Section 43-3-36. Exceptions to operation of chapter

   (a) Nothing contained in this chapter shall prohibit any person who is not a certified public accountant or public accountant from serving as an employee of or an assistant to a certified public accountant or public accountant or firm of certified public accountants or public accountants holding a live permit or a foreign accountant registered under Code Section 43-3-20 and holding a live permit, provided that such employee or assistant shall not issue or attest to any accounting or financial statement over his name.

(b) Nothing contained in this chapter shall prohibit any person from offering to perform or performing for the public, for compensation, any of the following services:

   (1) The recording of financial transactions in books of record;

   (2) The making of adjustments of such transactions in books of record;

   (3) The making of trial balances from books of record;

   (4) Internal verification and analysis of books or accounts of original entry;

   (5) The preparation of unaudited financial statements, schedules, or reports;

   (6) The devising and installing of systems or methods of bookkeeping, internal controls of financial data, or the recording of financial data; or

   (7) The preparation of tax returns and related forms.

Code 1933, § 84-216, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 16; Ga. L. 1993, p. 123, § 16.