Compilation of Rules and Regulations of the State of Georgia
Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY
ADMINISTRATIVE HISTORY
The Administrative History following each Rule gives the date on which the Rule was originally filed and its effective date, as well as the date on which any amendment or repeal was filed and its effective date. Principal abbreviations used in the Administrative History are as follows:
f. - filed
eff. - effective
R. - Rule (Abbreviated only at the beginning of the control number)
Ch. - Chapter (Abbreviated only at the beginning of the control number)
ER. - Emergency Rule
Rev. - Revised
Note: Emergency Rules are listed in each Rule's Administrative History by Emergency Rule number, date filed and effective date. The Emergency Rule will be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency.
Chapters 20-1 entitled "Organization", 20-2 entitled "Examinations", 20-3 entitled "Qualifications", 20-4 entitled "Registration Requirements for Certified Public Accountants", 20-5 entitled "Registration Requirement for Non-Resident Certified Public Accountants", 20-6 entitled "Reciprocal Certificates", 20-7 entitled "Registration of Public Accountants", 20-8 entitled "Standards of Professional Conduct", 20-9 entitled "Revocation of Certificates and Registration", and 20-10 entitled "Standards of Professional Conduct for Certified Public Accountants of Georgia" have been adopted. Filed and effective June 30, 1965.
Chapter 20-5 has been repealed and a new Chapter adopted.
Chapter 20-11 entitled "Standards for Audits of Municipalities and Counties" has been adopted. Filed November 27, 1968; effective December 16, 1968.
Chapters 20-2 and 20-3 have been repealed and new Chapters adopted. Filed February 8, 1971; effective February 28, 1971.
Rule 20-2-.03 has been amended. Filed November 16, 1971; effective December 6, 1971.
Rule 20-10-.02 has been amended. Filed December 5, 1972; effective December 25, 1972.
Rule 20-2-.04 has been amended by the repeal of paragraph (1) and by the adoption of a new paragraph (1). Filed May 1, 1975; effective May 21, 1975.
Sub-paragraph (e) of Rule 20-7-.02 has been amended. Filed February 9, 1976; effective February 29, 1976.
Paragraph (5) of Rule 20-2-.03 has been amended. Filed August 5, 1976; effective August 25, 1976.
Rule 20-6-.03 has been repealed. Filed December 27, 1976; effective January 16, 1977.
Chapter 20-1 has been repealed and a new Chapter 20-1 of the same title, containing Rules 20-1-.01 through 20-1-.08, adopted. Filed February 9, 1978; effective March 1, 1978.
Chapter 20-2 has been repealed and a new Chapter 20-2 of the same title, containing Rules 20-2-.01 through 20-2-.15, adopted. Filed February 9, 1978; effective March 1, 1978.
Chapter 20-3 has been repealed and a new Chapter 20-3 of the same title, containing Rules 20-3-.01 through 20-3-.08, adopted. Filed February 9, 1978; effective March 1, 1978.
Chapter 20-4 has been repealed and a new Chapter 20-4, "Examinations-Registered Public Accountants," containing Rules 20-4-.01 through 20-4-.06, adopted. Filed February 9, 1978; effective March 1, 1978.
Chapter 20-5 has been repealed and a new Chapter 20-5, "Foreign Accountants," containing Rule 20-5-.01, adopted. Filed February 9, 1978; effective March 1, 1978.
Chapter 20-6 has been repealed and a new Chapter 20-6, "Corporations for the Practice of Accountancy," containing Rule 20-6-.01, adopted. Filed February 9, 1978; effective March 1, 1978.
Chapter 20-7 has been repealed and a new Chapter 20-7, "Individuals, Partnerships, Associations and Corporations Composed of Certified Public Accountants," containing Rule 20-7-.01, adopted. Filed February 9, 1978; effective March 1, 1978.
Chapter 20-8 has been repealed and a new Chapter 20-8, "Individuals, Partnerships, Associations Composed of Registered Public Accountants," containing Rule 20-8-.01, adopted. Filed February 9, 1978; effective March 1, 1978.
Chapter 20-9 has been repealed and a new Chapter 20-9, "Offices," containing Rules 20-9-.01 and 20-9 .02, adopted. Filed February 9, 1978; effective March 1, 1978.
