TITLE 43 PROFESSIONS AND BUSINESSES

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

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.

(Code 1933, § 84-211, enacted by Ga. L. 1935, p. 85, § 11; Ga. L. 1958, p. 216, § 2; Ga. L. 1964, p. 723, § 2; Ga. L. 1968, p. 1232, § 1; Code 1933, § 84-206, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981,43-3-20; Ga. L. 1989, p. 1098, § 7; Code 1981, §43-3-15, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 6/HB 246.)

The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-20 as present Code Section 43-3-15; in this Code section, substituted "his or her license" for "his live permit" in the first and third sentences; in the first sentence, substituted "individual" for "person" near the beginning, and substituted "by this chapter and the rules or regulations" for "by law and the rules and regulations" near the end, in the second sentence, substituted "provisions of this chapter and rules or regulations" for "laws and rules and regulations", and, in the third sentence, substituted "such license" for "such permit", inserted "the" preceding "terms", and deleted "as" preceding "determined".

The 2015 amendment, effective July 1, 2015, substituted the present provisions of this Code section for the former provisions, which read: "Any individual who was registered with the board on or before July 1, 1989, as a foreign accountant based on being a holder in good standing of a certificate, license, or degree in a foreign country constituting a recognized qualification for the practice of public accountancy in such country shall be eligible to renew his or her license under such terms and conditions as provided by this chapter and the rules or regulations of the board. Such registered foreign accountant shall be subject to the provisions of this chapter and rules or regulations of the board, including, but not limited to, those concerning continuing professional education requirements and disciplinary actions. Should such registered foreign accountant fail to renew his or her license or have such license revoked or suspended, the board may reinstate such registered foreign accountant under the terms and conditions determined by the board."