Title 62, Professions, Businesses and Trades

(a) The board shall elect a chair, vice chair and secretary annually from its members. A quorum for the transaction of board business shall consist of a majority of the members. The board shall meet at such places within the state and at such times that are required for the prope…

(a) The certificate of certified public accountant shall be granted to persons of good moral character who meet the education, experience and examination requirements of subsections (b)-(g) and who make application for the certificate pursuant to § 62-1-107. (b) “Good moral chara…

(a) (1) The board shall grant or renew certificates to persons who make application and demonstrate that their qualifications, including, where applicable, the qualifications prescribed by § 62-1-106, are in accordance with subsections (b)-(i).(2) The holder of a certificate issu…

(a) The board shall grant or renew permits to practice as a CPA firm or PA firm to entities that make application and demonstrate their qualifications for the permits in accordance with subsections (b)-(i) or to CPA firms originally licensed in another state that establish an off…

Persons who on October 1, 1998, held licenses as public accountants issued under prior law of this state shall be entitled to have their registrations renewed upon fulfillment of the continuing professional education requirements for renewal of certificates set out in § 62-1-107 …

Application by a person or a firm not a resident of this state for a certificate under § 62-1-107 or a permit to practice under § 62-1-108 shall constitute appointment of the secretary of state as the applicant's agent upon whom process may be served in any action or proceeding a…

(a) After notice and hearing pursuant to § 62-1-120, the board may revoke any license issued under § 62-1-107, § 62-1-108 or § 62-1-109 or corresponding prior law, may suspend the license or refuse to renew the license for a period of no more than five (5) years, may reprimand, c…

(a) (1) Whenever, in the judgment of the board, any person has engaged in any acts or practices that constitute a violation of this chapter, the board may make application to the appropriate court in Davidson County or in the county in which the acts occurred, or are alleged to h…

(a) Only licensees may issue a report on financial statements of any other person, firm, organization or governmental unit or otherwise offer to render or render any attest service. This restriction does not prohibit any act of a public official or public employee in the performa…

(a) Whenever, by reason of an investigation conducted pursuant to this chapter or otherwise, the board has reason to believe that any person or firm has knowingly engaged in acts or practices that constitute a violation of § 62-1-113, the board may bring its information to the at…

(a) Subject to § 62-1-116, all statements, records, schedules, working papers and memoranda incident to or in the course of rendering services to a client, made by a licensee or a partner, shareholder, officer, director, member, manager or employee of a licensee, except the repor…

(a) Licensees shall not divulge, nor shall they in any manner be required to divulge, any information that is communicated to them or obtained by them by the reason of the confidential nature of their employment. The information shall be deemed confidential; provided, however, th…

(a) An individual whose principal place of business is not in this state but who has a valid license in good standing as a certified public accountant from another state must be granted practice privileges in this state, if at the time the individual was licensed, the individual …

(a) In any case where the board has suspended or revoked a license or refused to renew a license, the board may, upon application in writing by the person or firm affected and for good cause shown, modify the suspension or reissue the license. (b) The board shall by rule specify …

The Uniform Administrative Procedures Act, compiled in title 4, chapter 5, governs all matters and procedures respecting the hearing and judicial review of any contested case arising under this chapter.

(a) Notwithstanding any other law to the contrary, all moneys collected pursuant to this chapter shall be deposited in the state treasury in a separate fund to be known as the fund of the state board of accountancy. (b) Disbursements from the fund shall be made solely for the pur…

(a) (1) A licensee shall neither pay any consideration or commission to obtain a client nor accept any consideration or commission for the referral of a client to others when the licensee or the licensee's firm also performs for that client any of the following:(A) An audit or re…

(a) As used in this section, “contingent fee” means a fee established for the performance of any service pursuant to an arrangement under which a fee will not be charged unless a specified finding or result is attained or under which the amount of the fee is otherwise dependent u…

(a) Every licensee shall notify the board in writing within thirty (30) days of:(1) Any material change in the information previously furnished to or required to be furnished to the board, including, but not limited to, the holder's name or mailing address;(2) Any conviction by a…

(a) As used in this part, unless the context otherwise requires, “review committee” means any person or persons carrying out, administering or overseeing peer review. (b) The board shall require, by rule, as a condition to renewal of permits under this section, that applicants en…

(a) The proceedings, records, and work papers of a review committee shall be privileged and confidential and shall not be subject to discovery, subpoena, or other means of legal process or introduction into evidence in any civil action, arbitration, or administrative proceeding o…

(a) Any certified public accountant or public accountant who serves on any review committee is immune from liability with respect to any action taken by the accountant in good faith as a member of the review committee. (b) Certified public accountants and public accountants, and …