GA - GAC
Rules and Regulations of the State of Georgia
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Chapter 20-10 PERMITS TO PRACTICE ISSUED TO INDIVIDUALS

Rule 20-10-.01 Licenses to Practice Issued to Individual

A license to engage in the practice of public accountancy in this state will be issued to each individual who has been approved for licensure as a CPA.

Rule 20-10-.02 Biennial Renewal

(1) All licenses to practice public accountancy in this state issued to individuals will expire on December 31 of each odd numbered year and shall be biennially renewable.
(2) Without a current license, it is unlawful to practice public accountancy in this state.
(3) Applications for biennial renewal must be submitted on or before the expiration date of December 31. Applications may be submitted electronically or via the U.S. Postal Service. For applications submitted via the U.S. Postal Service, a U.S. Postal Service postmark will be considered the date of submission.
(4) Every application by an individual for renewal of a license must be accompanied by a renewal fee and must include affirmation that all applicable continuing professional education requirements, as provided in O.C.G.A. Section 43-3-19 and Chapter 20-11 of the Rules have been met.
(5) In addition, the applicant for renewal must notify the Board of the applicant's current mailing address, and such other information as the Board may require.
(6) The fee for biennial renewal is $100.00.

Rule 20-10-.03 Penalty Period (Late Renewal)

(1) Renewal applications submitted during the four months penalty period following license expiration will be considered penalty period applications.
(2) Penalty period applications must be accompanied by a penalty fee of $100.00, an affirmation that the continuing professional education requirements set forth in Chapter 20-11 of the Rules have been met prior to the license expiration date, and such other information as the Board may require.
(3) Licenses which have not been renewed prior to or during the penalty period in accordance with Rules 20-10-.02 or 20-10-.03 may not be renewed; provided however, that the holder thereof may apply for reinstatement.
(4) During the penalty period, without a current license it is unlawful to practice public accountancy in this state.

Rule 20-10-.04 Reinstatement

(1) An application for reinstatement of an expired license shall be accompanied by:
(a) A reinstatement fee of $300.00; and
(b) Evidence, satisfactory to the Board, of the completion of continuing professional education as specified below:
1. Forty hours of continuing professional education for each year since the last renewal of the license or since the initial issuance of the license, whichever is less, up to a maximum of 160 hours.
2. At least twenty percent of the total hours required must be earned in accounting and auditing subjects.
3. At least 80 of the continuing professional education hours must have been completed during the 2-year period immediately preceding the date of application for reinstatement.
4. The hours required may be counted toward fulfilling the continuing professional education requirements for the next biennial renewal, if they were completed during the applicable period for renewal.
5. No carryover hours may be used to satisfy continuing professional education requirements for reinstatement of an expired license.
(c) The Board may, however, accept in lieu of the continuing professional education requirements other evidence of continued competency including, but not limited to, the passing of an examination approved by the Board.
(2) In considering the application for reinstatement, the Board may conduct an investigation of the applicant to determine, among other things, if the applicant engaged in the practice of public accountancy during the period that the applicant was not the holder of a license to practice public accountancy. Based on the results of that investigation, the Board may deny the application for reinstatement.

Rule 20-10-.05 Repealed

Rule 20-10-.06 Repealed