reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.02 - Independence

Current through Rules and Regulations filed through June 27, 2024
A licensee shall not express an opinion on financial statements of an enterprise in such a manner as to imply that he or she is acting as an independent public accountant with respect thereto unless he or she is independent with respect to such enterprise. Independence will be considered to be impaired if, for example:
(a) During the period of his or her professional engagement, or at the time of expressing his or her opinion, the licensee:
1. Had or was committed to acquire any direct or material indirect financial interest in the enterprise; or
2. Was a trustee of any trust or executor or administrator of any estate if such trust or Estate had or was committed to acquire any direct or material indirect financial interest in the enterprise; or
3. Had any joint closely-held business investment with the enterprise of any officer, director or principal stockholder thereof which was material in relation to the net worth of either the licensee or the enterprise; or
4. Had any loan to or from the enterprise or any officer, director or principal stockholder thereof other than loans of the following kinds made by a financial institution under normal lending procedures, terms and requirements:
(i) Loans obtained by the licensee which are not material in relation to the net worth of the borrower;
(ii) Home mortgages; and
(iii) Other secured loans, except those secured solely by a guarantee of the licensee.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.03 - Integrity and Objectivity

Current through Rules and Regulations filed through June 27, 2024
A licensee shall not in the performance of professional services knowingly misrepresent facts, nor subordinate his or her judgment to others. In tax practice, however, a licensee may resolve doubt in favor of his or her client as long as there is reasonable support for his or her position.
O.C.G.A. Secs. 43-3-8, 43-3-21.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.04 - Commissions

Current through Rules and Regulations filed through June 27, 2024
(1) "Commission" means any item of value given or received by a licensee to or from any third party in return for suggesting the purchase of any product or service.
(2) A licensee shall not recommend or refer to a client any product or service in exchange for a commission, recommend any product or service to be supplied by his or her client to a third party, or receive a commission when the licensee or the licensee's firm also performs for that client:
(a) An audit or review of a financial statement;
(b) A compilation of a financial statement when the licensee expects or reasonably might expect that a third party will use the financial statement and the licensee's report does not disclose a lack of independence; or
(c) An examination of prospective financial information.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.05 - Contingent Fees

Current through Rules and Regulations filed through June 27, 2024
(1) "Contingent fee" means a fee established for the performance of any public accountancy service pursuant to a written or oral agreement in which no fee will be charged unless a specified finding or result is attained, or in which the amount of the fee is otherwise dependent upon the finding or result of the service.
(2) A licensee shall not accept or perform any public accountancy services for a contingent fee or receive a contingent fee from a client for whom the licensee or the licensee's firm performs:
(a) An audit;
(b) A review;
(c) A compilation of a financial statement when the licensee expects or reasonably might expect that a third party will use the financial statement and the licensee's report does not disclose a lack of independence; or
(d) An examination of prospective financial information.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.06 - Incompatible Occupations

Current through Rules and Regulations filed through June 27, 2024
A licensee shall not concurrently engage in the practice of public accountancy and in any other business or occupation which impairs his or her independence or objectivity in rendering professional services.
O.C.G.A. Secs. 43-3-8, 43-3-21.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.07 - Competence

Current through Rules and Regulations filed through June 27, 2024
A licensee shall not undertake any engagement for the performance of professional services which he or she cannot reasonably expect to complete with due professional competence, including compliance, where applicable, with Rules  20-12-.08  and  20-12-.09.
O.C.G.A. Secs. 43-3-8, 43-3-21.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.08 - Auditing Standards

Current through Rules and Regulations filed through June 27, 2024
A licensee shall not permit his or her name to be associated with financial statements in such a manner as to imply that he or she is acting as an independent public accountant with respect to such financial statements unless he or she has complied with applicable generally accepted auditing standards. Statements on Auditing Standards issued by the American Institute of Certified Public Accountants, and other pronouncements having similar generally recognized authority, are considered to be interpretations of generally accepted auditing standards, and departures therefrom must be justified by those who do not follow them.
O.C.G.A. Sec. 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.09 - Accounting Principles

