The purpose of these Rules is to prescribe the requirements for the peer review; monitor compliance with applicable accounting and auditing standards adopted by generally recognized standard-setting bodies; emphasize education, including appropriate education programs or remedial procedures that may be recommended or required where reporting does not comply with appropriate professional standards.
Ga. Comp. R. & Regs. R. 20-13-.01
O.C.G.A. Secs. 43-3-8, 43-3-17.