Chapter 20-9 OFFICES
| (1) |
Each physical
office established or maintained for practice in this state by a CPA,
partnership, professional association, or professional corporation of CPAs, or
by a public accountant, partnership, or professional association of public
accountants, or by a foreign accountant, shall register with the Board within
sixty days after it is opened.
| (a) |
The
registration fee for a sole practitioner, for a partnership, or for an
association or corporation is $150.00. |
| (b) |
The renewal fee for office registration
of a sole practitioner, a partnership, or an association or corporation is
$150.00. |
|
| (2) |
Each such
physical office shall be under the supervision of a resident manager, who may
be a partner, principal, shareholder, or a staff employee holding a
license. |
| (3) |
A form is prescribed
and is obtainable from the Board Office. |
| (4) |
Notice shall be given to the Board within
thirty days of any change of address. Notice must be similarly given of the
closing of any such physical offices. No form is provided for such notices but
they must be in writing, and, whether in letter form or otherwise, they must be
clearly headed with "Closing of Office," or similar wording. |
| (5) |
Registration permits will expire on June
30 of each even numbered year beginning on June 30, 1984, and shall become
renewable at least sixty (60) days prior to the expiration date. |
| (6) |
In order to be eligible for registration
renewal, the physical office must comply with the provisions for peer review as
provided for in O.C.G.A. Section
43-3-17
and Chapter 20-13 of the Rules. |
| (7) |
An application for original registration of an office registration, otherwise
in order, filed more than 30 days after it is due must be accompanied by a
penalty of $250.00 in addition to the registration fee. |
| (8) |
An application for renewal of an office
registration, otherwise in order, filed after the June 30th expiration date
must be accompanied by a penalty of $250.00 in addition to the renewal fee.
After June 30th, without an active firm registration, it is unlawful to
practice public accountancy in this state. The late renewal period begins July
1st and ends September 30th. |
| (9) |
An
application for reinstatement of an office registration, otherwise in order,
filed after September 30th must be accompanied by a reinstatement fee of
$1,150.00. |
The Board shall not register an office for the purpose of
public accountancy unless a Resident Manager has been designated to be in full
and continuous charge.
| (a) |
The
Resident Manager must hold a license in this state. |
| (b) |
The Resident Manager must assume full
responsibility for the supervision of the office to which he or she has been
designated as resident manager. |
| (c) |
Notice shall be given to the Board, within thirty days, of any change in the
position of Resident Manager.
| 1. |
In the event
any physical office shall be temporarily without a Resident Manager, a grace
period must be requested. The grace period may extend to six months. |
| 2. |
The request for a grace period must be in
writing, and must include how the operation of the office will be carried out
during this period. |
| 3. |
One renewal
of the grace period may be requested; however, cause must be shown for this
extension. |
|
