Chapter 20-9 OFFICES
|(1)|| Each physical office established or
maintained for practice in this state by a CPA, partnership, professional
association, or professional corporation of CPAs, or by a public accountant,
partnership, or professional association of public accountants, or by a foreign
accountant, shall register with the Board within sixty days after it is opened.
|(2)||Each such physical office shall be under the supervision of a resident manager, who may be a partner, principal, shareholder, or a staff employee holding a license.|
|(3)||A form is prescribed and is obtainable from the Board Office.|
|(4)||Notice shall be given to the Board within thirty days of any change of address. Notice must be similarly given of the closing of any such physical offices. No form is provided for such notices but they must be in writing, and, whether in letter form or otherwise, they must be clearly headed with "Closing of Office," or similar wording.|
|(5)||Registration permits will expire on June 30 of each even numbered year beginning on June 30, 1984, and shall become renewable at least sixty (60) days prior to the expiration date.|
|(6)||In order to be eligible for registration renewal, the physical office must comply with the provisions for peer review as provided for in O.C.G.A. Section 43-3-17 and Chapter 20-13 of the Rules.|
|(7)||An application for original registration of an office registration, otherwise in order, filed more than 30 days after it is due must be accompanied by a penalty of $250.00 in addition to the registration fee.|
|(8)||An application for renewal of an office registration, otherwise in order, filed after the June 30th expiration date must be accompanied by a penalty of $250.00 in addition to the renewal fee. After June 30th, without an active firm registration, it is unlawful to practice public accountancy in this state. The late renewal period begins July 1st and ends September 30th.|
|(9)||An application for reinstatement of an office registration, otherwise in order, filed after September 30th must be accompanied by a reinstatement fee of $1,150.00.|
The Board shall not register an office for the purpose of public accountancy unless a Resident Manager has been designated to be in full and continuous charge.
|(a)||The Resident Manager must hold a license in this state.|
|(b)||The Resident Manager must assume full responsibility for the supervision of the office to which he or she has been designated as resident manager.|
Notice shall be given to the Board, within thirty days, of any change in the
position of Resident Manager.