Ga. Comp. R. & Regs. R. 20-11-.04 - Controls and Reporting
(1) An applicant for renewal of a license to
practice public accountancy must provide a signed statement, under penalty of
perjury, that all applicable continuing education requirements have been
met.
(2) All licensees shall
maintain their records confirming attendance at and completion of continuing
education, including the following information:
(a) School, firm or organization conducting
the program;
(b) Location of the
program;
(c) Title of program or
description of content;
(d) Program
outline;
(e) Dates
attended;
(f) Hours claimed;
and
(g) Evidence of satisfactory
completion.
(3) If
credit for published articles and books is claimed, the following information
must be maintained:
(a) Publisher;
(b) Title of publication;
(c) Description of content;
(d) Dates of publication; and
(e) Hours claimed.
(4) Records described in paragraph (2) and
(3) of this section must be maintained by each licensee for five years after
the completion of the program and must be submitted to the Board upon
request.
(5) Evidence of
satisfactory completion shall take the form of certificates of completion,
attendance records, examination, transcripts, or other such independently
verifiable evidence acceptable to the Board.
(6) The Board will verify on a test basis
information submitted by applicants for licenses. In cases where the Board
determines that the requirement is not met, the Board may grant an additional
period of time in which the deficiencies may be cured.
Notes
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