Chapter 20-10 has been repealed and a new Chapter 20-10, "Biennial Registration and Permits to Practice," containing Rules 20-10-.01 through 20-10-.06, adopted. Filed February 9, 1978; effective March 1, 1978.
Chapter 20-11 has been repealed and a new Chapter 20-11, "Continuing Education," containing Rules 20-11-.01 through 20-11-.05, adopted. Filed February 9, 1978; effective March 1, 1978.
Chapter 20-12, "Code of Professional Conduct," containing Rules 20-12-.01 through 20-12-.09, has been adopted. Filed February 9, 1978; effective March 1, 1978.
Chapter 20-13, "Procedural Rules," containing Rule 20-13-.01, has been adopted. Filed February 9, 1978; effective March 1, 1978.
Rule 20-3-.05 has been amended by the repeal of paragraphs (1), (2), (5), and subparagraphs (4) (a), (4) (b), (4) (c), and by the adoption of new paragraphs (1), (2), (5) and new subparagraphs (4) (a), (4) (b), and (4) (c). Filed September 12, 1979; effective October 2, 1979.
Rule 20-3-.06 has been amended. Filed September 12, 1979; effective October 2, 1979.
Paragraphs (1), (2), and (3) of Rule 20-3-.07 have been repealed and new paragraphs (1) and (2) adopted. Filed September 12, 1979; effective October 2, 1979.
Subparagraphs (2) (c)1.(iv), (2) (c)2.(iii), and (2)(c)3. of Rule 20-3-.08 have been amended. Filed September 12, 1979; effective October 2, 1979.
Rule 20-4-.04 has been amended by the repeal of paragraph (1) and subparagraph (3) (a) and by the adoption of a new paragraph (1) and a new subparagraph (3) (a). Filed September 12, 1979; effective October 2, 1979.
Rule 20-4-.05 has been repealed and a new Rule 20-4-.05 adopted. Filed September 12, 1979; effective October 2, 1979.
Rule 20-4-.06 has been amended by the repeal of subparagraphs (2) (c)1.(iv), (2) (c)2.(iii), and (2) (c)3. and by the adoption of new subparagraphs of the same numbers; subparagraph 20-4-.06 4. has been adopted. Filed September 12, 1979; effective October 2, 1979.
Rule 20-9-.01 has been amended by the repeal of paragraph (1) and by the adoption of a new paragraph (1). Filed September 12, 1979; effective October 2, 1979.
Chapter 20-10 has been repealed and a new Chapter 20-10, of the same title, containing Rules 20-10-.01 through 20-10-.04, adopted. Filed September 29, 1982; effective November 1, 1982, as specified by the Agency.
Rule 20-9-.01 has been amended by the adoption of paragraph (6). Filed February 2, 1983; effective February 22, 1983.
Rule 20-7-.01 has been amended by the repeal of paragraph (4) and by the adoption of a new paragraph (4). Filed June 28, 1983; effective July 18, 1983.
Rule 20-8-.01 has been amended by the repeal of paragraph (4) and by the adoption of a new paragraph (4). Filed June 28, 1983; effective July 18, 1983.
Rule 20-9-.01 has been amended by the repeal of paragraph (5) and by the adoption of a new paragraph (5). Filed June 28, 1983; effective July 18, 1983.
Rule 20-3-.07 has been repealed and a new Rule 20-3-.07 adopted. Filed January 25, 1984; effective February 14, 1984.
Rule 20-3-.08 has been amended by the repeal of paragraph (1) and subparagraph (2)(c)3. and by the adoption of a new paragraph (1) and a new subparagraph (2)(c)3.. Filed January 25, 1984; effective February 14, 1984.
Rule 20-4-.05 has been repealed and a new Rule 20-4-.05 adopted. Filed January 25, 1984; effective February 14, 1984.
Rule 20-4-.06 has been amended by the repeal of paragraph (1) and subparagraph (2)(c)3. and by the adoption of a new paragraph (1) and a new subparagraph (2)(c)3.. Filed January 25, 1984; effective February 14, 1984.
