Accounting / CPA Permits & Licenses in Columbus, Georgia

Verify zoning district allows "professional office" use; home occupation has separate rules

Required for all LLCs. Annual registration required separately (see below).

All active LLCs must file annually regardless of activity.

Required if using DBA/trade name. Publish notice in county newspaper within 2 weeks of filing.

Individual requirement. Prerequisites: 150 semester hours education, 1 year experience, pass CPA exam (NASBA Uniform CPA Exam). LLC itself not licensed, but must have licensed CPA for public accounting services.

Required for any firm/LLC offering CPA attestation services (audit, review, compilation). At least 51% ownership by GA-licensed CPAs. Peer review required for firms performing audits.

Most professional accounting services exempt from sales tax per GA Code § 48-8-3(57). Required only if selling taxable products.

Accounting/CPA services are generally not subject to sales tax in Georgia as they are professional services. However, if the LLC sells taxable items (e.g., tax preparation software), registration is required. See Ga. Code § 48-8-3(2).

Required for employers to withhold state income tax from employee wages. Applies to all employers in Georgia, regardless of business type.

All employers with one or more employees must register. Rate for new employers is fixed at 2.7% for first 5 years. See O.C.G.A. § 34-8-100.

LLCs taxed as corporations must file Georgia Form 700. Most LLCs in accounting are pass-through entities (file Form 705), but registration is still required if the entity has taxable income sourced to Georgia. All businesses must register via Georgia Tax Center (GTC).

Optional election allows pass-through entities (like most LLCs) to pay tax at entity level and provide owners with credit. Effective for tax years beginning after December 31, 2022.

Georgia Franchise Tax was repealed effective January 1, 2019. Replaced by net worth tax for banks and trust companies only. Not applicable to accounting/CPA LLCs. See HB 384 (2018).

Many Georgia cities (e.g., Atlanta, Augusta, Savannah) require a local business tax certificate. Fees based on gross receipts. Must be renewed annually. See O.C.G.A. § 48-11-4.

Required for all LLCs with employees or multiple members. Single-member LLCs may use owner’s SSN but often obtain EIN for banking purposes. IRS Form SS-4.

Multi-member LLCs file Form 1065; S-corps file Form 1120-S. Due annually. Single-member LLCs report on Schedule C of owner’s Form 1040.

Required for all LLCs in Georgia. Must be filed annually via Georgia Secretary of State. Not a tax but a mandatory recurring fee to maintain active status. See O.C.G.A. § 14-11-203.

Required for all businesses; CPA/accounting firms classified under professional services

Atlanta is in Fulton County; license needed if outside city limits

Applies to cities like Decatur within county unless city has own requirement

Requires eligible employees to be granted up to 12 weeks of unpaid, job-protected leave annually for qualifying reasons. Most small CPA firms do not meet the 50-employee threshold, but must comply if they do.

While most accounting firms are not required to file Suspicious Activity Reports (SARs), CPAs involved in preparing Forms 8938 (Statement of Specified Foreign Financial Assets) or advising on offshore accounts may have indirect obligations. As of 2024, proposed FinCEN rules may expand reporting requirements for CPAs in anti-money laundering contexts, but not yet finalized. Current enforcement focuses on willful blindness.

Allowed for low-impact uses like accounting; restrictions on signage, traffic

Not required for cosmetic changes only

Must comply with size/setback per zoning district

Office typically E-2; self-certification possible for small spaces

All individuals who prepare federal tax returns for compensation must obtain a Preparer Tax Identification Number (PTIN) from the IRS. CPAs are exempt from the Annual Filing Season Program but must still have a PTIN. This is a federal requirement specific to tax preparation, which is core to CPA firms.

All domestic and foreign LLCs registered in Georgia must file an annual registration each year. This is distinct from federal tax filings and includes updating business information such as principal office address, registered agent, and management structure.

CPA licenses are renewed on a biennial basis. The renewal window opens October 1. Failure to renew by December 31 results in inactive status until reinstated.

Includes 4 hours of ethics every renewal cycle. CPE must be from NASBA-approved providers. Records must be retained for 4 years.

Frequency of filing depends on the amount withheld. New employers typically start as monthly filers. Employers must register via Georgia Tax Center (GTC).

Employers must file Form UI-2 and pay tax each quarter. New employers are assigned a standard rate of 2.7% on first $9,500 of each employee’s wages annually.

EINs do not expire. However, businesses must notify IRS of changes in responsible party, address, or business structure within 60 days using Form 8822-B.

