Ga. Comp. R. & Regs. 20-11-.04

Current through Rules and Regulations filed through December 24, 2024
Rule 20-11-.04 - Controls and Reporting
(1) An applicant for renewal of a license to practice public accountancy must provide a signed statement, under penalty of perjury, that all applicable continuing education requirements have been met.
(2) All licensees shall maintain their records confirming attendance at and completion of continuing education, including the following information:
(a) School, firm or organization conducting the program;
(b) Location of the program;
(c) Title of program or description of content;
(d) Program outline;
(e) Dates attended;
(f) Hours claimed; and
(g) Evidence of satisfactory completion.
(3) If credit for published articles and books is claimed, the following information must be maintained:
(a) Publisher;
(b) Title of publication;
(c) Description of content;
(d) Dates of publication; and
(e) Hours claimed.
(4) Records described in paragraph (2) and (3) of this section must be maintained by each licensee for five years after the completion of the program and must be submitted to the Board upon request.
(5) Evidence of satisfactory completion shall take the form of certificates of completion, attendance records, examination, transcripts, or other such independently verifiable evidence acceptable to the Board.
(6) The Board will verify on a test basis information submitted by applicants for licenses. In cases where the Board determines that the requirement is not met, the Board may grant an additional period of time in which the deficiencies may be cured.

Ga. Comp. R. & Regs. R. 20-11-.04

O.C.G.A. Sec. 43-3-8, 43-3-19.

Original Rule entitled "Controls and Reporting" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978.
Amended: F. June 11, 1985; eff. July 1, 1985.
Repealed: New Rule of same title adopted. F. Sept. 11, 1989; eff. Oct. 1, 1989.
Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.