---
title: O.C.G.A. § 43-3-22. Revocation, suspension, or refusal to renew firm license.
collection: code
id: 43-3-22
cite_as: O.C.G.A. § 43-3-22 (2025)
canonical_url: https://georgiacommons.org/code/43-3-22
md_url: https://georgiacommons.org/code/43-3-22.md
text_url: https://georgiacommons.org/code/43-3-22/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=119
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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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PROFESSIONS AND BUSINESSES / ACCOUNTANTS
---

# O.C.G.A. § 43-3-22. Revocation, suspension, or refusal to renew firm license.

(a) After notice and hearing, as provided in Code Section 43-3-23, the board, may revoke the license to practice of a firm if at any time it does not have all the qualifications prescribed by the Code section under which it qualified for licensure.

(b) After notice and hearing as provided in Code Section 43-3-23, the board may revoke or suspend the license of a firm or may revoke, suspend, or refuse to renew its license or may censure the holder of any license for any of the following causes in addition to those enumerated in Code Section 43-3-21:

(1) The revocation or suspension of the certificate or license or the revocation, suspension, or refusal to renew the license to practice of any partner, member, or shareholder required by law to have such certificate or license as a condition to the firm’s licensure;

(2) The cancellation, revocation, suspension, or refusal to renew the authority of the firm, or any partner, member, or shareholder thereof, to practice public accountancy in any other state for any cause other than voluntary withdrawal or failure to pay licensing fees in such other state; or

(3) The failure of such firm to become licensed or renew its license under Code Section 43-3-16 or the failure of such firm to comply with any of the provisions of Code Section 43-3-17.

## History

Code 1933, § 84-212, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-29; Ga. L. 1988, p. 1616, § 5; Ga. L. 1993, p. 123, § 12; Ga. L. 1997, p. 1545, § 7; Code 1981, § 43-3-22, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.

## Editor's Notes

This Code section formerly pertained to partnerships and professional associations composed of public accountants. The former Code section was based on Code 1933, § 84-210, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 12; Ga. L. 1993, p. 123, § 11, and was repealed by Ga. L. 1993, p. 123, § 9, effective March 1, 1994.