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Current as of January 02, 2024 | Updated by Findlaw Staff
(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 showed evidence of having successfully completed the Uniform Certified Public Accountant Examination. A notice, fee, or other submission must not be required from the individual. The individual is subject to the requirements in subsection (b).
(b) An individual licensee of another state exercising the privilege afforded under this section and the certified public accountant (CPA) firm that employs the licensee, as a condition of the grant of this privilege, simultaneously consent to the following:
(1) To the personal and subject matter jurisdiction and disciplinary authority of the board;
(2) To comply with this chapter and the board's rules;
(3) That in the event the license from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in this state individually and on behalf of a CPA firm; and
(4) To the appointment of the state board that issued the license as the agent upon whom process may be served in the action or proceeding by this board against the licensee.
(c) A licensee of this state offering or rendering services or using the licensee's CPA title in another state is subject to disciplinary action in this state for an act committed in another state for which the licensee would be subject to discipline for an act committed in the other state. The board is required to investigate any complaint made by the board of accountancy of another state.
Cite this article: FindLaw.com - Tennessee Code Title 62. Professions, Businesses and Trades § 62-1-117 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-62-professions-businesses-and-trades/tn-code-sect-62-1-117/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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