Rule 20-5-.01 has been amended by the repeal of paragraph (3) and by the adoption of a new paragraph (3). Filed January 25, 1984; effective February 14, 1984.
Rule 20-12-.16 has been repealed and a new Rule 20-12-.16 adopted. Filed May 14, 1984; effective June 3, 1984.
The Title of Chapter 20-3 has been changed to "Examinations, Applications for Certificates, and Temporary Permits-Certified Public Accountants". Filed December 20, 1984; effective January 9, 1985.
Rules 20-3-.01, 20-3-.03 and 20-3-.06 have been repealed and new Rules of the same numbers adopted. Filed December 20, 1984; effective January 9, 1985.
Rule 20-3-.05 has been amended by the repeal of subparagraph (4)(a) and paragraph (6) and by the adoption of new subparagraph (4)(a) and paragraph (6). Filed December 20, 1984; effective January 9, 1985.
Rules 20-3-.09 and 20-3-.10 have been adopted. Filed December 20, 1984; effective January 9, 1985.
The Title of Chapter 20-4 has been changed to "Examinations, Applications for Certificates, and Temporary Permits-Registered Public Accountants". Filed December 20, 1984; effective January 9, 1985.
Rule 20-4-.02 has been repealed and a new Rule 20-4-.02 adopted. Filed December 20, 1984; effective January 9, 1985.
Rule 20-4-.04 has been amended by the repeal of paragraphs (3) and (5) and by the adoption of new paragraphs (3) and (5). Filed December 20, 1984; effective January 9, 1985.
Rules 20-4-.07 and 20-4-.08 have been adopted. Filed December 20, 1984; effective January 9, 1985.
Rules 20-1-.02, 20-1-.03, 20-1-.04, 20-1-.05, 20-1-.06, and 20-1-.07 have been repealed and new Rules of the same numbers adopted. Filed June 11, 1985; effective July 1, 1985.
Rule 20-3-.08 has been repealed and a new Rule 20-3-.08 adopted. Filed June 11, 1985; effective July 1, 1985.
Rule 20-4-.06 has been repealed and a new Rule 20-4-.06 adopted. Filed June 11, 1985; effective July 1, 1985.
Rule 20-5-.01 has been repealed and a new Rule 20-5-.01 adopted. Filed June 11, 1985; effective July 1, 1985.
Rule 20-6-.01 has been repealed and a new Rule 20-6-.01 adopted. Filed June 11, 1985; effective July 1, 1985.
Rule 20-7-.01 has been repealed and a new Rule 20-7-.01 adopted. Filed June 11, 1985; effective July 1, 1985.
Rule 20-8-.01 has been repealed and a new Rule 20-8-.01 adopted. Filed June 11, 1985; effective July 1, 1985.
Rule 20-9-.01 has been amended by the repeal of paragraphs (2) and (5) and by the adoption of new paragraphs (2) and (5). Filed June 11, 1985; effective July 1, 1985.
Chapter 20-10 has been retitled "Permits to Practice Issued to Individuals" and Rules 20-10-.01, 20-10-.02 and 20-10-.03 repealed and new Rules of the same numbers adopted. Filed June 11, 1985; effective July 1, 1985.
Chapter 20-11 has been retitled "Continuing Professional Education." Filed June 11, 1985; effective July 1, 1985.
Rule 20-11-.01 has been amended by the repeal of paragraph (2) and by the adoption of a new paragraph (2). Filed June 11, 1985; effective July 1, 1985.
Rules 20-11-.03 and 20-11-.05 have been repealed and new Rules 20-11-.03 and 20-11-.05 adopted. Filed June 11, 1985; effective July 1, 1985.
Rule 20-11-.04 has been amended by the repeal of paragraphs (2) and (3) and by the adoption of new paragraphs (2), (3), and (4). Filed June 11, 1985; effective July 1, 1985.
Rule 20-12-.01 has been amended by the repeal of paragraph (1) and by the adoption of a new paragraph (1). Filed June 11, 1985; effective July 1, 1985.
Rules 20-12-.06, 20-12-.09, 20-12-.12 and 20-12-.18 have been repealed and new Rules of the same numbers adopted. Filed June 11, 1985; effective July 1, 1985.
