---
title: O.C.G.A. § 43-3-15. Foreign registered accountant.
collection: code
id: 43-3-15
cite_as: O.C.G.A. § 43-3-15 (2025)
canonical_url: https://georgiacommons.org/code/43-3-15
md_url: https://georgiacommons.org/code/43-3-15.md
text_url: https://georgiacommons.org/code/43-3-15/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t43-ch1-32-(v30)-2022-pdf.pdf?sfvrsn=921d056f_0#page=105
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
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publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PROFESSIONS AND BUSINESSES / ACCOUNTANTS
---

# O.C.G.A. § 43-3-15. Foreign registered accountant.

Notwithstanding any other provision of this chapter, on and after July 1, 2015, each foreign registered accountant who holds a license from the board and who is in good standing shall be certificated as a certified public accountant. On and after July 1, 2015, the board shall not consider any application for a foreign registered accountant.

## History

Code 1933, § 84-211, enacted by Ga. L. 1935, p. 85, § 11; Ga. L. 1958, p. 216, § 2; Ga. L. 1964, p. 723, § 2; Ga. L. 1968, p. 1232, § 1; Code 1933, § 84-206, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, 43-3-20; Ga. L. 1989, p. 1098, § 7; Code 1981, § 43-3-15, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 6/HB 246.

## Editor's Notes

This Code section formerly pertained to oral examinations for registered public accountants; permanent record of examinations. The former Code section was based on Code 1933, § 84-205, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 9; Ga. L. 1989, p. 1098, § 5; Ga. L. 1995, p. 1302, § 13, and was repealed by Ga. L. 2002, p. 863, § 6, effective July 1, 2003.