Tennessee Code Title 6. Cities and Towns § 6-56-406

(a) If it becomes necessary for a municipality to hire an individual in a position in which the CMFO designation is required by § 6-56-402, then the individual hired shall either be exempt as provided in § 6-56-405 or become certified within two (2) years of the hiring date.

(b) If the CMFO or exempt municipal finance officer leaves employment with the municipality, then the municipality has two (2) years from the date of the departing municipal finance officer's last day of employment to comply with § 6-56-402.

(c) For municipalities that have been subject to § 6-56-402(b), and circumstances change that would make them subject to § 6-56-402(a), the municipality is required to comply with § 6-56-402(a) within two (2) years from the earlier of:

(d) Notwithstanding this section, a municipality may contract with a certified public accountant to perform the duties of a CMFO. The contracted CMFO shall devote a minimum of sixteen (16) hours per month to financial oversight on behalf of the municipality.