reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 2 - AUDIT OF REGULATORY AGENCIES (§§ 43-2-1 — 43-2-5) › Section 43-2-2 - "Regulatory agency" defined

As used in this chapter, the term "regulatory agency" means any board, bureau, or commission of the executive branch of state government in existence on July 1, 1992, or created by law after July 1, 1992, for the primary purpose of licensing or otherwise regulating or controlling any profession, business, or trade.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 2 - AUDIT OF REGULATORY AGENCIES (§§ 43-2-1 — 43-2-5) › Section 43-2-3 - Assignment of agencies to standing committees of Senate and House of Representatives; public hearings; factors considered in conducting audit

(a)
The President of the Senate and the Speaker of the House of Representatives shall assign each of the regulatory agencies to a standing committee of their respective houses for the purpose of review. When a performance audit is conducted, the Senate and House committees to which a regulatory agency is assigned shall conduct a joint public hearing or hearings for the purpose of receiving testimony from the public and from the officials of the regulatory agency involved relative to the effectiveness and efficiency of the agency.
(b)
When conducting a performance audit, the state auditor shall take into consideration, among others, the following factors:
(1)
Whether the absence of regulation would significantly harm, affect, or endanger the public health, safety, or welfare;
(2)
Whether there is a less restrictive method of regulation available which would adequately protect the public;
(3)
The extent to which the regulatory agency has permitted qualified applicants to serve the public;
(4)
The extent to which affirmative action requirements of state and federal statutes and constitutions have been complied with by the regulatory agency or the profession, business, or trade it regulates;
(5)
The extent to which the regulatory agency has operated in the public interest and the extent to which its operation has been impeded or enhanced by existing statutes, procedures, practices, and rules and regulations, and any other circumstances, including budgetary, resource, and personnel matters;
(6)
The extent to which the regulatory agency has recommended statutory changes to the General Assembly which would benefit the public as opposed to the persons it regulates;
(7)
The extent to which the regulatory agency has required the persons it regulates to report to it concerning the impact of rules and decisions of the regulatory agency on the public regarding improved service, economy of service, and availability of service;
(8)
The extent to which persons regulated by the regulatory agency have been required to assess problems in their profession, business, or trade which affect the public;
(9)
The extent to which the regulatory agency has encouraged participation by the public in making its rules and decisions as opposed to participation solely by the persons it regulates;
(10)
The efficiency with which formal public complaints filed with the regulatory agency concerning persons subject to regulation have been processed to completion by the regulatory agency; and
(11)
The extent to which changes are necessary in the enabling laws of the regulatory agency to comply adequately with the factors listed in this subsection.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 2 - AUDIT OF REGULATORY AGENCIES (§§ 43-2-1 — 43-2-5) › Section 43-2-4 - Performance audit; submission of copies; response

(a)
The state auditor shall conduct a performance audit of any regulatory agency upon the request of a standing committee of the House or the Senate to which a regulatory agency is assigned. This audit shall include, without being limited to, a summary listing of the audit findings and a determination regarding each finding as to whether the regulatory agency, the division director, or both, or some other entity exercises major responsibilities in the area relating to the finding.
(b)
A copy of each performance audit conducted pursuant to subsection (a) of this Code section shall be submitted, within 15 days after completion, to:
(1)
Each member of the Senate and House standing committees to which the regulatory agency has been assigned for review under this chapter;
(2)
The presiding officers of the Senate and House of Representatives;
(3)
The Governor, the Attorney General, and the legislative counsel;
(4)
The chairperson of the audited regulatory agency; and
(5)
The division director.
(c)
Within 30 days after submission of the performance audit, the regulatory agency and the division director shall each submit a written response as to each audit finding in those areas in which that agency or division director has been determined by the audit to exercise major responsibilities. Such response shall include, without being limited to, the following:
(1)
Whether or not the agency or division director agrees with that finding and the reasons therefor;
(2)
What steps have been or will be taken to address each issue raised in each finding, whether the steps are regulatory or proposed statutory changes, and the proposed effective date of any such regulatory changes; and
(3)
If no steps have been or will be taken to address any issues raised in the finding, the reasons therefor.
(d)
At the request of a standing committee assigned review, that response shall be updated and resubmitted by the division director and audited regulatory agency.
(e)
Responses required by subsections (c) and (d) of this Code section shall be submitted to those persons designated in paragraphs (1), (2), and (3) of subsection (b) of this Code section to receive copies of performance audits.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 2 - AUDIT OF REGULATORY AGENCIES (§§ 43-2-1 — 43-2-5) › Section 43-2-5 - Reports of findings and recommendations