Current through Rules and Regulations filed through June 27, 2024
A licensee shall not express an opinion that financial statements are presented in conformity with generally accepted accounting principles if such financial statements contain any departure from such accounting principles which has a material effect on the financial statements taken as a whole, unless the licensee can demonstrate that by reason of unusual circumstances the financial statements would otherwise have been misleading. In such a case, the licensee's report must describe the departure, the approximate effects thereof, if practicable, and the reasons why compliance with the principle would result in a misleading statement. For purposes of this Rule generally accepted accounting principles are considered to be defined by pronouncements issued by the Financial Accounting Standards Board and its predecessor entities and similar pronouncements issued by other entities having similar generally recognized authority.
O.C.G.A. Sec. 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.10 - Forecasts

Current through Rules and Regulations filed through June 27, 2024
A licensee shall not in the performance of professional services permit his or her name to be used in conjunction with any forecast of future transactions in a manner which may reasonably lead to the belief that the licensee vouches for the achievability of the forecast.
O.C.G.A. Secs. 43-3-8, 43-3-21.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.11 - Confidential Client Information

Current through Rules and Regulations filed through June 27, 2024
A licensee shall not without the consent of his or her client disclose any confidential information pertaining to his or her client obtained in the course of performing professional services.
(a) This Rule does not:
1. Relieve a licensee of any obligations under Rules  20-12-.08  and  20-12-.09; or
2. Affect in any way a licensee's obligation to comply with a validly issued subpoena or summons enforceable by order of a court; or
3. Prohibit disclosures in the course of a quality review of a licensee's professional services; or
4. Preclude a licensee from responding to any inquiry made by the Board or any investigative or disciplinary body established by law or formally recognized by the Board.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.12 - Records

Current through Rules and Regulations filed through June 27, 2024
A licensee shall furnish to his or her client or former client, upon request made within a reasonable time:
(a) Any accounting or other records belonging to, or obtained from or on behalf of, the client which the licensee removed from the client's premises or received for the client's account, but the licensee may make and retain copies of such documents when they form the basis for work done by him or her; and
(b) A copy of the licensee's working papers, to the extent that such working papers include records which would ordinarily constitute part of the client's books and records and are not otherwise available to the client.
O.C.G.A. Secs. 43-3-8, 43-3-29.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.13 - Discreditable Acts

Current through Rules and Regulations filed through June 27, 2024
A licensee shall not commit any act that reflects adversely on his or her fitness to engage in the practice of public accountancy.
O.C.G.A. Secs. 43-3-8, 43-3-21.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.14 - Acting Through Others

Current through Rules and Regulations filed through June 27, 2024
A licensee shall not permit others to carry out on his or her behalf, either with or without compensation, acts which, if carried out by the licensee would place him or her in violation of the Rules of Conduct.
O.C.G.A. Secs. 43-3-8, 43-3-21.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.15 - Advertising and Solicitation

Current through Rules and Regulations filed through June 27, 2024
(1) A licensee shall not use or participate in the use of any form of public communication having reference to his or her professional services which contains a false, fraudulent, misleading, deceptive or unfair statement or claim. A false, fraudulent, misleading, deceptive or unfair statement or claim includes but is not limited to a statement or claim which:
(a) Contains a misrepresentation of fact; or
(b) Is likely to mislead or deceive because it fails to make full disclosure of relevant facts; or
(c) Contains any testimonial or laudatory statement, or other statement or implication that the licensee's professional services are of exceptional quality if not supported by verifiable facts; or
(d) Is intended or likely to create false or unjustified expectations of favorable results; or
(f) Implies educational or professional attainments or licensing recognition not supported in fact; or 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 adopted by the Board; or
(g) Represents that professional services can or will be competently performed for a stated fee when this is not the case, or makes representations with respect to fees for professional services that do not disclose all variables affecting the fees that will in fact be charged; or
(h) Contains other representations or implications that in reasonable probability will cause an ordinarily prudent individual to misunderstand or be deceived.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.16 - Forms of Practice

Current through Rules and Regulations filed through June 27, 2024
(1) A licensee may practice public accountancy only in a partnership, an association, a corporation, or any legal entity which practices public accountancy.
(2) A CPA or foreign accountant may only practice public accountancy in any legal entity in which a simple majority of the financial interests and voting rights are owned by CPAs in good standing in this state or any other state.
O.C.G.A. Secs. 43-3-2, 43-3-8, 43-3-16, 43-3-22, 43-3-31.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.17 - Firm Names

