---
title: O.C.G.A. § 43-3-32. Exceptions to operation of chapter.
collection: code
id: 43-3-32
cite_as: O.C.G.A. § 43-3-32 (2025)
canonical_url: https://georgiacommons.org/code/43-3-32
md_url: https://georgiacommons.org/code/43-3-32.md
text_url: https://georgiacommons.org/code/43-3-32/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=134
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: 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. § 43-3-32. Exceptions to operation of chapter.

(a) Nothing contained in this chapter shall prohibit any individual who is not a certified public accountant from serving as an employee of or an assistant to a certified public accountant or firm of certified public accountants holding a license, provided that such employee or assistant shall not issue or attest to any accounting or financial statement over his or her name.

(b) Nothing contained in this chapter shall prohibit any person from offering to perform or performing for the public, for compensation, any of the following services:

(1) The recording of financial transactions in books of record;

(2) The making of adjustments of such transactions in books of record;

(3) The making of trial balances from books of record;

(4) Internal verification and analysis of books or accounts of original entry;

(5) The preparation of unaudited financial statements, schedules, or reports;

(6) The devising and installing of systems or methods of bookkeeping, internal controls of financial data, or the recording of financial data; or

(7) The preparation of tax returns and related forms.

## History

Code 1933, § 84-216, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-36; Ga. L. 1983, p. 559, § 16; Ga. L. 1993, p. 123, § 16; Code 1981, § 43-3-32, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 17/HB 246.

## Cross References

Substantial equivalency practice privileges for nonresidents, § 43-3-18.

## Editor's Notes

Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-32 as present Code Section 43-3-29.