Ga. Comp. R. & Regs. 20-2-.08
"Financial Statements" shall be deemed and construed to mean statements and footnotes related thereto that purport to show financial position which relates to a point in time or changes in financial position which relates to a period of time, and statements which use a cash or other comprehensive basis of accounting. Incidental financial data included in management advisory services reports to support recommendations to a client, and tax returns and supporting schedules do not, for purposes of these Rules, constitute financial statements, and the statement, affidavit or signature of preparers required on tax returns neither constitutes an opinion on financial statements nor requires a disclaimer of such opinion.
Ga. Comp. R. & Regs. R. 20-2-.08
O.C.G.A. Secs. 43-3-2, 43-3-8.