Current through Rules and Regulations filed through June 27, 2024
A licensee shall not practice public accountancy under a firm name which is misleading in any way as to the legal form of the firm or as to the individuals who are partners, members, officers or shareholders of the firm, or as to any matter with respect to which public communications are restricted by Rule  20-12-.15. However, the names of one or more past CPA owners may be included in the name of a firm or its successor, and a CPA owner surviving the death or withdrawal of all other CPA owners may continue to practice under a firm name for up to two years after becoming a sole CPA owner; provided, however, that the name of any such former CPA owner may not be used in the event that such past CPA owner license has been revoked, suspended or otherwise been the subject of action by the Board whereby the licensee has been prohibited, for any period of time from practicing public accountancy or prohibited from using the title CPA or holding himself or herself out as a CPA. The firm name is not intended to reflect those licensees who are solely employees of the firm, having no ownership interest in the firm. A firm name may not include the names of Non-CPA owners.
O.C.G.A. Secs. 43-3-2, 43-3-8, 43-3-16, 43-3-31.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.18 - Communications

Current through Rules and Regulations filed through June 27, 2024
A licensee shall, when requested, respond to communications from the Board within thirty days of the mailing of such communications by registered or certified mail.
O.C.G.A. Secs. 43-3-8, 43-3-20.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-12 - CODE OF PROFESSIONAL CONDUCT › Rule 20-12-.19 - Other Professional Standards

Current through Rules and Regulations filed through June 27, 2024
In the performance of services in the practice of public accountancy for which standards have been established by the American Institute of Certified Public Accountants or by other entities having similar generally recognized authority, a licensee shall conform to such standards. Services subject to this rule shall include but not be limited to, accounting and review services, consulting services, financial planning services, and tax services.
O.C.G.A. Sec. 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-13 - PEER REVIEW REQUIREMENTS FOR PUBLIC ACCOUNTING FIRMS › Rule 20-13-.01 - Purpose

Current through Rules and Regulations filed through June 27, 2024
The purpose of these Rules is to prescribe the requirements for the peer review; monitor compliance with applicable accounting and auditing standards adopted by generally recognized standard-setting bodies; emphasize education, including appropriate education programs or remedial procedures that may be recommended or required where reporting does not comply with appropriate professional standards.
O.C.G.A. Secs. 43-3-8, 43-3-17.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-13 - PEER REVIEW REQUIREMENTS FOR PUBLIC ACCOUNTING FIRMS › Rule 20-13-.02 - Renewal Requirements

Current through Rules and Regulations filed through June 27, 2024
(1) Each firm that has issued an attest or compilation report within the twenty-four (24) months preceding the date of expiration of the firm's license must submit, with the application for renewal, evidence of satisfactory completion of a Board approved peer review. The Board approved peer review must have been completed within the thirty-six (36) months preceding such firm's registration expiration. Evidence of satisfactory completion shall be the document issued by an organization registered with and approved by the Board for conducting and administrating Board approved peer reviews indicating the type of report and that all remedial/corrective actions, if needed, have been completed and are acceptable.
(2) Each firm that has not issued an attest or compilation report within the twenty-four (24) months preceding the date of expiration of the firm's license must submit written confirmation of such fact with the application for renewal.
(3) Firms that have issued an attest or compilation report within the twenty-four (24) months preceding the date of expiration of the firm's license, but have not had satisfactory completion of a Board approved peer review within the thirty-six (36) months preceding the date of the firm's license shall submit, with the renewal application, the following:
(1) any documents related to a peer review of the firm conducted within the thirty-six (36) months preceding the date of the firm's license expiration; and
(2) a letter explaining the failure to comply. Upon receipt of the above-referenced materials, the Board may deny renewal, waive the peer review requirements, renew with a limited license, or renew with conditions.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-13 - PEER REVIEW REQUIREMENTS FOR PUBLIC ACCOUNTING FIRMS › Rule 20-13-.03 - Board Approved Peer Review

