Tennessee Code Title 62. Professions, Businesses and Trades § 62-1-113

(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 performance of that person's duties as such, or prohibit the performance by any person of other services involving the use of accounting skills, including the preparation of tax returns, management advisory services and the preparation of financial statements without the issuance of reports thereon.

(b) Licensees performing attest services must provide those services pursuant to statements on standards relating to those services adopted by reference or directly by the board.

(c) No person not holding a valid certificate shall use or assume the title “certified public accountant” or the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the person is a certified public accountant.

(d) No firm shall provide attest services or assume or use the title “certified public accountants” or the abbreviation “CPAs,” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that such firm is a CPA firm unless:

(e) No person shall assume or use the title “public accountant” or the abbreviation “PA,” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the person is a public accountant unless that person holds a valid registration issued under § 62-1-109.

(f) No firm not holding a valid permit issued under § 62-1-108 shall provide attest services or assume or use the title “public accountant” or the abbreviation “PA,” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the firm is composed of public accountants.

(g) No person or firm not holding a valid license under this chapter shall assume or use the title “certified accountant,” “chartered accountant,” “enrolled accountant,” “licensed accountant,” “registered accountant,” “accredited accountant” or any other title or designation likely to be confused with the titles “certified public accountant” or “public accountant,” or use any of the abbreviations “CA,” “LA,” “RA,” “AA,” or similar abbreviation likely to be confused with the abbreviations “CPA” or “PA.” The title “enrolled agent” or “EA” may only be used by individuals so designated by the internal revenue service.

(i) No person or firm holding a license under this chapter shall use a professional or firm name or designation that is misleading about the legal form of the firm, about the persons who are partners, officers, members, managers or shareholders of the firm or about any other matter; provided, however, that names of one (1) or more former partners, members, managers or shareholders may be included in the name of a firm or its successor.

(j) None of the provisions of subsections (a)-(i) shall have any application to a person or firm holding a certification, designation, degree or license granted in a foreign country entitling the holder of a certification, designation, degree or license granted in a foreign country to engage in the practice of accountancy or its equivalent in that country, whose activities in this state are limited to the provision of professional services to persons or firms who are residents of, governments of or business entities of the country in which the person holds such entitlement, who performs no attest services and who issues no reports with respect to the financial statements of any other persons, firms or governmental units in this state and who does not use in this state any title or designation other than the one under which the person practices in such country, followed by a translation of such title or designation into the English language, if it is in a different language, and by the name of such country.

(k) No holder of a certificate issued under § 62-1-107 or a registration issued under § 62-1-109 shall perform attest services in any firm that does not hold a valid permit issued under § 62-1-108.

(l) Nothing prohibits a licensee from engaging in personal financial planning without further regulatory requirements.

(m) No person shall conceal information relative to violations of this chapter.