Cited 2 times | Published | Supreme Court of Georgia | Oct 18, 1999 | 522 S.E.2d 650, 99 Fulton County D. Rep. 3786
...571 (468 SE2d 749) (1996), falsely representing that he was a CPA; and on May 10, 1996, in a letter to another attorney, he falsely represented that he was a member of the firm of “Perry O. Lemmons & Associates, Certified Public Accountants.” These actions were in contradiction to OCGA § 43-3-35 (a) which provides, in pertinent part, that no one shall assume the title of CPA unless he or she holds a current permit to engage in public accountancy....
Published | Supreme Court of Georgia | Nov 30, 1987 | 362 S.E.2d 348
...permits audit personnel other than certified public accountants to carry out the same tasks; that the two certified public accountants perform no duties directly with members of the public, nor any that lawfully may be performed only by certified public accountants under the provisions of OCGA § 43-3-35 et seq.; that neither they nor Price Waterhouse & Co....
...are performed on behalf of the public generally, or exclusively for a single employer.
4. The second contention of Davis and Kenkel — that they are not engaged in “public accounting” because that which they do may be done lawfully under OCGA § 43-3-35 by persons who are not certified public accountants — also is rejected.
(a) The fact is that the two are licensed by the state as certified public accountants, and employed by a firm of certified public accountants to perform accounting...