Current through Rules and Regulations filed through June 27, 2024
(1) The Board adopts "Standards for Performing and Reporting on Peer Review" promulgated by the American Institute of Certified Public Accountants, as its minimum standards for an approved peer review. This shall not require a membership in any specific organization conducting or administrating Board approved reviews in accordance with these standards.
(2) Board approved peer reviews shall be those reviews conducted under the administration of organizations that register with and are approved by the Board based on their adherence to peer review minimum standards. Any organization that registers and is approved by the Board after July 1, 1998 shall comply with the provisions of subsection (4) of the Rule.
(3) A list of organizations conducting or administering Board approved peer reviews shall be maintained by the Board and available from the Board Office.
(4) To qualify as an organization approved by the Board to conduct or administer peer reviews, an organization must submit a Peer Review Administration Plan to the Board for review and approval.
(a) The plan of administration must:
1. Establish a Peer Review Committee (PRC) and subcommittees as needed, and provide professional staff as needed conducting peer reviews or the administration of peer reviews;
2. Establish procedures to communicate to firms participating in peer reviews the latest developments in peer review standards and the most common findings in the peer reviews conducted by the organization;
3. Establish procedures for resolving any disagreement which may arise out of the performance of a peer review;
4. Establish procedures to evaluate and document the performance of each reviewer, and conduct hearings which may lead to disqualification of a reviewer who does not meet the American Institute of Certified Public Accountants Standards
5. Require the maintenance of records of peer reviews conducted or administered by the organization in accordance with the records retention rules of the American Institute of Certified Public Accountants.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-13 - PEER REVIEW REQUIREMENTS FOR PUBLIC ACCOUNTING FIRMS › Rule 20-13-.04 - Peer Review Oversight Committee

Current through Rules and Regulations filed through June 27, 2024
(1) The Board shall as it deems necessary, appoint a Peer Review Oversight Committee ("Committee") which shall be chaired by a member of the Board. Members of the Committee shall serve at the pleasure of the Board and may include persons who are not members of the Board, but a majority of the members shall hold current licenses to practice public accountancy and be in good standing at all times while serving on the Committee. Committee members shall not be members of a Peer Review Committee described in Rule  20-13-.03.
(2) The Committee shall assist the Board in implementation and administration of the requirements of this chapter and will have such duties as directed by the Board.
O.C.G.A. §§
									43-3-8, 43-3-17.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-13 - PEER REVIEW REQUIREMENTS FOR PUBLIC ACCOUNTING FIRMS › Rule 20-13-.05 - Exceptions

Current through Rules and Regulations filed through June 27, 2024
(1) A firm that has been licensed for two years or less at the time of the firm's renewals shall be exempted from the requirement of submitting evidence of satisfactory completion of a Board approved peer review.
(2) The Board may waive or modify the requirement of submitting evidence of satisfactory completion of a Board approved peer review in cases of hardship. A firm seeking a hardship exemption must submit a written request that sets forth detailed reasons for the request of exemption. Such request must be submitted with the firm's license renewal application and must be received by Board prior to the expiration of the firm's license. The firm's license will continue until the Board renders a decision on the request. After considering the request, the Board may deny the exception, grant the exception, or grant the exception with limitation and/or conditions.
O.C.G.A. Secs. 43-3-8, 43-3-17.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-13 - PEER REVIEW REQUIREMENTS FOR PUBLIC ACCOUNTING FIRMS › Rule 20-13-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs. 43-3-23.2, 43-3-32, 43-1-19.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-13 - PEER REVIEW REQUIREMENTS FOR PUBLIC ACCOUNTING FIRMS › Rule 20-13-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs. 43-3-23.2, 43-3-28, 43-3-29, 43-3-29.1.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.01 - Procedural Rules

Current through Rules and Regulations filed through June 27, 2024
Rules  20-14-.01  through  20-14-.42  govern procedure in "contested cases" as that term is defined in the Georgia Administrative Procedure Act (O.C.G.A. 50-13-2(2)) and which are conducted before the Board.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.02 - Docket

Current through Rules and Regulations filed through June 27, 2024
(1) The Board shall keep a book known as a docket, which shall be arranged by a sequential numbering system for each case or other matter and shall show for each case or matter, as permitted by law, all proceedings, actions and filings.
(2) The Board shall keep a docket index by both docket number and alphabetical list of the names of the Respondents in all proceedings.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.03 - Office Hours

Current through Rules and Regulations filed through June 27, 2024
The Office of the Board shall be open from 8:00 a.m. to 5:00 p.m. each weekday except Saturdays, Sundays and legal holidays.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.04 - Communications

Current through Rules and Regulations filed through June 27, 2024
All communications, including correspondence, motions, and pleadings, shall be filed with the Board. Copies shall be furnished to all parties of record, including the attorney representing the State. An original and one duplicate of all correspondence, motions, and pleadings shall be filed with the Board and shall comply in all respects with Rule  20-14-.23.
Authority; O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.05 - Date of Filing

