Georgia Statutes
§ 43-3-32 — Exceptions to operation of chapter
Georgia § 43-3-32
JurisdictionGeorgia
Title43
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
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Related
In Re Hall County Grand Jury Proceedings
333 S.E.2d 389 (Court of Appeals of Georgia, 1985)
Crews v. Wahl
520 S.E.2d 727 (Court of Appeals of Georgia, 1999)
Saye v. Deloitte & Touche, LLP
670 S.E.2d 818 (Court of Appeals of Georgia, 2008)
General Motors Acceptance Corp. v. Bowen Motors, Inc.
306 S.E.2d 675 (Court of Appeals of Georgia, 1983)
Rose v. Commercial Factors of Atlanta, Inc.
586 S.E.2d 41 (Court of Appeals of Georgia, 2003)
Christenbury v. Locke Lord Bissell & Liddell, LLP
285 F.R.D. 675 (N.D. Georgia, 2012)
Providers Fidelity Life Insurance v. Tidewater Group, Inc. (In Re Tidewater Group, Inc.)
65 B.R. 179 (N.D. Georgia, 1986)
Roberts v. Chaple
369 S.E.2d 482 (Court of Appeals of Georgia, 1988)
Inspector General of the United States Department of Agriculture v. Griffin
972 F. Supp. 676 (M.D. Georgia, 1997)
GARY W. JOHNSON v. LINDSAY POPE BRAYFIELD & ASSOCIATES, INC.
(Court of Appeals of Georgia, 2022)
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
§ 43-1-1
Definitions§ 43-1-13
Inapplicability of veteran credit provisions to applicants who were not honorably discharged§ 43-1-15
Itinerant entertainers§ 43-1-19
Refusal to grant, revocation, and reinstatement of licenses; surrender; probationary licenseCite This Page — Counsel Stack
Bluebook (online)
Georgia § 43-3-32, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/43-3-32.