Georgia Commons

Official Code of Georgia Annotated

Title 43. PROFESSIONS AND BUSINESSES · Chapter 3. ACCOUNTANTS

43-3-10. Examinations for certified public accountants.

Active2 versions printed

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Effective January 1, 2026.In force today: Effective January 1, 2026.
  1. (a)

    The board may provide, by rule or regulation, for the general scope of the examination described in paragraph (4) of subsection (b) of Code Section 43-3-9. The board may approve the examination and obtain advice and assistance in providing for and grading such examination and the executive director, with approval of the board, may contract with third parties to perform administrative services with respect to the examination as he or she deems appropriate.#

  2. (b)

    Unless otherwise provided by rule or regulation of the board, as a prerequisite to sit for the examination, applicants shall meet the education requirements provided in division (b)(3)(A)(i), (b)(3)(B)(i), or (b)(3)(C)(i) of Code Section 43-3-9.#

  3. (c)

    An applicant for the certificate of certified public accountant who has successfully completed the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 shall not use the CPA title or hold himself or herself out as a certified public accountant until he or she has the requisite education and experience and has received his or her certificate and license as a certified public accountant.#

  4. (d)

    The board, by rule or regulation, may provide for granting a credit to any applicant for satisfactory completion of an examination in any one or more of the subjects provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 given by the licensing authority in any other state. Such rules or regulations shall include such requirements as the board deems appropriate to ensure that any examination approved as a basis for any such credit, in the judgment of the board, shall be at least as thorough as the examination approved by the board at the time of the granting of such credit.#

  5. (e)

    The board, by rule or regulation, may prescribe the time and conditions under which an applicant may retain credit for a portion or portions of the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1933, § 84-205, enacted by Ga. L. 1935, p. 85, § 5; Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-7; Ga. L. 1983, p. 559, § 3; Ga. L. 1989, p. 1098, § 1; Ga. L. 2000, p. 1706, § 19; Ga. L. 2002, p. 863, § 2; Code 1981, § 43-3-10, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2025, p. 296, § 1-3/HB 148, effective January 1, 2026.

Delayed effective date

Code Section 43-3-10 is set out twice in this Code. This version is effective January 1, 2026. For version effective until January 1, 2026, see the preceding version.

Amendments

The 2025 amendment, effective January 1, 2026, rewrote subsection (b), which read: “As a prerequisite to sit for the examination, applicants shall meet the education requirements provided in division (b)(3)(A)(ii) of Code Section 43-3-9.”.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t43-ch1-32-(v30)-pdf.pdf, Volume V30, 2022 edition, 2025 supplement, pages 40 to 41; merge action: replaced; file SHA-256 2878b50660ad.

Effective until January 1, 2026.No longer in force as printed (Effective until January 1, 2026.)
  1. (a)

    The board may provide, by rule or regulation, for the general scope of the examination described in paragraph (4) of subsection (b) of Code Section 43-3-9. The board may approve the examination and obtain advice and assistance in providing for and grading such examination and the executive director, with approval of the board, may contract with third parties to perform administrative services with respect to the examination as he or she deems appropriate.#

  2. (b)

    As a prerequisite to sit for the examination, applicants shall meet the education requirements provided in division (b)(3)(A)(ii) of Code Section 43-3-9.#

  3. (c)

    An applicant for the certificate of certified public accountant who has successfully completed the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 shall not use the CPA title or hold himself or herself out as a certified public accountant until he or she has the requisite education and experience and has received his or her certificate and license as a certified public accountant.#

  4. (d)

    The board, by rule or regulation, may provide for granting a credit to any applicant for satisfactory completion of an examination in any one or more of the subjects provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 given by the licensing authority in any other state. Such rules or regulations shall include such requirements as the board deems appropriate to ensure that any examination approved as a basis for any such credit, in the judgment of the board, shall be at least as thorough as the examination approved by the board at the time of the granting of such credit.#

  5. (e)

    The board, by rule or regulation, may prescribe the time and conditions under which an applicant may retain credit for a portion or portions of the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1933, § 84-205, enacted by Ga. L. 1935, p. 85, § 5; Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-7; Ga. L. 1983, p. 559, § 3; Ga. L. 1989, p. 1098, § 1; Ga. L. 2000, p. 1706, § 19; Ga. L. 2002, p. 863, § 2; Code 1981, § 43-3-10, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.

Delayed effective date

Code Section 43-3-10 is set out twice in this Code. This version is effective until January 1, 2026. For version effective January 1, 2026, see the following version.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t43-ch1-32-(v30)-pdf.pdf, Volume V30, 2022 edition, 2025 supplement, pages 39 to 40; merge action: replaced; file SHA-256 2878b50660ad.

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