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

CODE OF GEORGIA

Title 43. PROFESSIONS AND BUSINESSES

Chapter 3. ACCOUNTANTS

Current through 2019-2020 Chapters 1-469, 473, 476-478, 481-485, 487, 489, 493, 494, 500, 502, 509, 515, 521, 523-526, 533, 536-541, 544, 545, 550, 551, 553, 557, 562, 568, 570, 571, 590, 595-597, 599, 600, 602-606

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

(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 original entry;
(5) The preparation of unaudited financial statements, schedules, or reports;
(6) The devising and installing of systems or methods of bookkeeping, internal controls of financial data, or the recording of financial data; or
(7) The preparation of tax returns and related forms.

Cite as OCGA § 43-3-32

History. Amended by 2015 Ga. Laws 59, §17, eff. 7/1/2015.

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