy, § 34 et seq. 35 C.J.S., False Pretenses, § 16 et seq. 65 C.J.S., Negligence, §§ 427, 428, 458 et seq.   ALR.   - Practices forbidden by state deceptive trade practice and consumer protection acts, 89 A.L.R.3d 449.