Tennessee Code Title 62. Professions, Businesses and Trades § 62-1-117

(a)(1) An individual whose principal place of business is not in this state having a valid license as a certified public accountant from any state that the board or its designee has verified to be in substantial equivalence with the CPA licensure requirements of this chapter shall be presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges of licensees of this state without the need to obtain a certificate or permit under § 62-1-107 or § 62-1-108. Notwithstanding any other law, an individual who offers or renders professional services under this section, whether in person, by mail, telephone or electronic means, shall be granted practice privileges in this state; and no notice or other submission shall be provided by the individual. The individual shall be subject to the requirements in subdivision (a)(3).

(2) An individual whose principal place of business is not in this state having a valid license as a certified public accountant from any state that the board or its designee has not verified to be in substantial equivalence with the CPA licensure requirements of this chapter shall be presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges of licensees of this state without the need to obtain a certificate or permit under § 62-1-107 or § 62-1-108 if the individual obtains from the board or its designee verification that the individual's CPA qualifications are substantially equivalent to the CPA licensure requirements of this chapter. Notwithstanding any other law, an individual who offers or renders professional services under this section, whether in person, by mail, telephone or electronic means, shall be granted practice privileges in this state; and no notice or other submission shall be provided by the individual. The individual shall be subject to the requirements in subdivision (a)(3).

(3) An individual licensee of another state exercising the privilege afforded under this section and the CPA firm that employs the licensee, as a condition of the grant of this privilege, simultaneously consent to the following:

(4) The board may utilize the service of the NASBA National Qualification Appraisal Service to verify qualifications necessary for substantial equivalency.