Rule 20-2-.16. Practice of Public Accountancy

"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:

1. (a) The use of accounting or auditing skills;
2. (b) Management advisory or other consulting services;
3. (c) The preparation of tax returns; or
4. (d) The furnishing of advice on tax matters.

Authority: O.C.G.A. Secs. 43-3-2, 43-3-8.

History. Original Rule entitled "Practice of Public Accountancy" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009.

Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.