TITLE 43 PROFESSIONS AND BUSINESSES

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

43-3-19. Continuing professional education requirements.

1. When an individual for one year or more has been certificated as a certified public accountant and has maintained licensure under such status, his or her application for renewal of a license shall be accompanied or supported by such evidence as the board shall prescribe of satisfactory completion of continuing professional education as provided in this Code section, provided that the board may relax or suspend requirements of continuing professional education in instances where an applicant's health requires it or in instances of individual hardship.
2. The board shall be authorized to promulgate rules or regulations providing for continuing professional education which shall include:
   1. The number of hours of acceptable continuing professional education, which shall not be less than 60 hours, required to renew a license;
   2. The assignment of credit for hours in excess of the minimum continuing professional education requirement;
   3. The proration of required continuing professional education hours;
   4. Criteria for continuing professional education programs;
   5. Accreditation of continuing professional education programs; and
   6. The assignment of credits for participation in continuing professional education programs.
3. All provisions of this chapter relating to continuing professional education shall be administered by the board; and, in addition to the other powers conferred on the board by this chapter, the board shall have the authority to appoint a committee or committees composed of certified public accountants, as it deems appropriate, to administer, implement, and otherwise carry out the provisions of this chapter relating to continuing professional education. The board may enter into agreements with sponsors to provide continuing professional education.
4. Any licensee who has attained the age of 70 shall be exempt from the continuing professional educational requirements of this Code section and paragraph (1) of Code Section 43-3-24.

(Code 1933, § 84-210, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, §43-3-25; Ga. L. 1989, p. 1098, § 8; Ga. L. 2005, p. 1030, § 9/SB 55; Code 1981, §43-3-19, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 9/HB 246.)

The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-25 as present Code Section 43-3-19; substituted "When an individual for one year or more has been certificated as a certified public account or was registered as a foreign accountant in this state before July 1, 1989, and has maintained licensure under such status, his or her application for renewal of a license" for "Every application for renewal of a live permit by any individual who is and has been certificated as a certified public accountant or registered as a foreign accountant by this state for one year or more" in subsection (a); rewrote subsection (b); added the second sentence in subsection (c); and added subsection (d).

The 2015 amendment, effective July 1, 2015, deleted "or was registered as a foreign accountant in this state before July 1, 1989," following "certified public accountant" near the beginning of subsection (a).