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Título 43. PROFESSIONS AND BUSINESSES · Capítulo 3. ACCOUNTANTS

43-3-30. Injunctions; enforcement.

Vigente2 versiones impresas

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.

Effective January 1, 2026.Vigente hoy: Effective January 1, 2026.
  1. (a)

    Whenever, in the judgment of the board, any person has engaged or is about to engage in any acts or practices which constitute or will constitute a violation of this chapter, the board may make application to the superior court of the county in which such acts or practices have occurred or may be reasonably expected to occur for an order enjoining such acts or practices; and upon a showing by the board that such person has engaged or is about to engage in any such acts or practices, an injunction, restraining order, or such other order as may be appropriate shall be granted by such court.#

  2. (b)

    The Attorney General shall assist in the enforcement of this chapter. The board is authorized to retain such attorneys as it deems necessary, with the approval of the Attorney General, to assist the board in bringing any action authorized by law.#

  3. (c)

    The electronic, printed, engraved, or written display or uttering by a person of a card, sign, advertisement, instrument, or other device bearing an individual’s name in conjunction with the words “certified public accountant” or any abbreviation thereof shall be prima-facie evidence in any action brought under this Code section or Code Section 43-3-34 that the individual whose name is so displayed caused or procured the electronic, printed, engraved, or written display or uttering of such card, sign, advertisement, instrument, or other device and that such individual is holding himself or herself out to be a certified public accountant holding a license or otherwise claims to be qualified to use such title by virtue of the mobility practice privileges under subsection (b) of Code Section 43-3-18 or of the firm practice provisions of subsection (b) of Code Section 43-3-16. In any such action, evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct.#

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, § 84-217, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-33; Code 1981, § 43-3-30, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291; Ga. L. 2025, p. 296, § 1-11/HB 148, effective January 1, 2026.

Delayed effective date

Code Section 43-3-30 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.

Amendments

The 2025 amendment, effective January 1, 2026, substituted “mobility” for “substantial equivalency” in the middle of subsection (c).

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)-pdf.pdf, Volumen V30, edición 2022, suplemento de 2025, páginas 63 a 64; acción de fusión: replaced; SHA-256 del archivo 2878b50660ad.

Effective until January 1, 2026.Ya no está vigente tal como está impresa (Effective until January 1, 2026.)
  1. (a)

    Whenever, in the judgment of the board, any person has engaged or is about to engage in any acts or practices which constitute or will constitute a violation of this chapter, the board may make application to the superior court of the county in which such acts or practices have occurred or may be reasonably expected to occur for an order enjoining such acts or practices; and upon a showing by the board that such person has engaged or is about to engage in any such acts or practices, an injunction, restraining order, or such other order as may be appropriate shall be granted by such court.#

  2. (b)

    The Attorney General shall assist in the enforcement of this chapter. The board is authorized to retain such attorneys as it deems necessary, with the approval of the Attorney General, to assist the board in bringing any action authorized by law.#

  3. (c)

    The electronic, printed, engraved, or written display or uttering by a person of a card, sign, advertisement, instrument, or other device bearing an individual’s name in conjunction with the words “certified public accountant” or any abbreviation thereof shall be prima-facie evidence in any action brought under this Code section or Code Section 43-3-34 that the individual whose name is so displayed caused or procured the electronic, printed, engraved, or written display or uttering of such card, sign, advertisement, instrument, or other device and that such individual is holding himself or herself out to be a certified public accountant holding a license or otherwise claims to be qualified to use such title by virtue of the substantial equivalency practice privileges under subsection (b) of Code Section 43-3-18 or of the firm practice provisions of subsection (b) of Code Section 43-3-16. In any such action, evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct.#

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, § 84-217, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-33; Code 1981, § 43-3-30, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.

Delayed effective date

Code Section 43-3-30 is set out twice in this Code. This version is effective until January 1, 2026. For version effective January 1, 2026, see the following version.

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)-pdf.pdf, Volumen V30, edición 2022, suplemento de 2025, páginas 62 a 63; acción de fusión: replaced; SHA-256 del archivo 2878b50660ad.