Ga. Comp. R. & Regs. R. 20-2-.15 - Physical Office

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:

(a) Listing in a telephone or any other directory;

(b) Name printed on entrance doors, lobby directories, windows, etc.; or

(c) Maintaining any space where someone works regularly or is available for meeting the public.

Notes

Ga. Comp. R. & Regs. R. 20-2-.15

O.C.G.A. Secs. 43-3-8, 43-3-16.

Original Rule entitled "Purport, or Purporting to Result From" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978. Repealed: New Rule entitled "Office" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009. Amended: New title "Physical Office." Feb. 4, 2015; eff. Feb. 24, 2015.