Current through Rules and Regulations filed through June 27, 2024
All communications, correspondence, motions and pleadings in any proceedings shall be deemed to be filed or received on the date on which they are actually received by the Board.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.06 - Computation of Time

Current through Rules and Regulations filed through June 27, 2024
Computation of any period of time referred to in these rules shall begin with the first day following that on which the act which initiates such period of time occurs. When the last day of the period so computed is a day on which the Office of the Board is closed, the period shall run until the end of the following business day. When such period of time, with the intervening Saturdays, Sundays and legal holidays counted, is seven (7) days or less, the said Saturdays, Sundays and legal holidays shall be excluded from the computation; or otherwise such days shall be included in the computation.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.07 - Extension of Times

Current through Rules and Regulations filed through June 27, 2024
It shall be within the discretion of the presiding officer to extend, for good cause shown, any time limit prescribed or allowed by these rules. All requests for an extension should be made by a motion in accordance with Rule  20-14-.15  and shall indicate therein whether all parties concur. The presiding officer shall notify all parties of its action upon the motion. Extension shall be granted only when the presiding officer is satisfied that good cause has been shown and not otherwise.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.08 - Signatures

Current through Rules and Regulations filed through June 27, 2024
Every notice, pleading, petition, motion or other document filed by a party, represented by an attorney other than the Board, shall be signed by at least one attorney of record in his or her individual name, and his or her address and telephone number shall be stated. A party who is not represented by an attorney shall sign his or her pleading and state his or her address and telephone number. Except when otherwise specifically provided by rule or statute, pleadings need not be verified or accompanied by affidavit. The signature of an attorney constitutes a certificate by him or her that he or she has read the pleading, and that it is not interposed for delay.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.09 - Ex Parte Communication

Current through Rules and Regulations filed through June 27, 2024
No individual not employed by the Board shall communicate ex parte with the presiding officer, any member of the Board or any employee of the Board involved in the decisional process with respect to the merits of a contested case. If any ex-parte communication is directed to any individual in violation of these rules, the presiding officer and all other parties shall be immediately informed of the substance of the communication and the circumstances of its receipt; provided, that a request for information with respect to the status of a proceeding shall not be prohibited by this section.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.10 - Petition for Promulgation, Amendment, or Repeal of Rules

Current through Rules and Regulations filed through June 27, 2024
(1) Form of Petition. Each petition for promulgation, amendment or repeal of Board rules made pursuant to the Georgia Administrative Procedure Act shall be filed with the Board. The petition shall be in writing and shall state:
(a) The name and address of the petitioner;
(b) The full text of the rule requested to be amended or repealed, or the full text of the rule desired to be promulgated;
(c) A statement of the reason such rule should be amended, repealed, or promulgated including a statement of all pertinent existing facts which relate to petitioner's interest in the matter; and
(d) Citations of legal authority, if any, which authorize, support, or require the action requested by petition. The petition shall be verified under oath by, or in proper behalf of, the petitioner.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.11 - Initial Pleading

Current through Rules and Regulations filed through June 27, 2024
(1) The hearing in a contested case shall be commenced by the Board's filing of a notice of hearing directed to the respondent, or respondents.
(2) Every pleading or other paper submitted for filing in a contested case, to the extent possible, shall contain the following:
(a) A title which indicates the nature of the proceeding and the parties involved therein;
(b) The name of the Board;
(c) A short and plain statement of the nature of the pleading (e.g., Answer, Motion for Continuance, etc.);
(d) In addition, the notice of hearing shall, to the extent possible, contain the following:
1. A short and plain statement of the matters asserted or the issues involved;
2. A clear and concise statement of the laws involved;
3. A notice of the rights of the individual to whom the notice of hearing is directed;
4. A statement that an answer to the matters asserted is required; and
5. Any other information required by law or deemed appropriate by the Board.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.12 - Answer

Current through Rules and Regulations filed through June 27, 2024
The party to whom a notice of hearing is directed must file with the Board an answer within fourteen (14) days after service of the notice of hearing. All allegations contained in the notice of hearing which are not specifically admitted are deemed denied.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.13 - Replies

Current through Rules and Regulations filed through June 27, 2024
A reply to the answer shall not be permitted, and any new matters asserted in the answer shall be deemed denied.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.14 - Amendments

