TITLE 43 PROFESSIONS AND BUSINESSES

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

43-3-24. Sanctions; probation.

1. After notice and hearing as provided in Code Section 43-3-23, the board may impose any one or more of the following sanctions in addition to the actions described in Code Sections 43-3-21, 43-3-22, and 43-3-25 for any of the causes described in Code Sections 43-3-21, 43-3-22, and 43-3-25:
   1. Refuse to grant or renew a license to an applicant;
   2. Administer a public or private reprimand, provided that a private reprimand shall not be disclosed to any person except the licensee;
   3. Suspend any license for a definite period or for an indefinite period in connection with any condition that may be attached to the restoration of such license;
   4. Limit or restrict any license as the board deems necessary for the protection of the public;
   5. Revoke any license;
   6. Condition the penalty upon, or withhold formal disposition pending, the applicant's or licensee's submission to such care, counseling, or treatment as the board may direct;
   7. Impose on a licensee or applicant fees or charges in an amount necessary to reimburse the board for the administrative and legal costs incurred by the board in conducting an investigative or disciplinary proceeding;
   8. Require the licensee to complete successfully the specific courses or types of continuing professional education as specified by the board in accordance with Code Section 43-3-19 or pass special examinations as specified by the board, all at the cost and expense of the licensee;
   9. Require the licensee or firm holding a license to submit to a preissuance review prior to the issuance of any future reports, in a manner and for a duration as set by the board by a reviewer selected by the board at the licensee's cost and expense;
   10. Require a licensee or firm holding a license to submit to a peer review of its accounting and auditing practices upon such terms and conditions as shall be determined by the board at the cost and expense of such licensee; or
   11. Impose a civil penalty pursuant to Code Section 43-3-25.
2. In addition to and in conjunction with the actions described in subsection (a) of this Code section, the board may make a finding adverse to the licensee or applicant but withhold imposition of judgment and penalty or it may impose the judgment and penalty but suspend enforcement thereof and place the licensee on probation, which may be vacated upon noncompliance with such reasonable terms as the board may impose.

(Code 1981, §43-3-24, enacted by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 12/HB 246.)