LLC owners taxed as sole proprietors or partners must make estimated tax payments. Payments include income and self-employment tax.

Self-employed individuals must make estimated tax payments using Form IT-ES. Payments due on same schedule as federal estimates.

Most Georgia cities and counties require a business tax certificate (commonly called a 'business license'). Fees vary based on location and type of business. Example: Atlanta requires registration by January 31 annually.

Businesses must display issued business tax certificate at the place of business. Applies in cities like Atlanta, Savannah, and others with local licensing requirements.

Required posters include: Minimum Wage, Equal Employment Opportunity, OSHA Safety, Family and Medical Leave Act (FMLA), and Georgia Workers’ Compensation. Must be displayed in a conspicuous location accessible to employees.

IRS recommends keeping tax records for at least 3 years from filing date. For LLCs claiming deductions or credits, retain for 7 years. Employment tax records must be kept for at least 4 years.

Per Georgia Board Rule 300-2-.01, CPAs must retain workpapers for a minimum of 5 years from report date for audits, reviews, and compilations.

Most accounting services are not subject to sales tax in Georgia. However, if the business sells taxable items (e.g., tax preparation software), registration and reporting are required. Filing frequency based on volume.

Georgia law requires employers with 3 or more employees to carry workers’ compensation insurance. Coverage must be secured from a licensed insurer or through the state fund.

Required per Atlanta Code Chapter 10

Existing buildings may have current CO; verify with property records

Mandatory for all employers with three or more employees in Georgia, including part-time workers. Sole proprietors and partners in an LLC are not required to cover themselves unless they elect coverage. CPAs with no employees are exempt from this requirement.

While not explicitly mandated by Georgia law for all accounting businesses, the Georgia Board of Accountancy enforces AICPA and state rules requiring CPA firms performing audits or reviews to carry E&O insurance as part of practice standards. Strongly required for compliance with professional standards and licensure.

Not legally required by the State of Georgia for accounting businesses. However, landlords may require proof for office leases, and clients may request it for contracts. Considered best practice for protection against third-party bodily injury or property damage claims.

A $25,000 surety bond is required for CPA firms registered in Georgia under O.C.G.A. § 43-14-12. This applies to firms, not individual CPAs. Sole practitioners using their own name may be exempt. Bond ensures compliance with state laws and protects the public.

Required for any vehicle titled or used for business purposes in Georgia. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Personal auto policies do not cover business use.

Not required for accounting/CPA services, which are professional in nature. Only relevant if the LLC sells tangible goods (e.g., tax software, books). No state mandate exists, but civil liability exposure may justify coverage.

Only applicable if the business holds a liquor license or hosts events where alcohol is served. Not relevant for standard accounting firms unless operating a hospitality venue. No requirement for CPA firms providing typical services.

All firms offering CPA services in Georgia must register with the Georgia Board of Accountancy and meet requirements including E&O insurance and surety bond. Individual CPAs must be licensed; firms must register separately.

All LLCs, including single-member LLCs, are required to obtain an EIN if they have employees or operate as a partnership or corporation for tax purposes. Even if not required, most accounting firms obtain an EIN to open bank accounts and maintain professional structure.

A single-member LLC is treated as a disregarded entity and reports income on Schedule C of Form 1040. A multi-member LLC is treated as a partnership and must file Form 1065. All accounting/CPA firms structured as LLCs must comply with these rules regardless of client type.

Applies only if the business has employees. Accounting firms with remote or office-based staff must maintain a safe work environment, post OSHA Form 300A if required (conditional on size and industry), and provide basic safety training. Most requirements are minimal for office-only settings.

Required for all businesses open to the public. For an accounting/CPA firm, this includes physical accessibility of offices and digital accessibility of websites (increasingly enforced). Remote-only firms with no client visits may have reduced obligations but still encouraged to comply.

Not applicable to typical accounting/CPA firms unless they generate hazardous waste (e.g., from electronics disposal). Most CPA firms are exempt from federal EPA regulations due to non-industrial operations.

All businesses, including accounting/CPA firms, must avoid deceptive or misleading advertising (e.g., false claims about credentials, tax savings, or client results). Applies to websites, social media, and promotional materials. CPAs must not misrepresent licensure or guarantee IRS outcomes.

Mandatory for all U.S. employers. Accounting firms must complete Form I-9 for each employee, verify identity and work eligibility, and retain records for 3 years after hire or 1 year after termination, whichever is later.

Requires payment of federal minimum wage, overtime (1.5x regular rate after 40 hours/week), and proper classification of employees vs. independent contractors. Applies to all accounting firms with employees.