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: (a) The use of accounting or auditing skills; (b) Management advisory or other consulting services; (c) The preparation of tax returns; or (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.