Rule 20-3-.09 - Individual Practice Priviledges and Reciprocity(1) An individual already licensed in another state who becomes a resident of this state, establishes a physical office in this state, or whose office location is the physical office of a firm in this state may qualify for a reciprocal license under Code Section 43-3-12 and must apply on a form for the purpose provided by the Board and obtainable from its Office. The application must be accompanied by a fee in the amount established by Board policy; as well as an affidavit that the individual is a United States citizen, a legal permanent resident of the United States, or that he/she is a qualified alien or non-immigrant under the Federal Immigration and Nationality Act. If the individual is not a U.S. citizen, he/she must submit documentation that will determine his/her qualified alien status. The Board participates in the DHS-USCIS SAVE (Systematic Alien Verification for Entitlements or "SAVE") program for the purpose of verifying citizenship and immigration status information of non-citizens. If the individual is a qualified alien or non-immigrant under the Federal Immigration and Nationality Act, he/she must provide the alien number issued by the Department of Homeland Security or other federal immigration agency. Individuals practicing under this Rule 20-3-.09 may not practice in this state under Code Section 43-3-18(b).(2) An individual whose residence and office location is and remains outside this state may elect to exercise substantial equivalency practice privileges in this state under Code Section 43-3-18(b)without the requirement to obtain a license, certificate, or registration with the Board or pay a fee provided the individual holds a current and unencumbered license as a CPA in a state which grants similar practice privileges to license holders in this state.(3) An individual whose residence and office location is and remains outside this state may apply for a reciprocal license under Code Section 43-3-12.Ga. Comp. R. & Regs. R. 20-3-.09
O.C.G.A. Secs. 43-3-7, 43-3-8, 43-3-10, 43-3-12, 43-3-18, 50-36-1.
Original Rule entitled "Reciprocal Certificates" adopted. F. Dec. 20, 1984; eff. Jan. 9, 1985.Amended: F. July 15, 1987; eff. August 4, 1987.Repealed: New Rule of same title adopted. F. Oct. 1, 2003; eff. Oct. 21, 2003.Repealed: New Rule entitled "Individual Practice Privilege and Reciprocity" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009.Amended: New title "Individual Practice Privileges and Reciprocity." F. Feb. 4, 2015; eff. Feb. 24, 2015.