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Failure to timely obtain a license will result in a penalty.</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="20-8-.01(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The licensure fee for a firm is $150.00</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="20-8-.01(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The penalty for a firm to fail to timely obtain a license is $250.00 in addition to the licensure fee.</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="20-8-.01(1)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The renewal fee for a firm is $150.00.</td> </tr> </table> </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="20-8-.01(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A firm required to be licensed with the Board must show that attest services and compilation and review services rendered in this state are under the supervision of an individual holding a license issued by this state or an individual with substantial equivalency practice privileges under subsection (b) of Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&id=gasos&codesec=43-3-18&title=43#" target="_newtab">43-3-18</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="20-8-.01(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Notice shall be given to the Board within thirty days of any change in address.</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="20-8-.01(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Licenses will expire on June 30 of each even numbered year and shall become renewable at least 60 days prior to the expiration date.</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="20-8-.01(5)">(5)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In order to qualify for renewal the firm must comply with the provisions for peer review as provided for in O.C.G.A. Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&id=gasos&codesec=43-3-17&title=43#" target="_newtab">43-3-17</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="20-8-.01(6)">(6)</a></td> <td valign="top" style="text-align:left" class="leftalign"> An application for renewal of a firm license, otherwise in order, filed after the June 30th expiration date must be accompanied by a late fee of $250.00 in addition to the renewal fee. After June 30th, without an active firm license, it is unlawful to practice public accountancy in this state. The late renewal period begins July 1st and ends September 30th.</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="20-8-.01(7)">(7)</a></td> <td valign="top" style="text-align:left" class="leftalign"> An application for reinstatement of a firm license, otherwise in order, filed after September 30th must be accompanied by a reinstatement fee of $1,150.00.</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="20-8-.01(8)">(8)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In no event will the Board issue a license or renew the license of a firm for the practice of public accountancy in this state unless the firm complies with the ownership requirements of Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&id=gasos&codesec=43-3-16&title=43#" target="_newtab">43-3-16</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="20-8-.01(9)">(9)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In no event will the Board issue a license or renew the license of a firm for the practice of public accountancy in this state unless the firm participates in a peer review whose standards at a minimum comply with the "Standards for Performing and Reporting on Peer Review" promulgated by the American Institute of Certified Public Accountants in a manner consistent with the timing and completion requirements of Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&id=gasos&codesec=43-3-17&title=43#" target="_newtab">43-3-17</a>.</td> </tr> </table> <h2><a href="/GAC/20-8-.02" name="20-8-.02" title="20-8-.02">Rule 20-8-.02 Firms not Required to Be Licensed</a></h2> <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="20-8-.02(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A firm that does not have a physical office in this state may perform compilation or review services to be performed in accordance with Statements on Standards for Accounting and Review Services described in subsection (E) of paragraph 2 of Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&id=gasos&codesec=43-3-2&title=43#" target="_newtab">43-3-2</a> for a client having its office in this state without obtaining a license from the Board if: <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="20-8-.02(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Such firm complies with the ownership requirements of Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&id=gasos&codesec=43-3-16&title=43#" target="_newtab">43-3-16</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="20-8-.02(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Such firm participates in a peer review whose standards at a minimum comply with the "Standards for Performing and Reporting on Peer Review" promulgated by the American Institute of Certified Public Accountants in a manner consistent with the timing and completion requirements of Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&id=gasos&codesec=43-3-17&title=43#" target="_newtab">43-3-17</a>. <P>Such firm provides services through an individual with practice privileges under subsection (c) of Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&id=gasos&codesec=43-3-18&title=43#" target="_newtab">43-3-18</a> related to substantial equivalency practice privileges. Practice privileges under subsection (b) of Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&id=gasos&codesec=43-3-18&title=43#" target="_newtab">43-3-18</a> are not permitted for an individual unless that individual holds a current and unencumbered license as a CPA in a state which grants similar practice privileges to license holders in this state.</P> </td> </tr> </table> </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="20-8-.02(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A firm that does not have a physical office in this state and is not performing services described in Rules <a title="20-8-.01(1)" href="20-8-.01#20-8-.01(1)">20-8-.01(1)</a> and <a title="20-8-.02(1)" href="20-8-.02#20-8-.02(1)">20-8-.02(1)</a> above may perform other professional services included in the practice of public accountancy while using the title "CPA" or "CPA Firm" in this state without obtaining a license from the Board if: <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="20-8-.02(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Such firm provides services through an individual with practice privileges under subsection (b) of Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&id=gasos&codesec=43-3-18&title=43#" target="_newtab">43-3-18</a> related to substantial equivalency practice privileges. Practice privileges under subsection (b) of Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&id=gasos&codesec=43-3-18&title=43#" target="_newtab">43-3-18</a> are not permitted for an individual unless that individual holds a current and unencumbered license as a CPA in a state which grants similar practice privileges to license holders in this state.</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="20-8-.02(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> That firm can lawfully perform such services in the state where said individuals with practice privileges have their office location.</td> </tr> </table> </td> </tr> </table> </div> </div> </HTML> </div> <div id="toc" class="sidebar noprint"> <ul id="toc-children" class="children"><li><a href="/GAC/20-8-.01" name="20-8-.01" title="20-8-.01">Rule 20-8-.01 Firms Required to Be Licensed - Biennial Licensure</a></li><li><a href="/GAC/20-8-.02" name="20-8-.02" title="20-8-.02">Rule 20-8-.02 Firms not Required to Be Licensed</a></li></ul> </div> </div>  <div id="footer" class="noprint"><span class="footer">Copyright © 2018 Lawriter LLC - All rights reserved.</span>| <a href="mailto:support@casemakerlegal.com?subject=Rules and Regulations of the State of Georgia">Email Us</a> | 844-838-0769 | <a href="http://livechat.casemakerlegal.com/client.php?locale=en" target="_blank" onclick="if(navigator.userAgent.toLowerCase().indexOf('opera') != -1 && window.event.preventDefault)window.event.preventDefault();this.newWindow = window.open('http://livechat.casemakerlegal.com/client.php?locale=en&url='+escape(document.location.href)+'&referrer='+escape(document.referrer), 'webim','toolbar=0,scrollbars=0,location=0,status=1,menubar=0,width=640,height=480,resizable=1');this.newWindow.focus();this.newWindow.opener=window;return false;">Live Chat</a> </div> </div> </body> </html>