Any individual who has received a certificate as a certified public accountant from the board and who holds a license may be styled and known as a “certified public accountant.” Any certified public accountant may also be known as a “public accountant.”
History. Code 1933, § 84-212, enacted by Ga. L. 1935, p. 85, § 12; Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, § 43-3-9 ; Ga. L. 2000, p. 1706, § 19; Code 1981, § 43-3-11 , as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.
The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-9 as present Code Section 43-3-11; in this Code section, in the first sentence, substituted “individual” for “person” and substituted “license” for “live permit”, and deleted the former second sentence, which read: “The division director shall maintain a list of certified public accountants; and, for this purpose, the board may provide by regulation a procedure whereby all certified public accountants are required to register with the board periodically.”
Editor’s notes.
Ga. L. 2014, p. 136, § 1-2/HB 291, effective July 1, 2014, redesignated former Code Section 43-3-11 as present Code Section 43-3-12.