Rules and Regulations of the State of Georgia
 

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  • 1. In the address bar, type about:config and press Enter.
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If you are an entitled government entity pursuant the Georgia Administrative Procedures Act, <a target="_new" href="http://links.casemakerlegal.com/states/GA/books/Code_of_Georgia/browse?ci=25id=gasos&amp;codesec=50-13-7&amp;title=50&amp;#50-13-7(d)">O.C.G.A.§ 50-13-7(d)</a> contact the State of Georgia's Administrative Procedures Division at 678-364-3785 to enable these features for your location.)</p> <p>To access this website, you must agree to the following: </p> <p> These terms of use are a contract between you and/or your employer (if any), and Lawriter, LLC. </p> <p> You agree that you will not copy, print, or download anything from this website for any commercial use. </p> <p> You agree not to use any web crawler, scraper, or other robot or automated program or device to obtain data from the website.</p> <p> You agree that you will not sell, will not license, and will not otherwise make available in exchange for anything of value, anything that you download, print, or copy from this site.</p> <p> You agree that you will not copy, print, or download any portion of the regulations posted on this site exceeding a single chapter of regulations for sale, license, or other transfer to a third party, except that you may quote a reasonable portion of the regulations in the course of rendering professional advice.</p> <p> If you violate this agreement, or if you access or use this website in violation of this agreement, you agree that Lawriter will suffer damages of at least $20,000. </p> <p> THIS WEBSITE AND ITS CONTENT ARE PROVIDED "AS IS." 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charset=UTF-16"> </HEAD> <div id="infobar"><a href="javascript:;" accesskey="r" Name="Route" title="Route" class="quickkey"><em class="mnemonic">R</em>oute </a>:<div class="searchtips" style="float:right;margin-right:10px;color: rgb(47, 79, 79);"> <a style="text-decoration:none;color: rgb(47, 79, 79);" title="search tips" name="searchtip" href="../help.aspx#searching" target="_blank"><em class="mnemonic">S</em>earch tips</a></div><ul class="breadcrumb"> <li><a href="/GAC" name="GAC" title="GAC">GA R&amp;R</a></li> <li>&raquo; <a href="/GAC/20" title="20">Department 20</a></li> <li>&raquo; Chapter 20-2</li> </ul> </div> </div><div id="doc" class="container"> <div id="doc-content" class="content"> <h1><nllchapter>Chapter 20-2 DEFINITIONS</nllchapter></h1> <h2><a href="/GAC/20-2-.01" name="20-2-.01" title="20-2-.01">Rule 20-2-.01 Attest</a></h2> <P>"Attest" shall mean providing the following public accountancy services:</P> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="20-2-.01(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any audit to be performed in accordance with the professional standards adopted in Rule <a title="20-15-.01" href="20-15-.01">20-15-.01</a>;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="20-2-.01(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any review of a financial statement to be performed in accordance with the professional standards adopted in Rule <a title="20-15-.01" href="20-15-.01">20-15-.01</a>; provided, however, that nothing in this definition shall alter the rights of unlicensed accountants contained in Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=43-3-32&amp;title=43#" target="_newtab">43-3-32</a>;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="20-2-.01(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any examination of prospective financial information to be performed in accordance with professional standards adopted in Rule <a title="20-15-.01" href="20-15-.01">20-15-.01</a>;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="20-2-.01(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any engagement to be performed in accordance with the professional standards adopted in Rule <a title="20-15-.01" href="20-15-.01">20-15-.01</a>; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="20-2-.01(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any examination, review, or agreed upon procedures engagement to be performed in accordance with the professional standards adopted in Rule <a title="20-15-.01" href="20-15-.01">20-15-.01</a>, other than an examination described in subparagraph (c) of this paragraph.</td> </tr> </table> <h2><a href="/GAC/20-2-.02" name="20-2-.02" title="20-2-.02">Rule 20-2-.02 Audit or Examination</a></h2> <P>"Audit" or "Examination" means an examination applying generally accepted auditing standards, including any procedure undertaken to verify or test the reasonableness of financial information with a view of expressing an opinion or commenting on the fairness of the presentation.</P> <h2><a href="/GAC/20-2-.03" name="20-2-.03" title="20-2-.03">Rule 20-2-.03 Certificate of Expression or Disclaimer of Opinion as to the Fairness of the Representation Shown Therein</a></h2> <P>"Certificate of expression or disclaimer of opinion as to the fairness of the representations shown therein" shall be deemed and construed to mean any report, transmittal letter or other written communication issued or associated with any attest or compilation service which contains either an expression of opinion or other comment as to the fairness, accuracy or reasonable credibility of such attested or compiled financial statements (whether unqualified, qualified, adverse, piecemeal, no opinion or otherwise) or a disclaimer of opinion (i.e., an assertion to the effect that an opinion cannot be expressed) within the meaning of generally accepted auditing standards.