"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:
Ga. Comp. R. & Regs. R. 20-2-.16
O.C.G.A. Secs. 43-3-2, 43-3-8.