Rule 20-2-.15. Physical Office

The "physical office" shall be deemed and construed to mean any space which is maintained by a firm for the practicing of public accountancy, and has any of the following identification:

1. (a) Listing in a telephone or any other directory;
2. (b) Name printed on entrance doors, lobby directories, windows, etc.; or
3. (c) Maintaining any space where someone works regularly or is available for meeting the public.

Authority: O.C.G.A. Secs. 43-3-8, 43-3-16.

History. Original Rule entitled "Purport, or Purporting to Result From" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978.

Repealed: New Rule entitled "Office" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009.

Amended: New title "Physical Office." Feb. 4, 2015; eff. Feb. 24, 2015.