The Senate and House committees to which a regulatory agency has been assigned for review shall issue reports of their findings and recommendations to the Governor, to the regulatory agency involved, and to each member of the General Assembly. Such reports may be issued separately by the reviewing committees or jointly when a majority of the members of each reviewing committee are in agreement as to the recommendations and findings. Such reports shall contain copies of any legislation which must be enacted in order to fulfill the requirements of this chapter.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-1 - Short title

This chapter shall be known and may be cited as the "Public Accountancy Act of 2014."
Amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-3 - Georgia State Board of Accountancy; powers and duties; executive director; venue

(a)
The State Board of Accountancy on June 30, 2014, is continued in existence as the Georgia State Board of Accountancy, and members serving on the State Board of Accountancy on June 30, 2014, shall continue to serve out his or her term of office on the Georgia State Board of Accountancy and until his or her respective successors are appointed and qualified.
(b)
The board shall have all of the duties, powers, and authority granted by or necessary for the enforcement of this chapter.
(c)
On and after July 1, 2014, the board shall be an attached agency for administrative purposes only to the State Accounting Office and shall not be considered a division as such term is defined in Code Section
43-1-1
. The board shall neither be under the jurisdiction of the Secretary of State nor be under the direction of the director of the Professional Licensing Boards Division of the Secretary of State. The board shall not be subject to the provisions of Chapter 1 of this title.
(d)
The board shall fix the compensation of an executive director. The executive director shall serve at the pleasure of the board. The executive director shall have those duties and powers prescribed by the board as further set forth in Code Section
43-3-6
.
(e)
The venue of any action involving members of the board shall be the county in which is found the primary office of the State Accounting Office. The executive director shall not be considered a member of the board in determining the venue of any such action, and no court shall have jurisdiction over any such action solely by virtue of the executive director residing or maintaining a residence within its jurisdiction.
Amended by 2015 Ga. Laws 59,§ 2, eff. 7/1/2015.
Added by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-4 - Membership of board; terms; removal; expense reimbursement

(a)
The board shall consist of seven members, to be appointed by the Governor with the approval of the Senate. Any such appointment made when the Senate is not in session shall be effective until the appointment is acted upon by the Senate. Each member of the board shall be a resident of this state. Six members of the board shall be certified public accountants, all of whom shall be licensed in this state. One member of the board shall be appointed from the public at large and shall be an individual to whom neither this state nor any other state has ever issued a certificate, registration, license, or permit to engage in the practice of public accountancy.
(b)
Each member of the State Board of Accountancy in office on June 30, 2014, shall remain in office until the expiration of his or her term and the appointment and approval of his or her successor.
(c)
Any appointment or reappointment of board members shall be for a period of four years. The remaining portion of any unexpired term shall be filled by appointment by the Governor with the approval of the Senate. Upon the expiration of his or her term of office, a member shall continue to serve until his or her successor is appointed and qualified.
(d)
No member of the board shall serve as such for more than two terms, consecutive or otherwise; and, for purposes of calculating the number of terms served, the filling of an unexpired term or terms for a total of more than 30 calendar months shall be treated as the serving of a full term.
(e)
Any member of the board may be removed by the Governor for misconduct, incompetence, neglect of duty, or inability to perform the duties required of members. The membership on the board of any member whose license in this state has expired and has not been renewed, has become void, or has been revoked or suspended shall be automatically terminated simultaneously with any such expiration, voiding, revocation, or suspension.
(f)
Each member of the board may receive the expense allowance as provided by subsection (b) of Code Section
45-7-21
and the same mileage allowance for the use of a vehicle as that received by other employees of this state or a travel allowance of actual transportation costs if traveling by public carrier. Each board member may be reimbursed for any conference or meeting registration fee incurred in the performance of his or her duties as a board member subject to the approval of the executive director. For each day's service in any other state as a board member, such member may receive actual expenses as an expense allowance. Expense vouchers submitted by board members shall be subject to approval by the executive director. A board member's travel outside of this state shall be allowed if such travel was approved by the executive director.
Renumbered from §
43-3-3
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
Amended by 2005 Ga. Laws 332,§ 1, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-5 - Chairperson and secretary of board; meetings; seal; records of proceedings; appointment of committees and employees

