GA - GAC
Rules and Regulations of the State of Georgia
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Chapter 20-6 CORPORATIONS FOR THE PRACTICE OF PUBLIC ACCOUNTANCY

Rule 20-6-.01 Professional Corporations Practicing Public Accountancy

Professional service corporations organized under the Georgia Professional Corporation Act practicing public accountancy, in addition to matters covered by other Rules of the Board, shall comply with the following:

(a) All shares of stock shall be owned by CPAs;
(b) All of the directors shall be CPAs;
(c) The chief executive officer shall be a CPA;
(d) Revocation or suspension of the CPA license held by a shareholder, a director or the chief executive officer shall also effect a corresponding revocation or suspension of the right to practice public accountancy by the professional service corporation, unless the Board specifically grants a continuance of such right to practice.