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-.04 - Reinstatement

Universal Citation: GA Rules and Regs r 20-10-.04

Current through Rules and Regulations filed through September 23, 2024

(1) An application for reinstatement of an expired license shall be accompanied by:

(a) A reinstatement fee of $300.00; and

(b) Evidence, satisfactory to the Board, of the completion of continuing professional education as specified below:
1. Forty hours of continuing professional education for each year since the last renewal of the license or since the initial issuance of the license, whichever is less, up to a maximum of 160 hours.

2. At least twenty percent of the total hours required must be earned in accounting and auditing subjects.

3. At least 80 of the continuing professional education hours must have been completed during the 2-year period immediately preceding the date of application for reinstatement.

4. The hours required may be counted toward fulfilling the continuing professional education requirements for the next biennial renewal, if they were completed during the applicable period for renewal.

5. No carryover hours may be used to satisfy continuing professional education requirements for reinstatement of an expired license.

(c) The Board may, however, accept in lieu of the continuing professional education requirements other evidence of continued competency including, but not limited to, the passing of an examination approved by the Board.

(2) In considering the application for reinstatement, the Board may conduct an investigation of the applicant to determine, among other things, if the applicant engaged in the practice of public accountancy during the period that the applicant was not the holder of a license to practice public accountancy. Based on the results of that investigation, the Board may deny the application for reinstatement.

O.C.G.A. §§ 43-3-7, 43-3-8, 43-3-18, 43-3-19, 43-3-20.

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