---
title: O.C.G.A. § 43-3-12. Reciprocity for certified public accountants.
collection: code
id: 43-3-12
cite_as: O.C.G.A. § 43-3-12 (2025)
canonical_url: https://georgiacommons.org/code/43-3-12
md_url: https://georgiacommons.org/code/43-3-12.md
text_url: https://georgiacommons.org/code/43-3-12/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=42
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.
in_force: true
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    md_url: https://georgiacommons.org/code/43-3-12.md?version=until+January+1%2C+2026
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PROFESSIONS AND BUSINESSES / ACCOUNTANTS
extraction_warnings:
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---

# O.C.G.A. § 43-3-12. Reciprocity for certified public accountants.

The board, in its discretion, may waive the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 and may issue a certificate as a certified public accountant to any individual who possesses the qualifications specified in paragraphs (1) and (2) of subsection (b) of Code Section 43-3-9 and what the board determines to be comparable to the qualifications under paragraph (3) of subsection (b) of Code Section 43-3-9 and who is a holder of a certificate as a certified public accountant, then in full force and effect, issued under the laws of any other state; provided, however, that the certificate held by such individual was issued by any other state after an examination which, in the judgment of the board, is the equivalent of the standard established by the board for examinations administered pursuant to paragraph (4) of subsection (b) of Code Section 43-3-9; and provided, further, that such privileges are extended to citizens of this state by any other state that originally granted the certificate. Notwithstanding the foregoing, the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 may be waived by the board in the case of an applicant who has been engaged in public practice for a period of ten years in any other state pursuant to the authority of such state.

## History

Code 1933, § 84-209, enacted by Ga. L. 1935, p. 85, § 9; Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-11; Ga. L. 1983, p. 559, § 6; Code 1981, § 43-3-12, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2025, p. 296, § 1-4/HB 148, effective January 1, 2026.

## Amendments

The 2025 amendment, effective January 1, 2026, substituted “be comparable to” for “be the substantial equivalent of” in the first sentence and substituted “may be waived” for “shall be waived” in the second sentence.

## Delayed Effective Date

Code Section 43-3-12 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.