---
title: Title 43, Chapter 3. Accountants
collection: code
id: code:chapter:43-3
canonical_url: https://georgiacommons.org/code/title/43/chapter/3
md_url: https://georgiacommons.org/code/43-3.md
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.md
previous: https://georgiacommons.org/code/43-2.md
next: https://georgiacommons.org/code/43-4.md
index: https://georgiacommons.org/code/index.md
heading: ACCOUNTANTS
title_heading: PROFESSIONS AND BUSINESSES
section_count: 43
full_url: https://georgiacommons.org/code/43-3.md?full=1
---

# Title 43, Chapter 3. Accountants

Title 43. Professions and Businesses

43 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/43-3.md?full=1 (capped, with a pointer to continue).

- 43-3-1, Short title, active, https://georgiacommons.org/code/43-3-1.md
- 43-3-2, Definitions, active, https://georgiacommons.org/code/43-3-2.md
- 43-3-3, Georgia State Board of Accountancy; powers and duties; executive director; venue, active, https://georgiacommons.org/code/43-3-3.md
- 43-3-4, Membership of board; terms; removal; expense reimbursement, active, https://georgiacommons.org/code/43-3-4.md
- 43-3-5, Chairperson and secretary of board; meetings; seal; records of proceedings; appointment of committees and employees, active, https://georgiacommons.org/code/43-3-5.md
- 43-3-6, Duties of executive director, active, https://georgiacommons.org/code/43-3-6.md
- 43-3-7, Fees authorized, active, https://georgiacommons.org/code/43-3-7.md
- 43-3-8, Rules and regulations; notice; hearings, active, https://georgiacommons.org/code/43-3-8.md
- 43-3-9, Requirements for certificate of certified public accountant; disclosure of commissions from sale of insurance or financial products, active, https://georgiacommons.org/code/43-3-9.md
- 43-3-10, Examinations for certified public accountants, active, https://georgiacommons.org/code/43-3-10.md
- 43-3-11, Certificate holder as “certified public accountant” or “public accountant”, active, https://georgiacommons.org/code/43-3-11.md
- 43-3-12, Reciprocity for certified public accountants, active, https://georgiacommons.org/code/43-3-12.md
- 43-3-13, Individuals holding certified public accountant certificates, live permits, or licenses as of July 1, 2014, active, https://georgiacommons.org/code/43-3-13.md
- 43-3-14, Application for certification by nonresidents, active, https://georgiacommons.org/code/43-3-14.md
- 43-3-15, Foreign registered accountant, active, https://georgiacommons.org/code/43-3-15.md
- 43-3-16, Licensure requirements for firms practicing public accountancy, active, https://georgiacommons.org/code/43-3-16.md
- 43-3-17, Renewal of firm license, active, https://georgiacommons.org/code/43-3-17.md
- 43-3-18, Issuance of license to practice accountancy; mobility practice privileges for nonresidents, active, https://georgiacommons.org/code/43-3-18.md
- 43-3-19, Continuing professional education requirements, active, https://georgiacommons.org/code/43-3-19.md
- 43-3-20, Investigations; admissibility of records; filing of complaint; immunity; hearing, active, https://georgiacommons.org/code/43-3-20.md
- 43-3-21, Revocation or refusal to grant or renew license; immunity, active, https://georgiacommons.org/code/43-3-21.md
- 43-3-22, Revocation, suspension, or refusal to renew firm license, active, https://georgiacommons.org/code/43-3-22.md
- 43-3-23, Adjudicative hearings before board, active, https://georgiacommons.org/code/43-3-23.md
- 43-3-23.1, , redesignated (no version in force today), https://georgiacommons.org/code/43-3-23.1.md
- 43-3-23.2, , repealed through 43-3-23.3 (no version in force today), https://georgiacommons.org/code/43-3-23.2.md
- 43-3-24, Sanctions; probation, active, https://georgiacommons.org/code/43-3-24.md
- 43-3-24.1, Cease and desist order, active, https://georgiacommons.org/code/43-3-24.1.md
- 43-3-25, Civil penalty, active, https://georgiacommons.org/code/43-3-25.md
- 43-3-25.1, Confidentiality of applicant information, active, https://georgiacommons.org/code/43-3-25.1.md
- 43-3-26, Authority of executive director to provide information regarding past or pending investigation of applicant, active, https://georgiacommons.org/code/43-3-26.md
- 43-3-27, Notification of conviction; time limit; suspension, active, https://georgiacommons.org/code/43-3-27.md
- 43-3-28, Reinstatement or modification of a revoked or suspended license, active, https://georgiacommons.org/code/43-3-28.md
- 43-3-29, Accountants’ records and communications; peer review data, active, https://georgiacommons.org/code/43-3-29.md
- 43-3-29.1, Sanctions, repealed (no version in force today), https://georgiacommons.org/code/43-3-29.1.md
- 43-3-30, Injunctions; enforcement, active, https://georgiacommons.org/code/43-3-30.md
- 43-3-31, Prohibited use of title or designation; false or deceptive practices, active, https://georgiacommons.org/code/43-3-31.md
- 43-3-32, Exceptions to operation of chapter, active, https://georgiacommons.org/code/43-3-32.md
- 43-3-33, Expired license of service member, active, https://georgiacommons.org/code/43-3-33.md
- 43-3-34, Criminal penalty, active, https://georgiacommons.org/code/43-3-34.md
- 43-3-35, , redesignated (no version in force today), https://georgiacommons.org/code/43-3-35.md
- 43-3-36, , redesignated (no version in force today), https://georgiacommons.org/code/43-3-36.md
- 43-3-36.1, Exempted licensees, repealed (no version in force today), https://georgiacommons.org/code/43-3-36.1.md
- 43-3-37, Use of acquired materials in civil action, repealed (no version in force today), https://georgiacommons.org/code/43-3-37.md