43-3-32. Exceptions to operation of chapter.

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)
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. (1)
  The recording of financial transactions in books of record;#
2. (2)
  The making of adjustments of such transactions in books of record;#
3. (3)
  The making of trial balances from books of record;#
4. (4)
  Internal verification and analysis of books or accounts of original entry;#
5. (5)
  The preparation of unaudited financial statements, schedules, or reports;#
6. (6)
  The devising and installing of systems or methods of bookkeeping, internal controls of financial data, or the recording of financial data; or#
7. (7)
  The preparation of tax returns and related forms.#

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, § 84-216, 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.

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.

Cross references

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

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 134 a 135; acción de fusión: carried; SHA-256 del archivo 0e619b1f34e2.