Current through Rules and Regulations filed through June 27, 2024
Any party, including the Board, may amend any pleading or notice without leave of the Board until the eighth day prior to the date set for the hearing on the matter. Thereafter a party may amend his or her pleadings only by leave of the presiding officer, and leave shall be freely given when justice so requires. If an amendment is made to a notice of hearing, the answer to said amended notice shall be filed within seven (7) days after service of the amended notice, unless otherwise ordered by the presiding officer.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.15 - Motions: Written and Oral

Current through Rules and Regulations filed through June 27, 2024
(1) An application to the Board for an order to take any action or to enter any order shall be made by motion which, unless made during the hearing, shall be made in writing, shall state specifically the grounds therefor, and shall set forth the action or order sought. A copy of all written motions shall be served upon the parties in accordance with Rules  20-14-.20  through  20-14-.23.
(2) A motion for a continuance or an extension of time shall be ruled upon by the presiding officer forthwith. All other motions shall be ruled upon by the presiding officer at the outset of the hearing, after an opportunity for argument by the parties; provided, however, that when the presiding officer is a duly appointed hearing officer, the presiding officer may establish a hearing schedule and dispose of motions at his or her discretion. The presiding officer may request briefs in support of or in opposition to any motion.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.16 - More Definite Statement

Current through Rules and Regulations filed through June 27, 2024
A motion for more definite statement shall be filed and ruled upon pursuant to Rule  20-14-.15.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.17 - General Procedures

Current through Rules and Regulations filed through June 27, 2024
Proceedings before the Board shall be conducted as expeditiously as possible, with due regard to the rights of the parties. In contested cases before the Board, upon issuance of a notice of hearing, the procedures set forth in this Chapter shall enable the parties to obtain relevant information needed for preparation of the case, to the extent that such disclosure is authorized by law.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.18 - Witnesses, Respondent Statements, Witness Statements

Current through Rules and Regulations filed through June 27, 2024
(1) The parties shall within a reasonable time prior to the commencement of the hearing but at least ten (10) days prior to the hearing, exchange lists of the names, addresses, and phone numbers of witnesses, including experts, whom each party expects to call or may call on its behalf.
(2) The parties shall also, within a reasonable period of time prior to the hearing, exchange copies of documents, and designate documents already in the possession of the other party which are intended to be introduced as evidence at the hearing. The parties shall similarly, upon request, make available to each other for inspection, copying, testing or sampling any tangible item intended to be introduced as evidence.
(3) Respondent shall be furnished, within a reasonable time prior to the commencement of the hearing but at least ten (10) days prior to the hearing, any written statements or other record memorializing oral statements made by the Respondent during the course of the investigation.
(4) The parties shall be required to confer either in person or by telephone, in reasonable advance of a scheduled hearing date but at least seven (7) days prior to the hearing, in a good-faith attempt to reach an agreement as to the admissibility of any documents or tangible items intended to be offered in evidence for either side. The parties may stipulate as to any matter of fact and such stipulation will satisfy a party's burden of proving the fact alleged. The parties shall be encouraged to reach pre-hearing stipulations which could facilitate adjudication of the case. The hearing officer, upon his or her own motion or upon the request of either party, may schedule a pre-hearing conference to hear and rule on motions or other preliminary matters, or otherwise facilitate adjudication of the case.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.19 - Pre-Hearing Discovery

Current through Rules and Regulations filed through June 27, 2024
Except as may be expressly authorized by these rules or by statute, no other forms of prehearing discovery shall be authorized or permitted including, but not limited to the following: interrogatories; requests for production of documents and things; requests for physical or mental examination; and requests for admission.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.20 - Service by the Board

Current through Rules and Regulations filed through June 27, 2024
Service of the notice of hearing, initial decision and final order shall be by personal delivery or certified mail to the licensee or applicant, in addition to counsel of record. All other notices, pleadings, orders, motions, and other documents shall be served by first class mail, email, fax, or personal delivery.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.21 - Service on All Parties

Current through Rules and Regulations filed through June 27, 2024
A copy of the answer and all other pleadings, notices, motions, briefs, memoranda, and other documents filed by any party with the Board shall be served upon all other parties to the proceeding, including counsel for the Board, by first-class mail, email, fax, or personal delivery.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.22 - To Party's Attorney

Current through Rules and Regulations filed through June 27, 2024
Service upon a party's attorney shall be deemed service upon the party, except as provided in Rule 20-14-20.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.23 - Filing of Pleading

