O.C.G.A.
O.C.G.A.

O.C.G.A. § 43-3-11 (2019)

Certificate holder as “certified public accountant” or “public accountant”

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

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.”

History

Code 1933, § 84-212, enacted by Ga. L. 1935, p. 85, § 12; Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-9; Ga. L. 2000, p. 1706, § 19; Code 1981, § 43-3-11, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.

Annotations

The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-9 as present Code Section 43-3-11; in this Code section, in the first sentence, substituted "individual" for "person" and substituted "license" for "live permit", and deleted the former second sentence, which read: "The division director shall maintain a list of certified public accountants; and, for this purpose, the board may provide by regulation a procedure whereby all certified public accountants are required to register with the board periodically."

Editor's notes. - Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-11 as present Code Section 43-3-12.