Compilation of Rules and Regulations of the State of Georgia
Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY
Chapter 20-2 - DEFINITIONS
Rule 20-2-.16 - Practice of Public Accountancy
Universal Citation: GA Rules and Regs r 20-2-.16
Current through Rules and Regulations filed through March 20, 2024
"Practice of, or practicing public accountancy" means offering to perform or performing attest or compilation services or while holding oneself out in such a manner as to state or imply that one is a licensee, offering to perform or performing for an individual or entity one or more types of services involving:
(a) The use of accounting or auditing skills;
(b) Management advisory or other consulting services;
(c) The preparation of tax returns; or
(d) The furnishing of advice on tax matters.
O.C.G.A. Secs. 43-3-2, 43-3-8.
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