Current through Rules and Regulations filed through June 27, 2024
A pleading subsequent to the Notice of Hearing shall not be entitled to filing unless accompanied by an Acknowledgement of Service required hereunder or a certificate that the service required hereunder has been made. In addition, a pleading shall not be entitled to filing unless it is stamped or otherwise marked in the upper left-hand corner on the first page of the document as "original," and a duplicate copy is simultaneously submitted which is stamped or otherwise marked as "duplicate" in the upper left hand corner on the first page.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.24 - Substitution of Parties

Current through Rules and Regulations filed through June 27, 2024
The presiding officer may upon motion, at any time during the course of the proceeding, permit such substitution of parties as justice may require.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.25 - Intervention

Current through Rules and Regulations filed through June 27, 2024
Any individual desiring to intervene pursuant to Section 14 of the Georgia Administrative Procedure Act (O.C.G.A. 50-13-14) shall file a motion in accordance with Rule  20-14-.23, which motion shall state therein the specific grounds for seeking intervention. The Board and any other parties shall have fourteen (14) days from the date of service to file a response to such request.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.26 - Evidence on Hearings

Current through Rules and Regulations filed through June 27, 2024
In all hearings the testimony of witnesses shall be taken orally before the Board or hearing officer, unless otherwise provided by these rules.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.27 - Evidence on Motions

Current through Rules and Regulations filed through June 27, 2024
When a motion is based on facts not appearing of record, the presiding officer may hear the matter on affidavits presented by the respective parties, but the presiding officer may direct that the matter be heard wholly or partly on oral testimony.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.28 - Objections and Exceptions

Current through Rules and Regulations filed through June 27, 2024
Formal exceptions to rulings on evidence are unnecessary. It is sufficient that a party, at the time that a ruling of the presiding officer is made or sought, makes known to the presiding officer the action which he or she desires taken or his or her objections to such action and his or her grounds therefor.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.29 - Subpoenas

Current through Rules and Regulations filed through June 27, 2024
(1) In contested cases, subpoenas shall be issued without discrimination between public and private parties. At any time after issuance of the Notice of Hearing, and prior to the scheduled date for the hearing, the parties may request the issuance of subpoenas by filing a written request with the Board, in accordance with Rule  20-14-.04, with appropriate service on the opposing party or counsel. Subpoena requests shall state the name and complete address of the individual to whom it is directed.
(2) Subpoenas issued pursuant to a request in accordance with Rule  20-14-.29(1)  shall not be issued in blank. Every subpoena issued by the Board shall state the name of the Board and the title of the action, and shall command each individual to whom it is directed to attend and give testimony at the hearing at a time and place therein specified, or to produce documents for examination at the hearing, or both. If such a subpoena is directed to any member, investigator, employee, or other agent or representative of the Board, including experts retained by the Board for purposes of the particular case, production of documentary evidence from the Board or investigative file of the applicant or licensee and the taking of testimony at the hearing from such individual or individuals shall be governed by applicable provisions in the practice act regulating the business or profession, and by O.C.G.A. 43-3-20(b).
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-14 - PROCEDURAL RULES › Rule 20-14-.30 - Taking of Testimony by Deposition

Current through Rules and Regulations filed through June 27, 2024
(1) At any time during the course of the proceeding, the presiding officer may, in his or her discretion, permit the testimony of a witness to be taken by deposition. Application to take testimony by deposition shall be made in writing and shall be filed with the Board and served upon all parties to the proceedings, including counsel for the Board.
(2) The application shall state the name and address of the witness; the subject matter concerning which the witness is expected to testify; the date, time and place of the proposed deposition; and the reason why the witness cannot appear and testify before the Board. The presiding officer may, in his or her discretion, allow the application where the circumstances are such that the witness to be deposed cannot appear before the Board without substantial hardship to the deponent or to the parties to the case or that testimony by any other method will unduly delay expeditious completion of the proceedings. An application for the taking of testimony by deposition shall not be allowed if the deposition would result in any undue burden to another party or any undue delay of the proceedings. If the application is allowed, the presiding officer should give notice of the taking of the testimony by deposition to all parties.
O.C.G.A. Secs. 43-3-8, 43-3-20, 43-3-21, 43-3-22, 43-3-23, 43-3-24, 43-3-28.