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2017 Georgia Code
Title 43 - Professions and Businesses
Chapter 3 - Accountants
§ 43-3-8. Rules and regulations; notice; hearings
Universal Citation: GA Code § 43-3-8 (2017)
- (a) The board may promulgate and amend, from time to time, such rules or regulations, consistent with this chapter and Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," as it deems consistent with or required for the public welfare, for the administration of any provision of this chapter, or for the orderly conduct of the board's affairs. Such rules or regulations may include, without limiting the generality of the foregoing:
- (1) Procedure for governing the conduct of matters before the board;
- (2) Professional conduct for establishing and maintaining high standards of competence and integrity in the practice of public accountancy;
- (3) Continuing professional education requirements for licensure as a certified public accountant;
- (4) Governance of individuals or firms engaged in this state in the practice of public accountancy;
- (5) Governance of firms established or maintained for the practice of public accountancy in this state and the conditions upon which licensure shall be granted, including any requirements that the board may deem necessary to monitor the practice of public accountancy to determine whether acceptable standards of competence and integrity in the practice of public accountancy are being maintained; and
- (6) Any and all other rules or regulations which the board deems necessary or appropriate in exercising its functions under this chapter.
- (b) The board shall adopt rules or regulations setting the professional standards in performing attest and compilation services, taking into account the American Institute for Certified Public Accountants Statements on Auditing Standards, the Statements on Standards for Accounting and Review Services, the Statements on Standards for Attestation Engagements, and the standards of the Public Company Accounting Oversight Board.
- (c) Prior to the adoption, amendment, or repeal of any rule or regulation, the board shall give notice of its intended action in accordance with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act." In connection with any rule-making proceeding, formal or informal, the board shall have the power to conduct hearings as provided in, and in accordance with, Chapter 13 of Title 50, the "Georgia Administrative Procedure Act." No such notice shall be required prior to the adoption, amendment, or repeal of any interpretive rules, regulations, or general statements of policy, provided that such rules, regulations, or general statements shall be advisory only.
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