(a)
The board shall elect annually a chairperson from its members.
(b)
The executive director shall serve as secretary of the board.
(c)
The chairperson shall determine the date, time, and location of board meetings. Board meetings shall be held at the site of the primary office of the State Accounting Office unless otherwise specified by the chairperson. The chairperson shall provide three days' notice of any meeting; provided, however, that notice may be waived by instrument in writing executed before or after the meeting; provided, further, that attendance at a meeting of the board shall constitute a waiver of notice thereof. The chairperson may delegate the responsibility of setting the location, date, and time of board meetings and providing notice of meetings to the executive director. Board meetings may be conducted by audio or video conference calls, and participation in such a conference call shall constitute attendance at the meeting so conducted. Any action that might have been taken at a meeting of the board may be taken by the unanimous written consent of all members of the board.
(d)
A majority of the members of the board shall constitute a quorum for the transaction of business of the board.
(e)
The board shall have a seal which shall be judicially noticed.
(f)
The board shall preserve all applications and keep records of all of its proceedings for six years. In any proceeding in court, civil or criminal, arising out of or founded upon this chapter, copies of the records of the board's proceedings signed by a member of the board and certified as correct under the seal of the board by the executive director shall be admissible in evidence in any court of this state without further proof.
(g)
The board may appoint such committees or persons, who need not be members of the board, to advise or assist it in administration, investigation, and enforcement of the provisions of this chapter as the board deems necessary and shall be authorized to compensate any such persons or members of committees who are not members of the board in such amounts as it shall determine to be reasonable.
Amended by 2015 Ga. Laws 59,§ 3, eff. 7/1/2015.
Renumbered from §
43-3-4
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-6 - Duties of executive director

(a)
The executive director shall:
(1)
Be a full-time employee of the State Accounting Office and shall serve as the secretary of the board. He or she shall be an individual of good moral character and shall possess such qualifications as the board may require;
(2)
Take an oath to discharge faithfully the duties of the office;
(3)
Keep all records related to the board;
(4)
With the approval of the board, employ and fix the compensation of individuals as deemed necessary to assist in the duties of the board. If an employee will serve as an investigator, he or she shall have a level of experience or knowledge of the area of practice needing to be examined or investigated, including but not limited to accounting, auditing, and taxes, that is acceptable to the board;
(5)
Schedule the time and location for all examinations and hearings;
(6)
Maintain a schedule of all meetings and hearings of the board that shall be available for public review; and
(7)
Make a report to the Governor on or before the second Tuesday in January of each year covering the activities of the board for the previous calendar year, which shall be made available to any member of the General Assembly upon request.
(b)
With the approval of the board, the executive director may contract with any person or agency who is not an employee of the State Accounting Office to implement any provision of this chapter and to fulfill the responsibilities of the board.
(c)
The executive director and other board employees shall be allowed reimbursement for travel and other expenses necessarily incurred in the performance of their duties in the same manner as other employees of this state and shall receive payment of the same in the manner provided for the board.
Amended by 2015 Ga. Laws 59,§ 4, eff. 7/1/2015.
Amended by 2015 Ga. Laws 9,§ 43, eff. 3/13/2015.
Added by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-7 - Fees authorized

The board by rule or regulation shall be authorized to charge an examination fee, license fee, license renewal fee, or similar fee and may establish the amount of the fee to be charged by rule or regulation. Fees shall be reasonable and shall be determined in such a manner that the total amount of fees charged by the board shall approximate the total of the direct and indirect costs for the operation of the board. Fees may be refunded for good cause, as determined by the executive director.
Added by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-8 - Rules and regulations; notice; hearings

