reglab/housing_qa huggingface dataset:
GA Code § 43-3-12 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-12. Reciprocity for Certified Public Accountants

 The board, in its discretion, may waive the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 and may issue a certificate as a certified public accountant to any individual who possesses the qualifications specified in paragraphs (1) and (2) of subsection (b) of Code Section 43-3-9 and what the board determines to be the substantial equivalent of the qualifications under paragraph (3) of subsection (b) of Code Section 43-3-9 and who is a holder of a certificate as a certified public accountant, then in full force and effect, issued under the laws of any other state; provided, however, that the certificate held by such individual was issued by any other state after an examination which, in the judgment of the board, is the equivalent of the standard established by the board for examinations administered pursuant to paragraph (4) of subsection (b) of Code Section 43-3-9; and provided, further, that such privileges are extended to citizens of this state by any other state that originally granted the certificate. Notwithstanding the foregoing, the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 shall be waived by the board in the case of an applicant who has been engaged in public practice for a period of ten years in any other state pursuant to the authority of such state.    (Code 1933, § 84-209, enacted by Ga. L. 1935, p. 85, § 9; Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, §43-3-11; Ga. L. 1983, p. 559, § 6; Code 1981, §43-3-12, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.)    The 2014 amendment,  effective July 1, 2014, redesignated former Code Section 43-3-11 as present Code Section 43-3-12; substituted "subsection (b) of Code Section 43-3-9" for "subsection (a) of Code Section 43-3-6" throughout; in the first sentence, substituted "individual" for "person" near the beginning, substituted "any other state; provided, however, that the certificate held by such individual was issued by any other state" for "another state, provided that the certificate held by such person was issued" in the middle, and substituted "any other state that originally granted" for "the state originally granting" near the end, and substituted "any other state pursuant to the authority of such" for "another state pursuant to authority issued by" in the second sentence.   Cross references.   - Cooperation between Georgia and other states generally, T. 28, C. 6.   Editor's notes.   - Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-12 as present Code Section 43-3-13.
GA Code § 43-3-13 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-13. Individuals Holding Certified Public Accountant Certificates, Live Permits, or Licenses as of July 1, 2014

 Individuals who hold certified public accountant certificates, live permits, or licenses issued prior to July 1, 2014, under the laws of this state as they existed on June 30, 2014, shall not be required to undergo recertification or relicensure under this chapter but shall otherwise be subject to all applicable provisions of this chapter. Such certificates, live permits, and licenses issued prior to July 1, 2014, shall be considered certificates, live permits, and licenses issued under and subject to this chapter for all purposes.    (Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, §43-3-12; Ga. L. 1982, p. 3, § 43; Code 1981, §43-3-13, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.)    The 2014 amendment,  effective July 1, 2014, redesignated former Code Section 43-3-12 as present Code Section 43-3-13; in this Code section, substituted "July 1, 2014" for "July 1, 1977" in the first and second sentences, in the first sentence, substituted "Individuals" for "Persons", inserted ", live permits, or licenses", inserted "as they existed on June 30, 2014,", and inserted "or relicensure", and inserted ", live permits, and licenses" twice in the second sentence.   Editor's notes.   - This Code section formerly pertained to registered public accountants certified as certified public accountants. The former Code section was based on Code 1933, § 84-207, enacted by Ga. L. 1935, p. 85, § 7; Ga. L. 1943, p. 363, § 3; Ga. L. 1964, p. 723, § 3; Ga. L. 1965, p. 185, § 1; Ga. L. 1972, p. 508, § 1; Code 1933, § 84-205, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 7; Ga. L. 2002, p. 863, § 4; Ga. L. 2005, p. 1030, § 2/SB 55, and was repealed by Ga. L. 2014, p. 136, § 1-2/HB 291.
GA Code § 43-3-14 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-14. Application for Certification by Nonresidents

 Application for certification by individuals who are not residents of this state shall constitute the appointment of the executive director as the agent for service of process in any action or proceeding against such applicant arising out of any transaction, activity, or operation connected with or incidental to the practice of public accountancy in this state by such nonresident holders of certified public accountant certificates.    (Code 1981, §43-3-14, enacted by Ga. L. 2014, p. 136, § 1-2/HB 291.)   Editor's notes.   - This Code section formerly pertained to examinations for registered public accountants. The former Code section was based on Code 1933, § 84-205, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1982, p. 3, § 43; Ga. L. 1983, p. 559, § 8; Ga. L. 1989, p. 1098, § 4; Ga. L. 2000, p. 1706, § 19; Ga. L. 2002, p. 863, § 5, and was repealed by Ga. L. 2005, p. 1030, § 3, effective July 1, 2005.
GA Code § 43-3-15 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-15. Foreign Registered Accountant

