Ga. Comp. R. & Regs. R. 20-11-.01 - Introduction

(1) CPAs by virtue of their training have been certificated or licensed by the Board and, therefore, are eligible to provide the public with needed professional services not otherwise available. In furnishing these services, the CPA occupies a unique position of public trust. It is essential in maintaining this trust that each accountant continuously strive to increase his or her technical skills and his or her understanding of the whole accounting body of knowledge.

(2) Pursuant to the provision of Section 43-3-19 of this Act, the Board prescribes the following regulations establishing requirements of continuing professional education to be met from time to time by CPAs and registered foreign accountants in order to demonstrate that they are continuing their professional education as a condition to continuing to practice as public accountants.

Notes

Ga. Comp. R. & Regs. R. 20-11-.01

O.C.G.A. Secs. 43-3-8, 43-3-9, 43-3-19.

Original Rule entitled "Audits and Other Services Made Only by Authorized Persons" adopted. F. Nov. 27, 1968; eff. Dec. 16, 1968. Repealed: New Rule entitled "Introduction" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978. Amended: F. June 11, 1985; eff. July 1, 1985. Amended: F. Oct. 31, 1991; eff. Nov. 20, 1991. Repealed: New Rule of same title adopted. F. Oct. 5, 2005; eff. Oct. 25, 2005. Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.