Section 43-3-29. Revocation, suspension, or refusal to renew firm registration or permit

   (a) After notice and hearing, as provided in Code Section 43-3-30, the board, in its discretion, may revoke the registration and permit to practice of a firm if at any time it does not have all the qualifications prescribed by the Code section under which it qualified for registration.

(b) After notice and hearing as provided in Code Section 43-3-30, the board may revoke or suspend the registration of a firm or may revoke, suspend, or refuse to renew its valid permit or may censure the holder of any such permit for any of the following causes in addition to those enumerated in Code Section 43-3-28:

   (1) The revocation or suspension of the certificate or registration or the revocation or suspension or refusal to renew the permit to practice of any partner, member, or shareholder required by law to have such certificate, registration, or permit as a condition to the firm's registration or permit;

   (2) The cancellation, revocation, suspension, or refusal to renew the authority of the firm, or any partner, member, or shareholder thereof, to practice public accountancy in any other state for any cause other than voluntary withdrawal or failure to pay registration fees in such other state; or

   (3) The failure of such firm to register or renew its registration under Code Section 43-3-21 or the failure of such firm to comply with any of the provisions of Code Section 43-3-23.

Code 1933, § 84-212, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1988, p. 1616, § 5; Ga. L. 1993, p. 123, § 12; Ga. L. 1997, p. 1545, § 7.