Rule 20-12-.15 has been amended by the repeal of subparagraphs (c) and (f) and by the adoption of new subparagraphs (c) and (f). Filed June 11, 1985; effective July 1, 1985.
Rule 20-12-.20 has been adopted. Filed June 11, 1985; effective July 1, 1985.
Rule 20-3-.02 has been repealed and a new Rule 20-3-.02 adopted. Filed July 3, 1985; effective July 23, 1985.
Rule 20-11-.02 has been repealed and a new Rule 20-11-.02 adopted. Filed September 25, 1985; effective October 15, 1985.
Rule 20-12-.18 repealed and a new Rule 20-12-.18 adopted. Filed January 28, 1986; effective February 17, 1986.
Rule 20-3-.08 has been amended by the adoption of subparagraphs (2)(b)1.(i) and (2)(c). Filed April 2, 1986; effective April 22, 1986.
Rule 20-04-.06 has been amended by the adoption of subparagraphs (2)(b)1.(i) and (2)(c). Filed April 2, 1986; effective April 22, 1986.
Rules 20-3-.01, 20-3-.02, 20-3-.07 and 20-3-.09 have been repealed and new Rules of the same numbers adopted. Filed July 15, 1987; effective August 4, 1987.
Rule 20-3-.03 has been amended by the repeal of paragraphs (1), (2) and (4) and by the adoption of new paragraphs of these numbers. Filed July 15, 1987; effective August 4, 1987.
Rule 20-3-.04 has been amended by the repeal of paragraph (2) and by the adoption of a new paragraph (2). Filed July 15, 1987; effective August 4, 1987.
Rule 20-3-.05 has been amended by the repeal of paragraphs (1), (6) and (7) and by the adoption of new paragraphs of these numbers. Filed July 15, 1987; effective August 4, 1987.
Rule 20-3-.08 has been amended by the repeal of paragraph (2) and subparagraphs (2)(a), (2)(b) and (2)(b)1. and by the adoption of a new paragraph (2) and subparagraphs of these numbers. Filed July 15, 1987; effective August 4, 1987.
Rule 20-3-.10 has been amended by the repeal of paragraphs (1) and (3) and by the adoption of new paragraphs (1) and (3). Filed July 15, 1987; effective August 4, 1987.
Rules 20-4-.01, 20-4-.05 and 20-4-.07 have been repealed and new Rules of these numbers adopted. Filed July 15, 1987; effective August 4, 1987.
Rule 20-4-.02 has been amended by the repeal of paragraphs (1) and (2) and by the adoption of new paragraphs (1) and (2). Filed July 15, 1987; effective August 4, 1987.
Rule 20-4-.03 has been amended by the repeal of paragraph (2) and by the adoption of a new paragraph (2). Filed July 15, 1987; effective August 4, 1987.
Rule 20-4-.04 has been amended by the repeal of paragraphs (1), (5) and (6) and by the adoption of new paragraphs of these numbers. Filed July 15, 1987; effective August 4, 1987.
Rule 20-4-.06 has been amended by the repeal of paragraph (2) and subparagraphs (2)(a), (2)(b) and (2)(b)1., and by the adoption of a new paragraph (2) and subparagraphs of these numbers. Filed July 15, 1987; effective August 4, 1987.
Rule 20-4-.08 has been amended by the repeal of paragraphs (1) and (3) and by the adoption of new paragraphs (1) and (3). Filed July 15, 1987; effective August 4, 1987.
Rule 20-5-.01 has been amended by the repeal of paragraph (3) and by the adoption of a new paragraph (3). Filed July 15, 1987; effective August 4, 1987.
Rule 20-9-.01 has been amended by the repeal of paragraph (1) and subparagraphs (1)(a) and (1)(b) and by the adoption of a new paragraph (1) and subparagraphs (1)(a) and (1)(b). Filed July 15, 1987; effective August 4, 1987.
Rule 20-10-.02 has been amended by the repeal of paragraph (3) and by the adoption of a new paragraph (3). Filed July 15, 1987; effective August 4, 1987.
Rule 20-11-.02 has been amended by the repeal of paragraphs (1) and (4) and by the adoption of new paragraphs (1) and (4). Filed July 15, 1987; effective August 4, 1987.
