Compilation of Rules and Regulations of the State of Georgia
Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY
Chapter 20-10 - PERMITS TO PRACTICE ISSUED TO INDIVIDUALS
Rule 20-10-.03 - Penalty Period (Late Renewal)
Current through Rules and Regulations filed through September 23, 2024
(1) Renewal applications submitted during the four months penalty period following license expiration will be considered penalty period applications.
(2) Penalty period applications must be accompanied by a penalty fee of $100.00, an affirmation that the continuing professional education requirements set forth in Chapter 20-11 of the Rules have been met prior to the license expiration date, and such other information as the Board may require.
(3) Licenses which have not been renewed prior to or during the penalty period in accordance with Rules 20-10-.02 or 20-10-.03 may not be renewed; provided however, that the holder thereof may apply for reinstatement.
(4) During the penalty period, without a current license it is unlawful to practice public accountancy in this state.
O.C.G.A Secs. 43-3-7, 43-3-8, 43-3-18, 43-3-20.