Tennessee Accountancy Act
Tennessee · Professions, Businesses and Trades · §§ 62-1-101 to 62-1-203 · 28 sections
Overview
The Accountancy Act governs the practice of public accounting, setting the terms on which individuals and firms may hold themselves out as accountants and use the title "certified public accountant." It creates a board of accountancy — providing for its members' appointment and qualifications, meetings, quorum, vacancies, and removal, along with staff support — and empowers that board to adopt rules, administer examinations, and issue certificates, licenses, and practice permits. The act also fixes the education, experience, and examination requirements for certification, provides for recognizing accountants licensed elsewhere through reciprocity and substantial equivalency, and addresses supervision of practice, waivers, fees, and inactive status for those not currently practicing.
Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.
In the courts
Sections of this act have been cited in 5 court decisions.
Most-cited authority: 960 P.2d 102 - Colorado State Board of Accountancy v. Zaveral Boosalis Raisch
Sections covered
- Tenn. Code Ann. § 62-1-101Short title2 cites
- Tenn. Code Ann. § 62-1-102Legislative intent
- Tenn. Code Ann. § 62-1-103Chapter definitions
- Tenn. Code Ann. § 62-1-104State board of accountancy — Creation — Membership — Terms
- Tenn. Code Ann. § 62-1-105Board officers — Meetings — Procedure — Records — Executive director — Rules — Promotion of improved accounting standards
- Tenn. Code Ann. § 62-1-106Requirements for certification as certified public accountant
- Tenn. Code Ann. § 62-1-107Certificates — Issuance and renewal — Fees — Certification of accountants certified in other states — Certification of holders of equivalent foreign designations
- Tenn. Code Ann. § 62-1-108CPA firms — Permits — Issuance and renewal — Non-licensee owners — Fees
- Tenn. Code Ann. § 62-1-109Persons certified under prior law
- Tenn. Code Ann. § 62-1-110Appointment of secretary of state as agent for process
- Tenn. Code Ann. § 62-1-111Revocation, suspension or refusal to renew license — Other penalties — Hearings — Procedure — Costs
- Tenn. Code Ann. § 62-1-112Injunctions and restraining orders
- Tenn. Code Ann. § 62-1-113Prohibited activities
- Tenn. Code Ann. § 62-1-114Criminal prosecution by attorney general and reporter — Penalties
- Tenn. Code Ann. § 62-1-115Accountant's records as personal property
- Tenn. Code Ann. § 62-1-116Confidential information3 cites
- Tenn. Code Ann. § 62-1-117Reciprocity
- Tenn. Code Ann. § 62-1-118Modification of suspension, revocation or refusal to renew license — Reissuance of license
- Tenn. Code Ann. § 62-1-119[Reserved.]
- Tenn. Code Ann. § 62-1-120Hearings and judicial review
- Tenn. Code Ann. § 62-1-121Fund of the state board of accountancy
- Tenn. Code Ann. § 62-1-122Payments to obtain clients or for referrals
- Tenn. Code Ann. § 62-1-123Contingent fee arrangements
- Tenn. Code Ann. § 62-1-124[Reserved.]
- Tenn. Code Ann. § 62-1-125Notice to board of material changes in licensee's status or other information
- Tenn. Code Ann. § 62-1-201Peer review
- Tenn. Code Ann. § 62-1-202Review committees — Confidentiality of records and proceedings — Scope of confidentiality
- Tenn. Code Ann. § 62-1-203Accountants serving on review committees — Immunity
Enacted in other states
Alaska, Idaho, Louisiana, New Hampshire, New Jersey, Rhode Island
All Tennessee named statutes →
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