Georgia Statutes

§ 43-3-32 — Exceptions to operation of chapter

Georgia § 43-3-32

This text of Georgia § 43-3-32 (Exceptions to operation of chapter) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
O.C.G.A. § 43-3-32 (2026).

Text

(a)Nothing contained in this chapter shall prohibit any individual who is not a certified public accountant from serving as an employee of or an assistant to a certified public accountant or firm of certified public accountants holding a license, provided that such employee or assistant shall not issue or attest to any accounting or financial statement over his or her name.
(b)Nothing contained in this chapter shall prohibit any person from offering to perform or performing for the public, for compensation, any of the following services:
(1)The recording of financial transactions in books of record;
(2)The making of adjustments of such transactions in books of record;
(3)The making of trial balances from books of record;
(4)Internal verification and analysis of books or accounts of o

Free access — add to your briefcase to read the full text and ask questions with AI

Related

In Re Hall County Grand Jury Proceedings
333 S.E.2d 389 (Court of Appeals of Georgia, 1985)
19 case citations
Crews v. Wahl
520 S.E.2d 727 (Court of Appeals of Georgia, 1999)
18 case citations
Saye v. Deloitte & Touche, LLP
670 S.E.2d 818 (Court of Appeals of Georgia, 2008)
16 case citations
General Motors Acceptance Corp. v. Bowen Motors, Inc.
306 S.E.2d 675 (Court of Appeals of Georgia, 1983)
12 case citations
Rose v. Commercial Factors of Atlanta, Inc.
586 S.E.2d 41 (Court of Appeals of Georgia, 2003)
11 case citations
Christenbury v. Locke Lord Bissell & Liddell, LLP
285 F.R.D. 675 (N.D. Georgia, 2012)
7 case citations
Roberts v. Chaple
369 S.E.2d 482 (Court of Appeals of Georgia, 1988)
4 case citations
Inspector General of the United States Department of Agriculture v. Griffin
972 F. Supp. 676 (M.D. Georgia, 1997)
1 case citations

Legislative History

Amended by 2015 Ga. Laws 59,§ 17, eff. 7/1/2015. Renumbered from §43-3-36and amended by 2014 Ga. Laws 492,§ 1-2, eff. 7/1/2014.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Georgia § 43-3-32, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/43-3-32.