 Notwithstanding any other provision of this chapter, on and after July 1, 2015, each foreign registered accountant who holds a license from the board and who is in good standing shall be certificated as a certified public accountant. On and after July 1, 2015, the board shall not consider any application for a foreign registered accountant.    (Code 1933, § 84-211, enacted by Ga. L. 1935, p. 85, § 11; Ga. L. 1958, p. 216, § 2; Ga. L. 1964, p. 723, § 2; Ga. L. 1968, p. 1232, § 1; Code 1933, § 84-206, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981,43-3-20; Ga. L. 1989, p. 1098, § 7; Code 1981, §43-3-15, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 6/HB 246.)    The 2014 amendment,  effective July 1, 2014, redesignated former Code Section 43-3-20 as present Code Section 43-3-15; in this Code section, substituted "his or her license" for "his live permit" in the first and third sentences; in the first sentence, substituted "individual" for "person" near the beginning, and substituted "by this chapter and the rules or regulations" for "by law and the rules and regulations" near the end, in the second sentence, substituted "provisions of this chapter and rules or regulations" for "laws and rules and regulations", and, in the third sentence, substituted "such license" for "such permit", inserted "the" preceding "terms", and deleted "as" preceding "determined".    The 2015 amendment,  effective July 1, 2015, substituted the present provisions of this Code section for the former provisions, which read: "Any individual who was registered with the board on or before July 1, 1989, as a foreign accountant based on being a holder in good standing of a certificate, license, or degree in a foreign country constituting a recognized qualification for the practice of public accountancy in such country shall be eligible to renew his or her license under such terms and conditions as provided by this chapter and the rules or regulations of the board. Such registered foreign accountant shall be subject to the provisions of this chapter and rules or regulations of the board, including, but not limited to, those concerning continuing professional education requirements and disciplinary actions. Should such registered foreign accountant fail to renew his or her license or have such license revoked or suspended, the board may reinstate such registered foreign accountant under the terms and conditions determined by the board."   Editor's notes.   - This Code section formerly pertained to oral examinations for registered public accountants; permanent record of examinations. The former Code section was based on Code 1933, § 84-205, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 9; Ga. L. 1989, p. 1098, § 5; Ga. L. 1995, p. 1302, § 13, and was repealed by Ga. L. 2002, p. 863, § 6, effective July 1, 2003.
GA Code § 43-3-23 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-23. Adjudicative Hearings Before Board

  The board may initiate proceedings under this chapter either on its own motion or on the complaint of any person.   Notice, rules of procedure, right to review, and any other matters arising with respect to all adjudicative hearings conducted by the board shall be determined in accordance with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."   Before the board shall revoke or suspend a license, a certificate, or substantial equivalency practice privileges, it shall provide for a hearing for the holder of such license, certificate, or practice privileges in accordance with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act." Any person who has exhausted all administrative remedies available within this chapter and who is aggrieved by a final decision in a contested case shall be entitled to judicial review in accordance with Chapter 13 of Title 50.   Initial judicial review of a final decision of the board shall be held solely in the superior court of the county of domicile of the State Accounting Office.     (Code 1933, § 84-213, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, §43-3-30; Ga. L. 2008, p. 1112, § 7/HB 1055; Code 1981, §43-3-23, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.)    The 2014 amendment,  effective July 1, 2014, redesignated former Code Section 43-3-30 as present Code Section 43-3-23; in subsection (c), substituted the present provisions of the first sentence for the former provisions, which read: "Before the board shall revoke or suspend a permit, certificate, registration, or practice privilege, it shall provide for a hearing for the holder of such permit, certificate, registration, or practice privilege in accordance with Chapter 13 of Title 50, the 'Georgia Administrative Procedure Act.'", and substituted "shall be entitled" for "is entitled" in the second sentence; and added subsection (d).   Editor's notes.   - Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-23 as present Code Section 43-3-17.
GA Code § 43-3-23.2 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-23.2. And 43-3-23.3

 Repealed by Ga. L. 1997, p. 1545, § 4, effective July 1, 1998.   Editor's notes.   - Code Section43-3-23.2 was based on Code 1981, § 43-3-23.2, enacted by Ga. L. 1988, p. 1616, § 3. Code Section43-3-23.3 was based on Code 1981, § 43-3-23.3, enacted by Ga. L. 1988, p. 1616, § 3.
GA Code § 43-3-24 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-24. Sanctions; Probation