(a)
The board may promulgate and amend, from time to time, such rules or regulations, consistent with this chapter and Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," as it deems consistent with or required for the public welfare, for the administration of any provision of this chapter, or for the orderly conduct of the board's affairs. Such rules or regulations may include, without limiting the generality of the foregoing:
(1)
Procedure for governing the conduct of matters before the board;
(2)
Professional conduct for establishing and maintaining high standards of competence and integrity in the practice of public accountancy;
(3)
Continuing professional education requirements for licensure as a certified public accountant;
(4)
Governance of individuals or firms engaged in this state in the practice of public accountancy;
(5)
Governance of firms established or maintained for the practice of public accountancy in this state and the conditions upon which licensure shall be granted, including any requirements that the board may deem necessary to monitor the practice of public accountancy to determine whether acceptable standards of competence and integrity in the practice of public accountancy are being maintained; and
(6)
Any and all other rules or regulations which the board deems necessary or appropriate in exercising its functions under this chapter.
(b)
The board shall adopt rules or regulations setting the professional standards in performing attest and compilation services, taking into account the American Institute for Certified Public Accountants Statements on Auditing Standards, the Statements on Standards for Accounting and Review Services, the Statements on Standards for Attestation Engagements, and the standards of the Public Company Accounting Oversight Board.
(c)
Prior to the adoption, amendment, or repeal of any rule or regulation, the board shall give notice of its intended action in accordance with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act." In connection with any rule-making proceeding, formal or informal, the board shall have the power to conduct hearings as provided in, and in accordance with, Chapter 13 of Title 50, the "Georgia Administrative Procedure Act." No such notice shall be required prior to the adoption, amendment, or repeal of any interpretive rules, regulations, or general statements of policy, provided that such rules, regulations, or general statements shall be advisory only.
Renumbered from §
43-3-5
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-10 - Examinations for certified public accountants

(a)
The board may provide, by rule or regulation, for the general scope of the examination described in paragraph (4) of subsection (b) of Code Section
43-3-9
. The board may approve the examination and obtain advice and assistance in providing for and grading such examination and the executive director, with approval of the board, may contract with third parties to perform administrative services with respect to the examination as he or she deems appropriate.
(b)
As a prerequisite to sit for the examination, applicants shall meet the education requirements provided in division (b)(3)(A)(ii) of Code Section
43-3-9
.
(c)
An applicant for the certificate of certified public accountant who has successfully completed the examination provided for in paragraph (4) of subsection (b) of Code Section
43-3-9
shall not use the CPA title or hold himself or herself out as a certified public accountant until he or she has the requisite education and experience and has received his or her certificate and license as a certified public accountant.
(d)
The board, by rule or regulation, may provide for granting a credit to any applicant for satisfactory completion of an examination in any one or more of the subjects provided for in paragraph (4) of subsection (b) of Code Section
43-3-9
given by the licensing authority in any other state. Such rules or regulations shall include such requirements as the board deems appropriate to ensure that any examination approved as a basis for any such credit, in the judgment of the board, shall be at least as thorough as the examination approved by the board at the time of the granting of such credit.
(e)
The board, by rule or regulation, may prescribe the time and conditions under which an applicant may retain credit for a portion or portions of the examination provided for in paragraph (4) of subsection (b) of Code Section
43-3-9
.
Renumbered from §
43-3-7
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
Amended by 2002 Ga. Laws 851, § 2, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-11 - Certificate holder as "certified public accountant" or "public accountant"

Any individual who has received a certificate as a certified public accountant from the board and who holds a license may be styled and known as a "certified public accountant." Any certified public accountant may also be known as a "public accountant."
Renumbered from §
43-3-9
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 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.
Renumbered from §
43-3-11
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 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.
Renumbered from §
43-3-12
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
Repealed by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
Amended by 2005 Ga. Laws 332,§ 2, eff. 7/1/2005.
Amended by 2002 Ga. Laws 851, § 4, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 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.
Added by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 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.
Amended by 2015 Ga. Laws 59,§ 6, eff. 7/1/2015.
Renumbered from §
43-3-20
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-17 - Renewal of firm license

(a)
In each renewal year, each firm licensed in this state pursuant to Code Section
43-3-16
which has issued an attest or compilation report within the 24 months preceding the date of expiration of the firm's license shall submit, with the application for renewal, evidence of satisfactory completion of a board approved peer review within the 36 months preceding the date of such firm's license expiration. Satisfactory completion shall mean that the firm has undergone the entire peer review process and that the report of the peer review indicates that the firm maintains acceptable standards of competence and integrity in the practice of public accountancy. Firms which have not issued an attest or compilation report within the 24 months preceding the date of the firm's license expiration shall submit written confirmation of such fact with the application for the firm's license renewal. The board may waive or modify the requirements of this subsection in cases of hardship or other such circumstances which the board deems appropriate. The provisions of this subsection shall not apply to the practice of an enrolled agent before the federal Internal Revenue Service or the Department of Revenue if the enrolled agent is not otherwise engaged in the practice of public accountancy in this state.
(b)
No firm shall be licensed in this state which shall have failed to comply with the provisions of this Code section, applicable requirements of law, and rules or regulations promulgated by the board.
(c)
This Code section shall be construed to apply only to firms required to be licensed under this chapter.
Renumbered from §
43-3-23
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-19 - Continuing professional education requirements

