2021 Georgia Code
Title 43 - Professions and Businesses
Chapter 3 - Accountants
§ 43-3-22. Revocation, Suspension, or Refusal to Renew Firm License

1. After notice and hearing, as provided in Code Section 43-3-23, the board, may revoke the license to practice of a firm if at any time it does not have all the qualifications prescribed by the Code section under which it qualified for licensure.
2. After notice and hearing as provided in Code Section 43-3-23, the board may revoke or suspend the license of a firm or may revoke, suspend, or refuse to renew its license or may censure the holder of any license for any of the following causes in addition to those enumerated in Code Section 43-3-21:
   1. The revocation or suspension of the certificate or license or the revocation, suspension, or refusal to renew the license to practice of any partner, member, or shareholder required by law to have such certificate or license as a condition to the firm's licensure;
   2. The cancellation, revocation, suspension, or refusal to renew the authority of the firm, or any partner, member, or shareholder thereof, to practice public accountancy in any other state for any cause other than voluntary withdrawal or failure to pay licensing fees in such other state; or
   3. The failure of such firm to become licensed or renew its license under Code Section 43-3-16 or the failure of such firm to comply with any of the provisions of Code Section 43-3-17.

(Code 1933, § 84-212, enacted by Ga. L. 1977, p. 1063, § 1; Code 1981, §43-3-29; Ga. L. 1988, p. 1616, § 5; Ga. L. 1993, p. 123, § 12; Ga. L. 1997, p. 1545, § 7; Code 1981, §43-3-22, as redesignated by Ga. L. 2014, p. 136, § 1-2/HB 291.)

The 2014 amendment, effective July 1, 2014, redesignated former Code Section 43-3-29 as present Code Section 43-3-22; in subsection (a), substituted "Code Section 43-3-23, the board, may revoke the license" for "Code Section 43-3-30, the board, in its discretion, may revoke the registration and permit" and substituted "licensure" for "registration" at the end; and, in subsection (b), substituted "license" for "registration" throughout, in the introductory paragraph, substituted "Code Section 43-3-23" for "Code Section 43-3-30", substituted "license or may censure the holder of any license" for "valid permit or may censure the holder of any such permit", and substituted "Code Section 43-3-21" for "Code Section 43-3-28", in paragraph (b)(1), substituted "revocation, suspension, or refusal to renew the license" for "revocation or suspension or refusal to renew the permit" and substituted "certificate or license as a condition to the firm's licensure" for "certificate, registration, or permit as a condition to the firm's registration or permit", in paragraph (b)(2), substituted "licensing" for "registration" near the end, and, in paragraph (b)(3), substituted "become licensed or renew its license" for "register or renew its registration", substituted "Code Section 43-3-16" for "Code Section 43-3-21", and substituted "Code Section 43-3-17" for "Code Section 43-3-23".

- This Code section formerly pertained to partnerships and professional associations composed of public accountants. The former Code section was based on Code 1933, § 84-210, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 12; Ga. L. 1993, p. 123, § 11, and was repealed by Ga. L. 1993, p. 123, § 9, effective March 1, 1994.