</P> <h2><a href="/GAC/20-2-.04" name="20-2-.04" title="20-2-.04">Rule 20-2-.04 Client</a></h2> <P>"Client" shall be deemed and construed to mean the individual or entity which retains a practitioner or his or her firm for the performance of professional services.</P> <h2><a href="/GAC/20-2-.05" name="20-2-.05" title="20-2-.05">Rule 20-2-.05 Compilation</a></h2> <P>"Compilation" means providing a service to be performed in accordance with the professional standards adopted in Rule <a title="20-15-.01" href="20-15-.01">20-15-.01</a> that presents information in the form of financial statements that are the representation of management or owners without undertaking to express any assurance as to the statements.</P> <h2><a href="/GAC/20-2-.06" name="20-2-.06" title="20-2-.06">Rule 20-2-.06 CPA</a></h2> <P>"CPA" means Certified Public Accountant.</P> <h2><a href="/GAC/20-2-.07" name="20-2-.07" title="20-2-.07">Rule 20-2-.07 Enterprise</a></h2> <P>"Enterprise" shall be deemed and construed to mean any individual(s) or entity, whether organized for profit or not, for which a practitioner or his or her firm provides professional services.</P> <h2><a href="/GAC/20-2-.08" name="20-2-.08" title="20-2-.08">Rule 20-2-.08 Financial Statements</a></h2> <P>"Financial Statements" shall be deemed and construed to mean statements and footnotes related thereto that purport to show financial position which relates to a point in time or changes in financial position which relates to a period of time, and statements which use a cash or other comprehensive basis of accounting. Incidental financial data included in management advisory services reports to support recommendations to a client, and tax returns and supporting schedules do not, for purposes of these Rules, constitute financial statements, and the statement, affidavit or signature of preparers required on tax returns neither constitutes an opinion on financial statements nor requires a disclaimer of such opinion.</P> <h2><a href="/GAC/20-2-.09" name="20-2-.09" title="20-2-.09">Rule 20-2-.09 Firm</a></h2> <P>"Firm" means any proprietorship, partnership, corporation, association, or any other legal entity which is practicing public accountancy.</P> <h2><a href="/GAC/20-2-.10" name="20-2-.10" title="20-2-.10">Rule 20-2-.10 Generally Accepted Accounting Principles</a></h2> <P>"Generally accepted accounting principles" shall be deemed and construed to mean accounting principles or standards generally accepted in the United States, including, but not limited to, Accounting Principles Board Opinions as published by the American Institute of Certified Public Accountants and Statement of Financial Accounting Standards, as published by the Financial Accounting Standards Board.</P> <h2><a href="/GAC/20-2-.11" name="20-2-.11" title="20-2-.11">Rule 20-2-.11 Generally Accepted Auditing Standards</a></h2> <P>"Generally accepted auditing standards" shall be deemed and construed to mean the generally accepted auditing standards set forth in statements issued by the American Institute of Certified Public Accountants, and adopted by the Board together with interpretations thereof.</P> <h2><a href="/GAC/20-2-.12" name="20-2-.12" title="20-2-.12">Rule 20-2-.12 License</a></h2> <P>"License" means a certificate, license, or permit issued under Code Sections <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=43-3-16&amp;title=43#" target="_newtab">43-3-16</a> or <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=43-3-18&amp;title=43#" target="_newtab">43-3-18</a> or under corresponding provisions of a prior law.</P> <h2><a href="/GAC/20-2-.13" name="20-2-.13" title="20-2-.13">Rule 20-2-.13 Licensee</a></h2> <P>"Licensee" shall be deemed and construed to mean an individual holding a license issued by the Board, or registered with the Board, and holding a license to practice, pursuant to O.C.G.A. Section 43-3; and a firm registered with the Board or licensed to practice pursuant to O.C.G.A. Section 43-3.</P> <h2><a href="/GAC/20-2-.14" name="20-2-.14" title="20-2-.14">Rule 20-2-.14 Repealed</a></h2> <h2><a href="/GAC/20-2-.15" name="20-2-.15" title="20-2-.15">Rule 20-2-.15 Physical Office</a></h2> <P>The "physical office" shall be deemed and construed to mean any space which is maintained by a firm for the practicing of public accountancy, and has any of the following identification:</P> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="20-2-.15(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Listing in a telephone or any other directory;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="20-2-.15(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Name printed on entrance doors, lobby directories, windows, etc.; or</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="20-2-.15(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Maintaining any space where someone works regularly or is available for meeting the public.