A new firm
having a physical office in this state about to engage in the practice of
public accountancy in this state or a firm not having a physical office in this
state but required to be licensed under 43-3-16(b)(1)(C) shall make application
for original licensure upon forms for that purpose provided by the Board and
obtainable from its Office. Upon such application being found sufficient and in
order, the application fee paid, and the applicant found eligible for
licensure, the applicant:
(a) Will be
forthwith licensed under the appropriate Section of the Act;
(b) Will have its physical office(s) in this
state as designated in the application forthwith licensed under Section
of the Act;
(c) Will be issued a
permit to practice public accounting in this state; and
(d) Will be notified accordingly.
(2) Firm licenses will expire on
June 30 of each even numbered year and shall become renewable at least sixty
(60) days prior to the expiration date. If the application for renewal is not
made and the fee paid before September 30 of the even numbered year, the
license shall lapse and shall not be renewed except by application for a new
license or for reinstatement.
Notice shall be given to the Board within thirty days, of the admission to or
withdrawal of a partner, stockholder, or member from any licensed firm. Notice
shall also be given within thirty days of any mere change of name. In these
cases the Board may elect to issue a new license to the firm.
(a) On the other hand, if a partner,
shareholder, or member is admitted or withdraws and in Connection therewith
there is a change of name, then and only then it is to be regarded for the
purposes of this Rule as a new firm which must file an application for
Ga. Comp. R. & Regs. R. 20-7-.01
Original Rule entitled
"Qualification Requirements" adopted. F. and eff.
June 30, 1965.
New Rule entitled "Registration" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978.
F. June 28, 1983; eff.
July 18, 1983.
New Rule of same title adopted. F. June 11,
1985; eff. July 1, 1985.
New Rule of same title adopted. F. Aug. 20,
2009; eff. Sept. 9, 2009.
Amended: New title "Licensure."
Feb. 4, 2015; eff.
Feb. 24, 2015.