Examinations for Certified Public Accountants

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  5. Examinations for Certified Public Accountants

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  1. The board may provide, by rule or regulation, for the general scope of the examination described in paragraph (4) of subsection (b) of Code Section 43-3-9. The board may approve the examination and obtain advice and assistance in providing for and grading such examination and the executive director, with approval of the board, may contract with third parties to perform administrative services with respect to the examination as he or she deems appropriate.
  2. As a prerequisite to sit for the examination, applicants shall meet the education requirements provided in division (b)(3)(A)(ii) of Code Section 43-3-9.
  3. An applicant for the certificate of certified public accountant who has successfully completed the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 shall not use the CPA title or hold himself or herself out as a certified public accountant until he or she has the requisite education and experience and has received his or her certificate and license as a certified public accountant.
  4. The board, by rule or regulation, may provide for granting a credit to any applicant for satisfactory completion of an examination in any one or more of the subjects provided for in paragraph (4) of subsection (b) of Code Section 43-3-9 given by the licensing authority in any other state. Such rules or regulations shall include such requirements as the board deems appropriate to ensure that any examination approved as a basis for any such credit, in the judgment of the board, shall be at least as thorough as the examination approved by the board at the time of the granting of such credit.
  5. The board, by rule or regulation, may prescribe the time and conditions under which an applicant may retain credit for a portion or portions of the examination provided for in paragraph (4) of subsection (b) of Code Section 43-3-9.

(Code 1933, § 84-205, enacted by Ga. L. 1935, p. 85, § 5; Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, §43-3-7; Ga. L. 1983, p. 559, § 3; Ga. L. 1989, p. 1098, § 1; Ga. L. 2000, p. 1706, § 19; Ga. L. 2002, p. 863, § 2; Code 1981, §43-3-10, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.)

The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-7 as present Code Section 43-3-10; in subsection (a), inserted "rule or" and substituted "subsection (b) of Code Section 43-3-9" for "subsection (a) of Code Section 43-3-6" in the first sentence, and substituted "executive director" for "division director" in the second sentence; in subsection (b), substituted "applicants" for "candidates", and substituted "division (b)(3)(A)(ii) of Code Section 43-3-9" for "division (a)(3)(A)(ii) of Code Section 43-3-6"; in subsection (c), in the middle, substituted "subsection (b) of Code Section 43-3-9 shall not use the CPA title or hold himself or herself out" for "subsection (a) of Code Section 43-3-6 shall have no status", and inserted "and license" near the end; in subsection (d), in the first sentence, inserted "rule or" near the beginning, and substituted "subsection (b) of Code Section 43-3-9 given by the licensing authority in any other state" for "subsection (a) of Code Section 43-3-6 given by the licensing authority in another jurisdiction" near the end, and substituted "rules or regulations" for "regulations" near the beginning of the second sentence; in subsection (e), inserted "rule or" near the beginning, and substituted "subsection (b) of Code Section 43-3-9" for "subsection (a) of Code Section 43-3-6" near the end; and deleted former subsection (f), which read: "Application for certification by persons who are not residents of this state shall constitute the appointment of the Secretary of State as the agent for service of process in any action or proceeding against such applicant arising out of any transaction, activity, or operation connected with or incidental to the practice of public accounting in this state by nonresident holders of certified public accountant certificates."

Editor's notes.

- This Code section formerly pertained to temporary certified public accountant certificates. The former Code section was based on Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 5, and was repealed and reserved by Ga. L. 1989, p. 1098, § 3, effective July 1, 1989.

Administrative Rules and Regulations.

- Examinations, application for certificates, and temporary permits - certified public accountants, Official Compilation of the Rules and Regulations of the State of Georgia, State Board of Accountancy, Chapter 20-3.


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