--- title: O.C.G.A. § 43-3-18. Issuance of license to practice accountancy; mobility practice privileges for nonresidents. collection: code id: 43-3-18 cite_as: O.C.G.A. § 43-3-18 (2025) canonical_url: https://georgiacommons.org/code/43-3-18 md_url: https://georgiacommons.org/code/43-3-18.md text_url: https://georgiacommons.org/code/43-3-18/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=51 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. up: https://georgiacommons.org/code/43-3.md previous: https://georgiacommons.org/code/43-3-17.md next: https://georgiacommons.org/code/43-3-19.md index: https://georgiacommons.org/code/index.md version: Effective January 1, 2026. in_force: true other_versions: - version: Effective until January 1, 2026. in_force: false md_url: https://georgiacommons.org/code/43-3-18.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: - bound_version_dropped:None --- # O.C.G.A. § 43-3-18. Issuance of license to practice accountancy; mobility practice privileges for nonresidents. (a) A license to engage in the practice of public accountancy in this state shall be issued by the executive director, at the direction of the board, to each individual who is certificated as a certified public accountant under Code Section 43-3-9 or 43-3-12 or who shall have furnished evidence, satisfactory to the board, of compliance with the continuing professional education requirements of Code Section 43-3-19, and to firms licensed under Code Section 43-3-16, provided that such firms are maintained and licensed as required under Code Sections 43-3-16 and 43-3-17. There shall be a biennial license fee in an amount to be determined by the board. (b) Individuals may practice under mobility practice privileges as follows: (1) An individual whose office location designation by such individual for purposes of mobility practice privileges and reciprocity is in any other state shall have all the privileges of license holders of this state, and may practice public accountancy in this state without the requirement to obtain a license under this chapter or to otherwise notify the board or pay any license fee if the individual holds a current license in good standing as a certified public accountant from any other state and continues to be so licensed during the pendency of the individual’s practice in this state, and: (A) Has attained such education and experience as the board by rule or regulation may establish as necessary to practice under mobility practice privileges; and (B) Has achieved a passing grade on the Uniform Certified Public Accountant Examination; (2) Notwithstanding any other provision of law, an individual who offers or renders professional services, as such services are defined in the board’s rules or regulations, whether in person or by mail, telephone, or electronic means, under this Code section shall be granted mobility practice privileges in this state and no notice, license, fee, or other submission shall be provided by any such individual. Such an individual shall be subject to the requirements of paragraph (3) of this subsection; (3) An individual licensee of any other state exercising the privilege afforded under this subsection, and any firm that employs such individual, shall simultaneously consent, as a condition of exercising this privilege: (A) To the personal and subject matter jurisdiction and disciplinary authority of the board; (B) To comply with the provisions of this chapter and the board’s rules or regulations; (C) That in the event the individual’s license issued by any other state designated by such individual for purposes of mobility practice privileges and reciprocity is not current, the individual shall cease practicing public accountancy in this state individually and on behalf of a firm; and (D) To the appointment of the board that issued the individual’s license as the individual’s agent upon whom process may be served in any action or proceeding by this state’s board against the individual; (4) An individual who qualifies for the mobility practice privileges under this Code section who, for a client who specifies a location in this state to which any service under subparagraph (A), (C), or (D) of paragraph (2) of Code Section 43-3-2 is directed, may only perform such services through a firm that meets the requirements of Code Section 43-3-16; and (5) An individual qualifying for the mobility practice privileges under paragraph (1) of this subsection may provide expert witness services in this state and shall be deemed to be in compliance with Code Section 24-7-702 for purposes of such services. (c) Subsection (b) of this Code section shall not be applied or construed to allow an individual to engage in the practice of public accountancy in this state based on mobility practice privileges unless such individual holds a current license as a certified public accountant in any other state which grants similar reciprocity to license holders in this state. ## History Code 1933, § 84-210, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-24; Ga. L. 1983, p. 559, § 12; Ga. L. 1993, p. 123, § 11; Ga. L. 1994, p. 97, § 43; Ga. L. 1997, p. 1545, § 5; Ga. L. 2000, p. 1706, § 19; Ga. L. 2005, p. 1030, § 8/SB 55; Ga. L. 2008, p. 1112, § 5/HB 1055; Ga. L. 2011, p. 99, § 64/HB 24; Code 1981, § 43-3-18, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 8/HB 246; Ga. L. 2025, p. 296, § 1-6/HB 148, effective January 1, 2026. ## Amendments The 2025 amendment, substituted “mobility” for “substantial equivalency” in subsections (b) and (c) and in paragraphs (b)(2), (b)(4), and (b)(5); rewrote paragraph (b)(1) substituted “mobility practice privileges” for “substantial equivalency” in subparagraph (b)(3)(C); and substituted “meets the requirements of” for “is licensed with the board under” in paragraph (b)(4). ## Delayed Effective Date Code Section 43-3-18 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.