TITLE 43 PROFESSIONS AND BUSINESSES

Section 3. Accountants, 43-3-1 through 43-3-38.

43-3-12. Reciprocity for certified public accountants.

The board, in its discretion, may waive the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 and may issue a certificate as a certified public accountant to any individual who possesses the qualifications specified in paragraphs (1) and (2) of subsection (b) of Code Section 43-3-9 and what the board determines to be the substantial equivalent of the qualifications under paragraph (3) of subsection (b) of Code Section 43-3-9 and who is a holder of a certificate as a certified public accountant, then in full force and effect, issued under the laws of any other state; provided, however, that the certificate held by such individual was issued by any other state after an examination which, in the judgment of the board, is the equivalent of the standard established by the board for examinations administered pursuant to paragraph (4) of subsection (b) of Code Section 43-3-9; and provided, further, that such privileges are extended to citizens of this state by any other state that originally granted the certificate. Notwithstanding the foregoing, the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 shall be waived by the board in the case of an applicant who has been engaged in public practice for a period of ten years in any other state pursuant to the authority of such state.

(Code 1933, § 84-209, enacted by Ga. L. 1935, p. 85, § 9; Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, §43-3-11; Ga. L. 1983, p. 559, § 6; Code 1981, §43-3-12, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.)

The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-11 as present Code Section 43-3-12; substituted "subsection (b) of Code Section 43-3-9" for "subsection (a) of Code Section 43-3-6" throughout; in the first sentence, substituted "individual" for "person" near the beginning, substituted "any other state; provided, however, that the certificate held by such individual was issued by any other state" for "another state, provided that the certificate held by such person was issued" in the middle, and substituted "any other state that originally granted" for "the state originally granting" near the end, and substituted "any other state pursuant to the authority of such" for "another state pursuant to authority issued by" in the second sentence.