Exceptions to Operation of Chapter

1. Law
2. Georgia Code
3. Professions and Businesses
4. Accountants
5. Exceptions to Operation of Chapter

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

(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.)

The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-36 as present Code Section 43-3-32; and, in subsection (a), substituted "individual" for "person" near the beginning, deleted "or public accountant" following "certified public accountant" twice and deleted "or public accountants" following "certified public accountants" near the middle, substituted "license" for "live permit" twice in the middle, substituted "Code Section 43-3-15" for "Code Section 43-3-20", and inserted "or her" near the end.

The 2015 amendment, effective July 1, 2015, deleted "or a foreign accountant registered under Code Section 43-3-15 and holding a license" following "holding a license" near the middle of subsection (a).

Cross references.

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

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.

JUDICIAL DECISIONS

Conduct alleged in complaint did not constitute practice of public accountancy.

- Since: (1) the defendants performed an audit as a matter of private agreement pursuant to subcontracts between the parties; (2) the plaintiff did not allege that the defendants held themselves out as licensed public accountants or that the defendants performed accounting services for clients; and (3) acting at all times as employees of the defendant corporation, the individual defendants merely verified and analyzed the plaintiff's books and accounts for the benefit of the defendant corporation, the defendants did not practice public accountancy. Project Control Servs., Inc. v. Reynolds, 247 Ga. App. 889, 545 S.E.2d 593 (2001).

RESEARCH REFERENCES

ALR.

- Practices forbidden by state deceptive trade practice and consumer protection acts, 89 A.L.R.3d 449.

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