Ga. Comp. R. & Regs. R. 20-2-.16 - Practice of Public Accountancy

"Practice of, or practicing public accountancy" means offering to perform or performing attest or compilation services or while holding oneself out in such a manner as to state or imply that one is a licensee, offering to perform or performing for an individual or entity one or more types of services involving:

(a) The use of accounting or auditing skills;

(b) Management advisory or other consulting services;

(c) The preparation of tax returns; or

(d) The furnishing of advice on tax matters.

Notes

Ga. Comp. R. & Regs. R. 20-2-.16

O.C.G.A. Secs. 43-3-2, 43-3-8.

Original Rule entitled "Practice of Public Accountancy" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009. Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.