Compilation of Rules and Regulations of the State of Georgia
Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY
Chapter 20-13 - PEER REVIEW REQUIREMENTS FOR PUBLIC ACCOUNTING FIRMS
Rule 20-13-.05 - Exceptions

Universal Citation: GA Rules and Regs r 20-13-.05

Current through Rules and Regulations filed through September 23, 2024

(1) A firm that has been licensed for two years or less at the time of the firm's renewals shall be exempted from the requirement of submitting evidence of satisfactory completion of a Board approved peer review.

(2) The Board may waive or modify the requirement of submitting evidence of satisfactory completion of a Board approved peer review in cases of hardship. A firm seeking a hardship exemption must submit a written request that sets forth detailed reasons for the request of exemption. Such request must be submitted with the firm's license renewal application and must be received by Board prior to the expiration of the firm's license. The firm's license will continue until the Board renders a decision on the request. After considering the request, the Board may deny the exception, grant the exception, or grant the exception with limitation and/or conditions.

O.C.G.A. Secs. 43-3-8, 43-3-17.

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