Section 43-3-25. Continuing professional education requirements

   (a) Every application for renewal of a live permit by any individual who is and has been certificated as a certified public accountant or registered as a foreign accountant by this state for one year or more shall be accompanied or supported by such evidence as the board shall prescribe of satisfactory completion of continuing professional education as provided in this Code section, provided that the board may relax or suspend requirements of continuing professional education in instances where an applicant's health requires it or in instances of individual hardship.

(b) The board shall be authorized to promulgate rules and regulations providing for the number of hours of acceptable continuing professional education, which shall not be less than 60 hours, required to renew a live permit, for the assignment of credit for hours in excess of the minimum requirement, and for the proration of required hours. The board may establish criteria for continuing professional education programs, provide for accreditation of such programs, enter into agreements with sponsors of such programs, and provide for the assignment of credits for participation in such programs.

(c) All provisions of this chapter relating to continuing professional education shall be administered by the board; and, in addition to the other powers conferred on the board by this chapter, the board shall have the authority to appoint a committee or committees composed of certified public accountants, as it deems appropriate, to administer, implement, and otherwise carry out the provisions of this chapter relating to continuing professional education.

Code 1933, § 84-210, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1989, p. 1098, § 8; Ga. L. 2005, p. 1030, § 9/SB 55.