Rule 20-12-.18 has been repealed and a new Rule 20-12-.18 adopted. Filed July 15, 1987; effective August 4, 1987.
Rules 20-1-.01, 20-1-.07 and 20-1-.08 have been repealed and new Rules of the same titles adopted. Filed September 11, 1989; effective October 1, 1989.
Rule 20-1-.04 has been repealed. Filed September 11, 1989; effective October 1, 1989.
Paragraph (6) of Rule 20-3-.03 and paragraph (1) of Rule 20-3-.04 have been amended. Filed September 11, 1989; effective October 1, 1989.
Paragraph (6) of Rule 20-4-.02 and paragraph (1) of Rule 20-4-.03 have been amended. Filed September 11, 1989; effective October 1, 1989.
Rule 20-5-.01 has been repealed. Filed September 11, 1989; effective October 1, 1989.
Rule 20-11-.04 has been repealed and a new Rule of the same title adopted. Filed September 11, 1989; effective October 1, 1989.
Rule 20-10-.02 has been amended. Filed September 11, 1989; effective October 1, 1989.
Rule 20-10-.02 has been amended. Filed October 30, 1989; effective November 19, 1989.
Rules 20-11-.02 and 20-11-.03 5. and 20-11-.03 have been amended. Filed December 11, 1989; effective December 31, 1989.
Rules 20-3-.02 and .08 were repealed and new Rules, same titles, adopted; 20-3-.05 was amended. Filed October 31, 1991; effective November 20, 1991.
Rule 20-4-.06 repealed and a new Rule, title, adopted. Filed October 31, 1991; effective November 20, 1991.
Rule 20-9-.01 repealed and a new Rule, same title, adopted. Filed October 31, 1991; effective November 20, 1991.
Rules 20-10-.02 amended, 20-10-.04 repealed and a new Rule, same title, adopted. Filed October 31, 1991; effective November 20, 1991.
Rules 20-11-.01, .02, .03 amended. Filed October 31, 1991; effective November 20, 1991.
Rules 20-12-.15 to .19 were repealed and new Rules and titles adopted; 20-12-.20 was repealed. Filed January 30, 1992; effective February 19, 1992.
Paragraphs (6), (7) amended and (8) adopted of Rule 20-9-.01. Filed April 24, 1992; effective May 14, 1992.
Chapter 20-13 has been repealed and a new Chapter entitled "Reporting Monitor Program" adopted; Chapter 20-14 entitled "Procedural Rules" adopted. Filed April 24, 1992; effective May 14, 1992.
Rules 20-3-.08 and 20-4-.06 have been amended. Filed January 25, 1993; effective February 14, 1993.
Rules 20-3-.03 and 20-4-.02 have been amended. Filed April 29, 1993; effective May 19, 1993.
Rule 20-3-.02 has been repealed and a new Rule adopted. Filed November 9, 1993; effective November 29, 1993.
Rules 20-3-.04 and 20-3-.05 have been repealed and new Rules adopted. Rule 20-3-.01 has been amended. Filed December 14, 1993; effective January 3, 1994.
Rules 20-4-.01, .03(3) have been amended. Rule 20-4-.04 has been repealed and a new Rule adopted. Filed February 3, 1994; effective February 23, 1994.
Rules 20-10-.01, .02, .03 have been repealed and new Rules adopted. Filed February 15, 1995; effective March 7, 1995.
Rule 20-10-.02(6) has been amended. Filed November 1, 1995; effective November 21, 1995.
Rules 20-3-.01, .03, .08; 20-4-.02, .06; 20-11-.02 have been amended. Filed September 11, 1996; effective October 1, 1996.
Rules 20-12-.04, .05 have been amended. Filed December 17, 1996; effective January 6, 1997.
Rules 20-3-.08, 20-4-.06 have been amended. Filed September 26, 1997; effective October 16, 1997.
Rules 20-3-.08 and 20-4-.06 have been amended. Filed August 13, 1998; effective September 2, 1998.
Chapter 20-13 has been repealed and a new chapter entitled "Peer Review Requirements for Public Accounting Firms" adopted. Filed May 13, 1999; effective June 2, 1999.