(a)
When an individual for one year or more has been certificated as a certified public accountant and has maintained licensure under such status, his or her application for renewal of a license shall be accompanied or supported by such evidence as the board shall prescribe of satisfactory completion of continuing professional education as provided in this Code section, provided that the board may relax or suspend requirements of continuing professional education in instances where an applicant's health requires it or in instances of individual hardship.
(b)
The board shall be authorized to promulgate rules or regulations providing for continuing professional education which shall include:
(1)
The number of hours of acceptable continuing professional education, which shall not be less than 60 hours, required to renew a license;
(2)
The assignment of credit for hours in excess of the minimum continuing professional education requirement;
(3)
The proration of required continuing professional education hours;
(4)
Criteria for continuing professional education programs;
(5)
Accreditation of continuing professional education programs; and
(6)
The assignment of credits for participation in continuing professional education programs.
(c)
All provisions of this chapter relating to continuing professional education shall be administered by the board; and, in addition to the other powers conferred on the board by this chapter, the board shall have the authority to appoint a committee or committees composed of certified public accountants, as it deems appropriate, to administer, implement, and otherwise carry out the provisions of this chapter relating to continuing professional education. The board may enter into agreements with sponsors to provide continuing professional education.
(d)
Any licensee who has attained the age of 70 shall be exempt from the continuing professional educational requirements of this Code section and paragraph (1) of Code Section
43-3-24
.
Amended by 2015 Ga. Laws 59,§ 9, eff. 7/1/2015.
Renumbered from §
43-3-25
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
Amended by 2005 Ga. Laws 332,§ 9, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-22 - Revocation, suspension, or refusal to renew firm license

(a)
After notice and hearing, as provided in Code Section
43-3-23
, the board, may revoke the license to practice of a firm if at any time it does not have all the qualifications prescribed by the Code section under which it qualified for licensure.
(b)
After notice and hearing as provided in Code Section
43-3-23
, the board may revoke or suspend the license of a firm or may revoke, suspend, or refuse to renew its license or may censure the holder of any license for any of the following causes in addition to those enumerated in Code Section
43-3-21
:
(1)
The revocation or suspension of the certificate or license or the revocation, suspension, or refusal to renew the license to practice of any partner, member, or shareholder required by law to have such certificate or license as a condition to the firm's licensure;
(2)
The cancellation, revocation, suspension, or refusal to renew the authority of the firm, or any partner, member, or shareholder thereof, to practice public accountancy in any other state for any cause other than voluntary withdrawal or failure to pay licensing fees in such other state; or
(3)
The failure of such firm to become licensed or renew its license under Code Section
43-3-16
or the failure of such firm to comply with any of the provisions of Code Section
43-3-17
.
Renumbered from §
43-3-29
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-23 - Adjudicative hearings before board

(a)
The board may initiate proceedings under this chapter either on its own motion or on the complaint of any person.
(b)
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."
(c)
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.
(d)
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.
Renumbered from §
43-3-30
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
Amended by 2008 Ga. Laws 775,§ 7, eff. 7/1/2009.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-23.1 - Redesignated

Redesignated as Code Section
43-3-23
, by Ga. L. 1997, p. 1545, § 3, effective July 1, 1998.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-23.2 - and 43-3-23.3 - [Repealed]

Repealed by Ga. L. 1997, p. 1545, § 4, effective July 1, 1998.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-24 - Sanctions; probation

(a)
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
:
(1)
Refuse to grant or renew a license to an applicant;
(2)
Administer a public or private reprimand, provided that a private reprimand shall not be disclosed to any person except the licensee;
(3)
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;
(4)
Limit or restrict any license as the board deems necessary for the protection of the public;
(5)
Revoke any license;
(6)
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;
(7)
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;
(8)
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;
(9)
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;
(10)
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
(11)
Impose a civil penalty pursuant to Code Section
43-3-25
.
(b)
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.
Amended by 2015 Ga. Laws 59,§ 12, eff. 7/1/2015.
Added by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-24.1 - Cease and desist order

(a)
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.
(b)
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.
(c)
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.
(d)
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.
Added by 2015 Ga. Laws 59,§ 13, eff. 7/1/2015.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-25 - Civil penalty

