O.C.G.A.

O.C.G.A. § 43-3-15 (2019)

Foreign registered accountant

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

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.

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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.

History

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.

Annotations

Editor’s notes. This Code section formerly pertained to

oral examinations for registered public accountants; permanent record of examinations. The former Code section was based on Code 1933, § 84-205, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 9; Ga. L. 1989, p. 1098, § 5; Ga. L. 1995, p. 1302, § 13, and was repealed by Ga. L. 2002, p. 863, § 6, effective July 1, 2003.