43-3-19. Continuing professional education requirements.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

(a)
When an individual for one year or more has been certificated as a certified public accountant and has maintained licensure under such status, his or her application for renewal of a license shall be accompanied or supported by such evidence as the board shall prescribe of satisfactory completion of continuing professional education as provided in this Code section, provided that the board may relax or suspend requirements of continuing professional education in instances where an applicant’s health requires it or in instances of individual hardship.#
(b)
The board shall be authorized to promulgate rules or regulations providing for continuing professional education which shall include:#
1. (1)
  The number of hours of acceptable continuing professional education, which shall not be less than 60 hours, required to renew a license;#
2. (2)
  The assignment of credit for hours in excess of the minimum continuing professional education requirement;#
3. (3)
  The proration of required continuing professional education hours;#
4. (4)
  Criteria for continuing professional education programs;#
5. (5)
  Accreditation of continuing professional education programs; and#
6. (6)
  The assignment of credits for participation in continuing professional education programs.#
(c)
All provisions of this chapter relating to continuing professional education shall be administered by the board; and, in addition to the other powers conferred on the board by this chapter, the board shall have the authority to appoint a committee or committees composed of certified public accountants, as it deems appropriate, to administer, implement, and otherwise carry out the provisions of this chapter relating to continuing professional education. The board may enter into agreements with sponsors to provide continuing professional education.#
(d)
Any licensee who has attained the age of 70 shall be exempt from the continuing professional educational requirements of this Code section and paragraph (1) of Code Section 43-3-24.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Code 1933, § 84-210, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-25; Ga. L. 1989, p. 1098, § 8; Ga. L. 2005, p. 1030, § 9/SB 55; Code 1981, § 43-3-19, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2015, p. 325, § 9/HB 246.

Editor's notes

This Code section formerly pertained to persons holding registered public accountant certificates as of July 1, 1977. The former Code section was based on Code 1933, § 84-205, enacted by Ga. L. 1977, p. 1063, § 1, and was repealed by Ga. L. 2005, p. 1030, § 6, effective July 1, 2005.

Code Commission notes

Pursuant to Code Section 28-9-5, in 2014, “certified public accountant” was substituted for “certified public account” near the beginning of subsection (a).

Administrative rules and regulations

Continuing professional education, Official Compilation of the Rules and Regulations of the State of Georgia, State Board of Accountancy, Chapter 20-11.

Law reviews

For article on the effect on receiving government-issued licenses after a conviction based on a nolo contendere plea, see 13 Ga. L. Rev. 723 (1979).

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t43-ch1-32-(v30)-2022-pdf.pdf, Volumen V30, edición 2022, páginas 112 a 113; acción de fusión: carried; SHA-256 del archivo 0e619b1f34e2.