(a)
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.
(b)
In determining the amount of the penalty to impose for a violation, the board shall consider:
(1)
The seriousness of the violation, including:
(A)
The nature, circumstances, extent, and gravity of any prohibited act; and
(B)
The hazard or potential hazard to the public;
(2)
The economic damage to property caused by the violation;
(3)
The history of any previous violation by the individual or firm;
(4)
The amount necessary to deter a future violation;
(5)
Any efforts on the part of the individual or firm to correct the violation; and
(6)
Any other matter that justice may require.
(c)
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.
Added by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-25.1 - Confidentiality of applicant information

(a)
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:
(1)
Applications and other personal information submitted by applicants, except to the applicant;
(2)
Information, favorable or unfavorable, submitted by a reference source concerning an applicant; and
(3)
Examination questions and other examination materials.
(b)
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.
(c)
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.
Amended by 2015 Ga. Laws 59,§ 14, eff. 7/1/2015.
Added by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 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.
Added by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-27 - Notification of conviction; time limit; suspension

(a)
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.
(b)
The board may not suspend the license of an individual because he or she 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.
Amended by 2024 Ga. Laws 399,§ 2-36, eff. 6/30/2024.
Amended by 2019 Ga. Laws 146,§ 1-13, eff. 7/1/2019.
Added by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-28 - Reinstatement or modification of a revoked or suspended license

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.
Amended by 2015 Ga. Laws 59,§ 15, eff. 7/1/2015.
Renumbered from §
43-3-31
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
Amended by 2008 Ga. Laws 775,§ 8, eff. 7/1/2009.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-29.1 - [Repealed] Sanctions

Repealed by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-30 - Injunctions; enforcement

(a)
Whenever, in the judgment of the board, any person has engaged or is about to engage in any acts or practices which constitute or will constitute a violation of this chapter, the board may make application to the superior court of the county in which such acts or practices have occurred or may be reasonably expected to occur for an order enjoining such acts or practices; and upon a showing by the board that such person has engaged or is about to engage in any such acts or practices, an injunction, restraining order, or such other order as may be appropriate shall be granted by such court.
(b)
The Attorney General shall assist in the enforcement of this chapter. The board is authorized to retain such attorneys as it deems necessary, with the approval of the Attorney General, to assist the board in bringing any action authorized by law.
(c)
The electronic, printed, engraved, or written display or uttering by a person of a card, sign, advertisement, instrument, or other device bearing an individual's name in conjunction with the words "certified public accountant" or any abbreviation thereof shall be prima-facie evidence in any action brought under this Code section or Code Section
43-3-34
that the individual whose name is so displayed caused or procured the electronic, printed, engraved, or written display or uttering of such card, sign, advertisement, instrument, or other device and that such individual is holding himself or herself out to be a certified public accountant holding a license or otherwise claims to be qualified to use such title by virtue of the substantial equivalency practice privileges under subsection (b) of Code Section
43-3-18
or of the firm practice provisions of subsection (b) of Code Section
43-3-16
. In any such action, evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct.
Renumbered from §
43-3-32
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.
2023 CODE OF GEORGIA › Title 43 - PROFESSIONS AND BUSINESSES (§§ 43-1-1 — 43-51-15) › Chapter 3 - ACCOUNTANTS (§§ 43-3-1 — 43-3-37) › Section 43-3-32 - Exceptions to operation of chapter

(a)
Nothing contained in this chapter shall prohibit any individual who is not a certified public accountant from serving as an employee of or an assistant to a certified public accountant or firm of certified public accountants holding a license, provided that such employee or assistant shall not issue or attest to any accounting or financial statement over his or her name.
(b)
Nothing contained in this chapter shall prohibit any person from offering to perform or performing for the public, for compensation, any of the following services:
(1)
The recording of financial transactions in books of record;
(2)
The making of adjustments of such transactions in books of record;
(3)
The making of trial balances from books of record;
(4)
Internal verification and analysis of books or accounts of original entry;
(5)
The preparation of unaudited financial statements, schedules, or reports;
(6)
The devising and installing of systems or methods of bookkeeping, internal controls of financial data, or the recording of financial data; or
(7)
The preparation of tax returns and related forms.
Amended by 2015 Ga. Laws 59,§ 17, eff. 7/1/2015.
Renumbered from §
43-3-36
and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.