Update from the Director of the Professional Licensing Boards:

PLB is working diligently to become one of the most technologically advanced licensing agencies in the country.  Throughout this year we have continued to review our business processes and implement technology to increase our performance levels and customer service for our licensees and the general public.

This quarter we have continued to make improvements to the licensure process by implementing the first online applications.  We currently have online applications available for 23 license types with plans to add more throughout the remainder of the year.  There are many advantages to online applications, including ensured completion, decreased paper use, a higher degree of accuracy, and a faster application process. You can visit our website at www.sos.ga.gov/plb to see a complete list of online applications.

Finally, during the third quarter we made significant progress in the outsourcing of the PLB Examination section.  Outsourcing the exam function of PLB allows us to offer more testing locations for some license types, more testing opportunities and overall budget savings for the State of Georgia.  More information will be available in the coming weeks as all outsourcing contracts are finalized.

PLB is committed to continually seeking and implementing initiatives to enable us to provide you with the best service possible.  We look forward to the opportunity to assist you in the very near future.

Regards,
Randy Vaughn
Director of the Professional Licensing Boards

The Georgia State Board of Accountancy consists of seven members: six of certified public accountants and one consumer member. The Georgia State Board of Accountancy was created by legislation enacted in 1908 for the purpose of protecting the public welfare by providing for the regulation of the practice of public accountancy and the certification of those who are entitled to engage in this practice. In order to carry out this charge, the Board has the authority to adopt rules, set standards for licensure, adopt mandatory standards of professional conduct, and investigate and discipline unauthorized, negligent or incompetent practice.

The Board licenses certified public accountants and public accounting firms. Requirements for CPA licensure include education, experience, and passage of a national examination. Public accounting firms that perform attest functions are subject to mandatory peer review program requirements.

Typically, the Board meets six times per year. Board meetings are open to the public with the exception of executive session, in which confidential matters such as complaints, disciplinary items, and applications are discussed.

Minutes from the Board meetings may be found on the Board’s website at www.sos.ga.gov/plb/accountancy.

Board Members:

C. Ben Hill, CPA
J. Sam Johnson, CPA, Chairman
Grace Lopez-Williams, CPA, Vice - Chairperson
T. Farrell Nichols, CPA
Michael W. Skinner, CPA

Board Staff:

Darren Mickler
Executive Director
Georgia State Board of Accountancy

2009 Meetings:

November 18, 2009, 9:30 a.m.

The Board meets at the Professional
Licensing Board Office in Macon.

Number of Active Licensees:

Certified Public Accountant: 17,794
Foreign Accountant: 5
Public Accounting Firm: 1,952
Temporary Public Accounting Firm: 796

Actions Taken by the Georgia State Board of Accountancy

July: The Board voted to approve 70 applications for certificates as Certified Public Accountants.

The Board approved the following cease and desist orders for unlicensed practice:
•Robert Tilley, Dublin
•Chris Breeden d/b/a Breeden and Associates, Peachtree City

The Board approved the following consent orders for failure to perform and plan client services in compliance with generally accepted auditing standards:
•Gerald Bailey, Jonesboro: A public reprimand and a $500 fine.

August: The Board voted to approve 127 applicants for certificates as Certified Public Accountants.

September: The Board voted to approve 110 applications for certificates as Certified Public Accountants.

License Renewals:

Licenses expire as follows:

Certified Public Accountant – December 31 of odd numbered years
Foreign Accountant – December 31 of odd numbered years
Public Accounting Firm – June 30 of even numbered years

It is illegal to practice public accountancy if you have not renewed your live permit by the expiration date.

How do I renew my license? 

You may renew your license on the Professional Licensing Board website with a credit card. Click on the License Renewal icon and follow the instructions. You will be asked a series of questions including whether you have been arrested, convicted of a crime or received a board sanction since the last renewal, whether you have completed your continuing education requirements, and whether you are a U.S. citizen. Renewing your license via the website is the fastest way to renew your license.

The Professional Licensing Boards do not mail paper renewals unless requested. A paper renewal form may be requested by the licensee either by calling the Board office at 478-207-2440, or by submitting a written request.

Disciplinary Issues:

The Board resolved a number of disciplinary issues this year, including unlicensed practice; failure to repay student loans; and failure to comply with child support orders. Addressing these issues on a case-by-case basis, the Board takes these matters very seriously and applies sanctions to those who violate the Georgia Accountancy Practice Act, Board rules, and policies. It is important that licensees review all laws, rules and policies that affect their profession. These may be found on the Board’s website at www.sos.ga.gov/plb/accountancy/.

All public disciplinary actions will be reflected in the Board minutes which may be found on the Georgia State Board of Accountancy website.

Grounds for denial, suspension, revocation of a license, or other disciplinary actions may be found at O.C.G.A. § 43-3-28 and at O.C.G.A. § 43-1-19, which can be found on the Georgia State Board of Accountancy website.

Georgia State Board of Accountancy Complaints Process Information:

The Georgia General Assembly created the Georgia State Board of Accountancy to regulate the licensing and practice of accountancy. The responsibility of administering the laws in O.C.G.A. § 43-3 is given to the Board, whose members are appointed by the Governor. This Board determines if applicants meet licensure requirements, promulgates rules, and considers complaints against licensees and allegations of unlicensed practice. The process for disposing of complaints is as follows:

Complaint Form:

Complaints must be reported to and received by the Board in writing. Written complaints may be submitted to the Board office or be submitted on-line at http://sos.georgia.gov/myverification/submitcomplaint.aspx. Documents received in connection with a complaint will not be returned. The complaint must contain sufficient factual evidence indicating a clear violation of Georgia law or Board rules.

Investigations:

The Board gives serious consideration to all complaints. Further investigative action may be taken. Should you file a complaint, you may be contacted by a Board inspector or investigator for additional information. Investigative files are considered confidential for any purpose other than a hearing before the Board. However, the Board is authorized to release such records to another enforcement agency or lawful licensing authority.

Notification Process:

While the investigation is ongoing, the Board is unable to discuss the status of a complaint with anyone, including the complainant. When the Board has completed the case, the complainant will be notified in writing of the Board’s actions. All public disciplinary actions will be reflected in the Board minutes which are found on the Board website. Public disciplinary actions may be found on our website at www.sos.ga.gov/plb/publicorders/ .

Frequently Asked Questions:

The Board list of frequently asked questions is available on the Board’s website. If you cannot find an answer to your question, you may contact the Board office at (478) 207-2440.