  After notice and hearing as provided in Code Section 43-3-23, the board may impose any one or more of the following sanctions in addition to the actions described in Code Sections 43-3-21, 43-3-22, and 43-3-25 for any of the causes described in Code Sections 43-3-21, 43-3-22, and 43-3-25:   Refuse to grant or renew a license to an applicant;   Administer a public or private reprimand, provided that a private reprimand shall not be disclosed to any person except the licensee;   Suspend any license for a definite period or for an indefinite period in connection with any condition that may be attached to the restoration of such license;   Limit or restrict any license as the board deems necessary for the protection of the public;   Revoke any license;   Condition the penalty upon, or withhold formal disposition pending, the applicant's or licensee's submission to such care, counseling, or treatment as the board may direct;   Impose on a licensee or applicant fees or charges in an amount necessary to reimburse the board for the administrative and legal costs incurred by the board in conducting an investigative or disciplinary proceeding;   Require the licensee to complete successfully the specific courses or types of continuing professional education as specified by the board in accordance with Code Section 43-3-19 or pass special examinations as specified by the board, all at the cost and expense of the licensee;   Require the licensee or firm holding a license to submit to a preissuance review prior to the issuance of any future reports, in a manner and for a duration as set by the board by a reviewer selected by the board at the licensee's cost and expense;   Require a licensee or firm holding a license to submit to a peer review of its accounting and auditing practices upon such terms and conditions as shall be determined by the board at the cost and expense of such licensee; or   Impose a civil penalty pursuant to Code Section 43-3-25.     In addition to and in conjunction with the actions described in subsection (a) of this Code section, the board may make a finding adverse to the licensee or applicant but withhold imposition of judgment and penalty or it may impose the judgment and penalty but suspend enforcement thereof and place the licensee on probation, which may be vacated upon noncompliance with such reasonable terms as the board may impose.     (Code 1981, §43-3-24, enacted by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 12/HB 246.)   Editor's notes.   - Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-24 as present Code Section 43-3-18.
GA Code § 43-3-24.1 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-24.1. Cease and Desist Order

  Notwithstanding any other provisions of the law to the contrary, after notice and hearing, the board may issue a cease and desist order prohibiting any person from violating the provisions of this chapter by engaging in the practice of public accountancy without a license.   The violation of any cease and desist order of the board issued under subsection (a) of this Code section shall subject the person violating the order to further proceedings before the board, and the board shall be authorized to impose a fine not to exceed $500.00 for each transaction constituting a violation thereof. Each day that a person practices in violation of this chapter shall constitute a separate violation.   Initial judicial review of the decision of the board entered pursuant to this Code section shall be available solely in the superior court of the county of domicile of the board.   Nothing in this Code section shall be construed to prohibit the board from seeking remedies otherwise available by law without first seeking a cease and desist order in accordance with the provisions of this Code section.     (Code 1981, §43-3-24.1, enacted by Ga. L. 2015, p. 325, § 13/HB 246.)
GA Code § 43-3-25 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-25. Civil Penalty

  Upon a finding by the board that an individual or firm governed by this chapter has violated any rule, regulation, or order promulgated by the board or any provision of this chapter, the board may impose a civil penalty, not to exceed $5,000.00 for each violation.   In determining the amount of the penalty to impose for a violation, the board shall consider:   The seriousness of the violation, including:   The nature, circumstances, extent, and gravity of any prohibited act; and   The hazard or potential hazard to the public;     The economic damage to property caused by the violation;   The history of any previous violation by the individual or firm;   The amount necessary to deter a future violation;   Any efforts on the part of the individual or firm to correct the violation; and   Any other matter that justice may require.     The board by rule or regulation may adopt a schedule for purposes of this Code section that prescribes ranges in the amounts of civil penalties to be imposed for specified types of conduct and circumstances.     (Code 1981, §43-3-25, enacted by Ga. L. 2014, p. 136, § 1-2/HB 291.)   Editor's notes.   - Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-25 as present Code Section 43-3-19.
GA Code § 43-3-25.1 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-25.1. Confidentiality of Applicant Information

