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Georgia State Code
Title      43
Chapter       3  
Section Navigation     1 ... 10         11 ... 20    
      21 ... 27         28 ... 36    
  36.1 ... 38      
Section<<< 21 22 23 23.1 23.2 23.3 24 25 26 27 >>>  
Title 43, Chapter 3, Section 21 (43-3-21)

(a) A firm practicing public accountancy in this state shall register with the board as a firm of public accountants, provided it meets the following requirements:

(1) Each partner, member, or shareholder of the firm shall be a certified or registered public accountant of some state in good standing;

(2) The firm shall be in compliance with all requirements and provisions of state law governing the organizational form of the firm;

(3) The firm shall comply with all regulations pertaining to firms registered with the board; and

(4) The resident manager of the office of the firm and each partner, member, or shareholder thereof personally engaged within this state in the practice of public accountancy shall be a certified or registered public accountant of this state in good standing.

(b) A firm may register as a firm of certified public accountants as long as it meets the requirements of subsection (a) of this Code section and all partners, members, or shareholders of the firm are certified public accountants of some state in good standing.

(c) Each firm which practices public accountancy in this state shall be registered biennially under this chapter with the board, provided that any firm which opens between biennial reporting periods shall register with the board within 60 days after it opens. The board, by regulation, shall prescribe the procedure to be followed in effecting such registration and the information which must be provided regarding the firm and its practice.

(d) A firm shall file written notice to the board, within 60 days after the occurrence of the opening of a new office or the closing or change of address of any of its offices. Each such office shall be under the supervision of a resident manager who may be either a partner, principal, shareholder, member, or a staff employee holding a live permit.

(e) Neither the denial of a firm registration under this Code section nor the denial of the renewal of a firm registration under Code Section 43-3-23 shall be considered to be a contested case within the meaning of Chapter 13 of Title 50, the "Georgia Administrative Procedure Act." Notice and hearing within the meaning of said Chapter 13 of Title 50 shall not be required, but the applicant shall be allowed to appear before the board if he or she requests.

Sunday May 24 03:26 EDT


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