2021 Georgia Code
Title 43 - Professions and Businesses
Chapter 3 - Accountants
§ 43-3-13. Individuals Holding Certified Public Accountant Certificates, Live Permits, or Licenses as of July 1, 2014

Individuals who hold certified public accountant certificates, live permits, or licenses issued prior to July 1, 2014, under the laws of this state as they existed on June 30, 2014, shall not be required to undergo recertification or relicensure under this chapter but shall otherwise be subject to all applicable provisions of this chapter. Such certificates, live permits, and licenses issued prior to July 1, 2014, shall be considered certificates, live permits, and licenses issued under and subject to this chapter for all purposes.

(Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, §43-3-12; Ga. L. 1982, p. 3, § 43; Code 1981, §43-3-13, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.)

The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-12 as present Code Section 43-3-13; in this Code section, substituted "July 1, 2014" for "July 1, 1977" in the first and second sentences, in the first sentence, substituted "Individuals" for "Persons", inserted ", live permits, or licenses", inserted "as they existed on June 30, 2014,", and inserted "or relicensure", and inserted ", live permits, and licenses" twice in the second sentence.

- This Code section formerly pertained to registered public accountants certified as certified public accountants. The former Code section was based on Code 1933, § 84-207, enacted by Ga. L. 1935, p. 85, § 7; Ga. L. 1943, p. 363, § 3; Ga. L. 1964, p. 723, § 3; Ga. L. 1965, p. 185, § 1; Ga. L. 1972, p. 508, § 1; Code 1933, § 84-205, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 7; Ga. L. 2002, p. 863, § 4; Ga. L. 2005, p. 1030, § 2/SB 55, and was repealed by Ga. L. 2014, p. 136, § 1-2/HB 291.