  The following shall be available to the board and the board's employees and agents, but shall be treated as confidential, not subject to Article 4 of Chapter 18 of Title 50, and shall not be disclosed without the approval of the board:   Applications and other personal information submitted by applicants, except to the applicant;   Information, favorable or unfavorable, submitted by a reference source concerning an applicant; and   Examination questions and other examination materials.     The deliberations of the board with respect to an application, an examination, a complaint, an investigation, or a disciplinary proceeding, except as may be contained in official board minutes, shall be treated as confidential and not subject to Article 4 of Chapter 18 of Title 50; provided, however, that such deliberations may be released only to a federal enforcement agency or licensing authority or any other state's enforcement agency or licensing authority.   Releasing the documents pursuant to this Code section shall not subject any otherwise privileged documents to the provisions of Article 4 of Chapter 18 of Title 50.     (Code 1981, §43-3-25.1, enacted by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 14/HB 246.)
GA Code § 43-3-26 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-26. Authority of Executive Director to Provide Information Regarding Past or Pending Investigation of Applicant

 The executive director shall be authorized to provide to any licensing authority of this or any other state, upon inquiry by such authority, information regarding a past or pending investigation of or disciplinary sanction against any applicant for licensure by the board or licensee of the board notwithstanding the provisions of subsection (b) of Code Section 43-3-20 or any other law to the contrary regarding the confidentiality of that information; provided, however, that such information shall only be shared after receiving written confirmation from the recipient authority that it assures preservation of confidentiality and the licensee has been given reasonable notice that the information shall be provided to another entity. Nothing in this chapter shall be construed to prohibit or limit the authority of the executive director to disclose to any person or entity information concerning the existence of any investigation for unlicensed practice being conducted against any person who is neither licensed nor an applicant for licensure by the board.    (Code 1981, §43-3-26, enacted by Ga. L. 2014, p. 136, § 1-2/HB 291.)   Editor's notes.   - This Code section formerly pertained to extension of time for compliance with licensing requirements. The former Code section was based on Ga. L. 1980, p. 1543, § 1, and was repealed by Ga. L. 1983, p. 559, § 13, effective March 15, 1983.
GA Code § 43-3-27 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-27. Notification of Conviction; Time Limit; Suspension

  Any individual issued a license or certification under this chapter or providing services under substantial equivalency practice privileges and convicted under the laws of this state, the United States, any other state, or any other country of a felony as defined in paragraph (3) of subsection (a) of Code Section 43-1-19 shall be required to notify the board of such conviction within 30 days of such conviction. The failure of such individual to notify the board of a conviction shall be considered grounds for revocation of his or her license or other authorization issued pursuant to this chapter.   The board may not suspend the license of an individual because he or she is a borrower in default under the Georgia Higher Education Loan Program as determined by the Georgia Higher Education Assistance Corporation or has been certified by any entity of the federal government for nonpayment or default or breach of a repayment or service obligation under any federal educational loan, loan repayment, or service conditional scholarship program.     (Code 1981, §43-3-27, enacted by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2019, p. 462, § 1-13/SB 214.)   Editor's notes.   - This Code section formerly pertained to biennial inactive status licenses. The former Code section was based on Ga. L. 1980, p. 1543, § 1, and was repealed by Ga. L. 1983, p. 559, § 14, effective March 15, 1983.
GA Code § 43-3-28 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-28. Reinstatement of Certification; Modification of Suspension of License or Substantial Equivalent Practice Privileges

 Upon written application after a hearing pursuant to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," the board may recertificate a certified public accountant whose certification has been revoked or may reissue or modify the suspension of a license or substantial equivalency practice privileges which have been revoked or suspended.    (Code 1933, § 84-214, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, §43-3-31; Ga. L. 2008, p. 1112, § 8/HB 1055; Code 1981, §43-3-28, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 15/HB 246.)    The 2014 amendment,  effective July 1, 2014, redesignated former Code Section 43-3-31 as present Code Section 43-3-28; and substituted "suspension of a license or substantial equivalency practice privileges which have" for "suspension of a live permit or practice privilege which has" near the end of this Code section.    The 2015 amendment,  effective July 1, 2015, deleted "or reregister a foreign accountant" preceding "whose certification" and deleted "or registration" following "whose certification".   Editor's notes.   - Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-28 as present Code Section 43-3-21.
GA Code § 43-3-29.1 (2021)
2021 Georgia Code|Title 43 - Professions and Businesses|Chapter 3 - Accountants|§ 43-3-29.1. Sanctions

 Repealed by Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014.   Editor's notes.   - This Code section was based on Ga. L. 1988, p. 1616, § 6; Ga. L. 1993, p. 123, § 13.