---
title: O.C.G.A. § 43-3-10. Examinations for certified public accountants.
collection: code
id: 43-3-10
cite_as: O.C.G.A. § 43-3-10 (2025)
canonical_url: https://georgiacommons.org/code/43-3-10
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text_url: https://georgiacommons.org/code/43-3-10/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t43-ch1-32-(v30)-pdf.pdf?sfvrsn=94981bdc_0#page=40
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: Effective January 1, 2026.
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PROFESSIONS AND BUSINESSES / ACCOUNTANTS
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---

# O.C.G.A. § 43-3-10. Examinations for certified public accountants.

(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.

(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.

(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.

(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.

(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.

## 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.

## 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.”.

## 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.