Mobility Legislation

Mobility Bill Becomes Law on July 1, 2009

The Mobility Bill that was signed into legislation in 2008 becomes law on July 1, 2009. The bill also includes changes in the Experience Requirement for licensure and non-CPA ownership (partners) within a CPA firm. Once the bill was passed, the State Board of Accountancy began a process of re-writing the Rules (or clarifying guidelines and definitions) to the parts of the Accountancy statute that changed, and writing Rules for provisions that are new to the statute, such as non-CPA ownership. The Rules are completed and posted below for your review. More details of each Rule are linked to the Georgia State Board of Accountancy Web Site.

Rule 20-2: Definition

This amendment includes definitions pertaining to Accounting rules and removes the preamble.

Rule 20-3-.08: Experience Requirement

This amendment includes detailed descriptions of acceptable and unaccpetable experience. To receive a CPA certificate, accountants only need one year and 2,000 hours of experience.

Rule 20-3-.09: Reciprocity

This amendment includes detailed descriptions of practice privilege for individuals and reciprocal licenses.

Rule 20-3-.10: Temporary Permits

The main feature is to repeal this rule.

Rule 20-7-.01: Who Has to Register

The main feature of this rule is to outline requirements for registration of firms not previously registered in Georgia with the Board.

Rule 20-7-.02: Firm Ownership

This is a new rule detailing ownership of CPA firms.

Rule 20-8-.01: Firm Registration

This is a new rule detailing the rules of Firm Registration.

Rule 20-8-.02: Who Is Not Required to Register

This is a new rule detailing which Firms do not require Registration.