Rules 20-10-.02 and .03 have been amended. Rules 20-10-.01, .04 have been repealed and new Rules adopted. Filed January 5, 2001; effective January 25, 2001.
Rule 20-11-.02 has been amended. Filed August 1, 2003; effective August 21, 2003.
Rules 20-3-.01 to .06, .08 to .10 have been repealed and new Rules adopted. Filed October 1, 2003; effective October 21, 2003.
Chapter 20-4 has been repealed and a new Chapter adopted. Filed January 26, 2004; effective February 15, 2004.
Rules 20-3-.04 and .08 have been amended. Filed May 6, 2004; effective May 26, 2004.
Rules 20-11-.02, .03, and .05 have been amended. Filed July 19, 2004; effective August 8, 2004.
Rule 20-3-.02 has been repealed and a new Rule adopted. Filed October 13, 2004; effective November 2, 2004.
Rules 20-1-.01, .02, 20-10-.01, 20-11-.01, and .02 have been repealed and new Rules adopted. Chapters 20-4 and 20-8 have been repealed. Filed October 5, 2005; effective October 25, 2005.
Rules 20-11-.03, 20-12-.16, .17, and 20-14-.01 have been repealed and new Rules adopted. Filed October 6, 2005; effective October 26, 2005.
Rules 20-3-.01 and .06 have been repealed and new Rules adopted. Rule 20-3-.08 has been amended. Filed December 6, 2007; effective December 26, 2007.
Rule 20-9-.01 has been amended. Filed February 5, 2008; effective February 25, 2008.
Chapter 20-2 has been repealed and a new Chapter adopted. Rules 20-3-.08, .09, 20-7-.01, 20-12-.16, and .17 have been repealed and new Rules adopted. Rule 20-3-.10 has been repealed. Rule 20-7-.02 has been adopted. Chapter 20-8 entitled "Registration Requirements for Accounting Firms" has been adopted. Filed August 20, 2009; effective September 9, 2009.
Rule 20-12-.19 amended. F. Dec. 7, 2011; eff. Dec. 27, 2011.
Rule 20-10-.04 amended. F. Aug. 14, 2012; eff. Sep. 3, 2012.
Rules 20-1-.01, .02, .03, .05 through .08 amended. Rules 20-2-.01 through .11, .13, .15, .16, .18 through .21 amended; .12 repealed and new rule adopted; .14, .17, .22 repealed. Chapter 20-3 title changed to "Examinations, Applications for Licenses, and Temporary Licenses-Certified Public Accountants;" Rules 20-3-.01 through .09 amended. Chapter 20-6 amended and title changed to "Professional Corporations for the Practice of Public Accountancy." Chapter 20-7 title changed to "Individuals, Partnerships, Associations and Corporations for the Practice of Public Accountancy;" Rules 20-7-.01, .02 amended; Rule 20-7-.03 adopted. Chapter 20-8 amended and title changed to "Licensure Requirements for Accounting Firms." Chapter 20-9 amended. Chapter 20-10 title changed to "Licenses to Practice Issued to Individuals;" Rules 20-10-.01 through 20-10-.04 amended. Chapter 20-11 amended. Rules 20-12-.01 through 20-12-.19 amended. Chapter 20-13 title changed to "Peer Review Requirements for Public Accountancy Firms;" Rules 20-13-.01 through 20-13-.03, .05 amended; .04 repealed. Rule 20-14-.01 amended; Rules 20-14-.02 through 20-14-.42 adopted. Chapter 20-15 entitled "Attest and Compilation Standards" adopted. F. Feb. 4, 2015; eff. Feb. 24, 2015.
Rules 20-8-.01, 20-9-.01, 20-10-.02 amended. F. Aug. 24, 2015; eff. Sep. 13, 2015.
Rules 20-2-.22, 20-13-.04 adopted. Rules 20-7-.02, 20-8-.01, 20-9-.01, 20-10-.04, 20-11-.02 amended. F. Mar. 24, 2016; eff. Apr. 13, 2016.
Rule 20-3-.04 amended. F. June 18, 2020; eff. July 8, 2020.
