---
title: O.C.G.A. § 43-3-16. Licensure requirements for firms practicing public accountancy.
collection: code
id: 43-3-16
cite_as: O.C.G.A. § 43-3-16 (2025)
canonical_url: https://georgiacommons.org/code/43-3-16
md_url: https://georgiacommons.org/code/43-3-16.md
text_url: https://georgiacommons.org/code/43-3-16/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=46
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. § 43-3-16. Licensure requirements for firms practicing public accountancy.

(a) The board shall grant or renew the license of a firm practicing public accountancy to firms that meet the following requirements:

(1)(A) Partners, members, or shareholders owning at least a simple majority of the financial interest and voting rights of the firm shall be certified public accountants of this state or any other state in good standing, except that such partners, members, or shareholders who are certified public accountants and whose office location designated by such partners, members, or shareholders who are certified public accountants for purposes of mobility practice privileges and reciprocity is in this state and who perform accounting services in this state shall be required to hold a license from this state.

(B) An individual who has mobility practice privileges under subsection (b) of Code Section 43-3-18 who performs services for which a firm licensure is required under paragraph (4) of subsection (b) of Code Section 43-3-18 shall not be required to obtain a certificate or license under this chapter;

(2) The firm shall be in compliance with all requirements and provisions of law governing the organizational form of the firm in any other state that is the firm’s office location designation for purposes of mobility practice privileges and reciprocity;

(3) The firm shall comply with all rules or regulations pertaining to firms licensed by the board;

(4) The resident manager, as such term is defined in the board’s rules or regulations, of each office of the firm within this state in the practice of public accountancy shall be a certified public accountant of this state in good standing;

(5) Any firm that includes nonlicensee owners shall comply with the following rules:

(A) The firm shall designate the holder of a license in this state, or in the case of a firm which is required to be licensed pursuant to subparagraph (b)(1)(C) of this Code section, a licensee of any other state who meets the mobility practice privileges requirements set forth in subsection (b) of Code Section 43-3-18, who shall be responsible for the proper licensure of the firm and shall identify that individual to the board;

(B) All nonlicensee owners shall provide services or perform functions in the firm or the firm’s affiliated entities; and

(C) The firm shall comply with such other requirements as the board may impose by rule or regulation;

(6) Any holder of a license in this state and any individual who qualifies for mobility practice privileges under subsection (b) of Code Section 43-3-18 who is responsible for supervising attest or compilation services and signs or authorizes someone to sign the accountant’s report on behalf of the firm shall meet the competency requirements set by the board for such services; and

(7) Any holder of a license in this state and any individual who qualifies for mobility practice privileges under subsection (b) of Code Section 43-3-18 who signs or authorizes someone to sign the accountant’s report on behalf of the firm shall meet the competency requirements set by the board.

(b)(1) The following firms shall be required to be licensed under this Code section:

(A) Any firm with a physical office in this state practicing public accountancy;

(B) Any firm with a physical office in this state that uses the title “CPA” or “CPA firm”; and

(C) Any firm that does not have a physical office in this state but performs any service described in paragraph (2) or paragraph (4) of Code Section 43-3-2 for a client that specifies a location in this state to which such service is directed, unless such firm meets the requirements of paragraph (2) of this subsection.

(2) A firm that does not have a physical office in this state may perform services described in paragraph (2) or paragraph (4) of Code Section 43-3-2 for a client that specifies a location in this state to which such services are directed and may use the title “CPA” or “CPA firm” without being licensed as provided in this Code section only if:

(A) It meets the qualifications described in paragraph (1) of subsection (a) of this Code section;

(B) It complies with the board’s rules or regulations regarding peer review; and

(C) It performs such services through an individual who is licensed in this state under Code Section 43-3-9 or who has mobility practice privileges under subsection (b) of Code Section 43-3-18.

(c) Each firm required to be licensed under paragraph (1) of subsection (b) of this Code section shall be licensed biennially under this chapter with the board, provided that any firm for which such requirement becomes effective between biennial reporting periods shall become licensed with the board within 60 days. Such a firm shall be required to show that all attest and compilation services rendered in this state are under the supervision of an individual holding a license issued by the board or an individual with mobility practice privileges under subsection (b) of Code Section 43-3-18. The board, by rule or regulation, shall prescribe the procedure to be followed in effecting such licensure and the information which shall be required to be provided regarding the firm and its practice.

(d) A licensed firm shall file written notice to the board, within 60 days after the occurrence of the opening of a new office or the closing or change of address of any of its offices in this state. Each such office shall be under the supervision of a resident manager who may be a partner, principal, shareholder, member, or a staff employee holding a license in this state.

(e) Neither the denial of a firm license under this Code section nor the denial of the renewal of a firm license under Code Section 43-3-17 shall be considered to be a contested case within the meaning of Chapter 13 of Title 50, the “Georgia Administrative Procedure Act.” Notice and hearing within the meaning of Chapter 13 of Title 50 shall not be required, but the applicant shall be allowed to appear before the board if he or she requests.

## History

Code 1933, § 84-207, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-21; Ga. L. 1993, p. 123, § 8; Ga. L. 1997, p. 1545, § 1; Ga. L. 2005, p. 1030, § 7/SB 55; Ga. L. 2008, p. 1112, § 4/HB 1055; Code 1981, § 43-3-16, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 7/HB 246; Ga. L. 2025, p. 296, § 1-5/HB 148, effective January 1, 2026.

## Amendments

The 2025 amendment, effective January 1, 2026, substituted “mobility practice privileges” for “substantial equivalency” in subparagraph (a)(1)(A) and in paragraph (a)(2); substituted “mobility” for “substantial equivalency” in subparagraphs (a)(1)(B) and (a)(5)(A), in paragraphs (a)(6) and (a)(7), and in subsection (c); in subparagraph (b)(1)(C), substituted “described in paragraph (2) or paragraph (4)” for “described in subparagraph (A), (C), or (D) of paragraph (2)" and added “, unless such firm meets the requirements of paragraph (2) of this subsection” at the end; in paragraph (b)(2), deleted “subparagraphs (B) and (E) of” following “described in” and substituted “to which such services are” for “to which any service described in subparagraph (A), (C), or (D) of paragraph (2) of Code Section 43-3-2 is”; in subparagraph (b)(2)(C), substituted “individual who is licensed in this state under Code Section 43-3-9 or who has mobility” for “individual with substantial equivalency”; and deleted former paragraph (b)(3).

## Delayed Effective Date

Code Section 43-3-16 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.