Section 43-3-11. Reciprocity for certified public accountants

   The board, in its discretion, may waive the examination provided for in paragraph (4) of subsection (a) of Code Section 43-3-6 and may issue a certificate as a certified public accountant to any person who possesses the qualifications specified in paragraphs (1) and (2) of subsection (a) of Code Section 43-3-6 and what the board determines to be the substantial equivalent of the qualifications under paragraph (3) of subsection (a) of Code Section 43-3-6 and who is a holder of a certificate as a certified public accountant, then in full force and effect, issued under the laws of another state, provided that the certificate held by such person was issued after an examination which, in the judgment of the board, is the equivalent of the standard established by the board for examinations administered pursuant to paragraph (4) of subsection (a) of Code Section 43-3-6; and provided, further, that such privileges are extended to citizens of this state by the state originally granting the certificate. Notwithstanding the foregoing, the examination provided for in paragraph (4) of subsection (a) of Code Section 43-3-6 shall be waived by the board in the case of an applicant who has been engaged in public practice for a period of ten years in another state pursuant to authority issued by such state.

Code 1933, § 84-209, enacted by Ga. L. 1935, p. 85, § 9; Code 1933, § 84-204, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 6.