</td> </tr> </table> <h2><a href="/GAC/20-2-.16" name="20-2-.16" title="20-2-.16">Rule 20-2-.16 Practice of Public Accountancy</a></h2> <P>"Practice of, or practicing public accountancy" means offering to perform or performing attest or compilation services or while holding oneself out in such a manner as to state or imply that one is a licensee, offering to perform or performing for an individual or entity one or more types of services involving:</P> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="20-2-.16(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The use of accounting or auditing skills;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="20-2-.16(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Management advisory or other consulting services;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="20-2-.16(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The preparation of tax returns; or</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="20-2-.16(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The furnishing of advice on tax matters.</td> </tr> </table> <h2><a href="/GAC/20-2-.17" name="20-2-.17" title="20-2-.17">Rule 20-2-.17 Repealed</a></h2> <h2><a href="/GAC/20-2-.18" name="20-2-.18" title="20-2-.18">Rule 20-2-.18 Professional Engagement</a></h2> <P>"Professional Engagement" shall be deemed and construed to mean the association between a client and a practitioner relative to the performance of professional services by the practitioner for the client.</P> <h2><a href="/GAC/20-2-.19" name="20-2-.19" title="20-2-.19">Rule 20-2-.19 Professional Services</a></h2> <P>"Professional services" shall be deemed and construed to mean any services performed or offered to be performed by a licensee for a client in the course of the practice of public accountancy.</P> <h2><a href="/GAC/20-2-.20" name="20-2-.20" title="20-2-.20">Rule 20-2-.20 Public Communication</a></h2> <P>"Public Communication" shall be deemed and construed to mean a communication made in identical form to multiple individuals or to the world at large, as by television, radio, motion picture, newspaper, pamphlet, mass mailing, letterhead, business card or directory.</P> <h2><a href="/GAC/20-2-.21" name="20-2-.21" title="20-2-.21">Rule 20-2-.21 Purport, or Purporting to Result From</a></h2> <P>"Purport, or purporting to result from" shall be deemed and construed to mean: having the appearance of being; claiming or intending; intending to show; signifying; implying.</P> <h2><a href="/GAC/20-2-.22" name="20-2-.22" title="20-2-.22">Rule 20-2-.22 State</a></h2> <P>"State" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, the Commonwealth of the Northern Marianas Islands, and Guam; except "this state" means the state of Georgia and "any other state" means a state other than Georgia.</P> </div> </div> </HTML> </div> <div id="toc" class="sidebar noprint"> <ul id="toc-children" class="children"><li><a href="/GAC/20-2-.01" name="20-2-.01" title="20-2-.01">Rule 20-2-.01 Attest</a></li><li><a href="/GAC/20-2-.02" name="20-2-.02" title="20-2-.02">Rule 20-2-.02 Audit or Examination</a></li><li><a href="/GAC/20-2-.03" name="20-2-.03" title="20-2-.03">Rule 20-2-.03 Certificate of Expression or Disclaimer of Opinion as to the Fairness of the Representation Shown Therein</a></li><li><a href="/GAC/20-2-.04" name="20-2-.04" title="20-2-.04">Rule 20-2-.04 Client</a></li><li><a href="/GAC/20-2-.05" name="20-2-.05" title="20-2-.05">Rule 20-2-.05 Compilation</a></li><li><a href="/GAC/20-2-.06" name="20-2-.06" title="20-2-.06">Rule 20-2-.06 CPA</a></li><li><a href="/GAC/20-2-.07" name="20-2-.07" title="20-2-.07">Rule 20-2-.07 Enterprise</a></li><li><a href="/GAC/20-2-.08" name="20-2-.08" title="20-2-.08">Rule 20-2-.08 Financial Statements</a></li><li><a href="/GAC/20-2-.09" name="20-2-.09" title="20-2-.09">Rule 20-2-.09 Firm</a></li><li><a href="/GAC/20-2-.10" name="20-2-.10" title="20-2-.10">Rule 20-2-.10 Generally Accepted Accounting Principles</a></li><li><a href="/GAC/20-2-.11" name="20-2-.11" title="20-2-.11">Rule 20-2-.11 Generally Accepted Auditing Standards</a></li><li><a href="/GAC/20-2-.12" name="20-2-.12" title="20-2-.12">Rule 20-2-.12 License</a></li><li><a href="/GAC/20-2-.13" name="20-2-.13" title="20-2-.13">Rule 20-2-.13 Licensee</a></li><li><a href="/GAC/20-2-.14" name="20-2-.14" title="20-2-.14">Rule 20-2-.14 Repealed</a></li><li><a href="/GAC/20-2-.15" name="20-2-.15" title="20-2-.15">Rule 20-2-.15 Physical Office</a></li><li><a href="/GAC/20-2-.16" name="20-2-.16" title="20-2-.16">Rule 20-2-.16 Practice of Public Accountancy</a></li><li><a href="/GAC/20-2-.17" name="20-2-.17" title="20-2-.17">Rule 20-2-.17 Repealed</a></li><li><a href="/GAC/20-2-.18" name="20-2-.18" title="20-2-.18">Rule 20-2-.18 Professional Engagement</a></li><li><a href="/GAC/20-2-.19" name="20-2-.19" title="20-2-.19">Rule 20-2-.19 Professional Services</a></li><li><a href="/GAC/20-2-.20" name="20-2-.20" title="20-2-.20">Rule 20-2-.20 Public Communication</a></li><li><a href="/GAC/20-2-.21" name="20-2-.21" title="20-2-.21">Rule 20-2-.21 Purport, or Purporting to Result From</a></li><li><a href="/GAC/20-2-.22" name="20-2-.22" title="20-2-.22">Rule 20-2-.22 State</a></li></ul> </div> </div> <!--content ends here--> <div id="footer" class="noprint"><span class="footer">Copyright &copy; 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