A customer is registered with the Secretary of State with another state and wants to open a business checking account with our insitution. We have requested that he registers with the Georgia Secretary of State, however, his accountant informs him that it is not necessary. Does anyone have any advise for us?

Can you verify his authenticity with the other State? If so..I'm not so sure he would need to be registered in dual states. If he was incorporated under the laws of another state...then that's the state where he would be registered and pay annual fees.

He may be required to have a business license in the State of Georgia but that would depend on type of business and local county requirements.

From the "FAQ" on the Secretary of State's website:

http://sos.georgia.gov/corporations/faq.htm

Is an out-of-state corporation required to file with the Georgia Secretary of State?

Sometimes. A corporation incorporated in another state, a “foreign” corporation under Georgia law, should review the provisions of O.C.G.A. 14-2-1501 (profit) or O.C.G.A. 14-3-1501 (nonprofit). These laws provide that a “foreign corporation may not transact business in this state until it obtains a certificate of authority from the Secretary of State.”

However, each statute lists a number of activities that “do not constitute transacting business.” Thus, if a company’s business in Georgia falls into one of these categories, it is not required to file with the Secretary of State. The burden is on the corporation to determine whether or not it should file; the Corporations Division cannot provide legal advice. A corporation that is uncertain about this question should consult its legal counsel. A corporation that decides that it should file is required to do so within 30 days of commencing business in Georgia.