Tenn. Comp. R. & Regs. 0020-01-.08 - RENEWAL OF LICENSES
(1) Each holder of
a certificate as a certified public accountant or a registration as a public
accountant shall be required to renew such certificate or registration
biennially.
(2) An individual or
firm choosing not to renew his, her, or its license shall notify the Board of
his, her, or its intention prior to the expiration of that license.
(3) Applications for the renewal of
certificates and registrations pursuant to the Act shall be made on a form
provided by the Board and shall be filed no later than the expiration date set
by these rules. Applications will not be considered filed until the applicable
fee prescribed in these rules is received.
(4) Applications for renewal of certificates
or registrations shall be accompanied by evidence satisfactory to the Board
that the applicant has complied with the continuing professional education
requirements under T.C.A. §
62-1-107(d) and
Chapter 0020-05 of the Board's rules.
(5) The Board may request additional evidence
from licensees for continuing professional education requirements including
continuing professional education audits (which require CPE course completion
documentation).
(6) Licenses which
are between one day and six (6) months past the expiration date shall be
considered delinquent. Licenses which are renewed between thirty-one (31) days
and six (6) months following their expiration date
will be assessed a late fee in the amount of one-hundred
dollars ($100.00).
(7)
Licenses which are more than six (6) months past the expiration date shall be
deemed to have expired. Any individual wishing to reinstate an expired license
shall comply with paragraph (4) of this rule and paragraph (6) of rule
0020-05-.03. The CPE hours
required to be completed to reinstate an expired license are considered penalty
hours and may not be used to offset the CPE hours required for the renewal of a
license.
(8) An applicant for
licensure meeting the requirements of T.C.A. §
4-3-1304(d)(1)
may:
(a) Be issued a license under this
chapter upon application and payment of all fees required for issuance of a
regular license of the same type if, in the opinion of the Board, the
requirements for certification or licensure in the state where the applicant is
licensed are substantially equivalent to that required in Tennessee;
or
(b) Be issued a temporary permit
as described herein if the Board determines that the applicant's license does
not meet the requirements for substantial equivalency, but that the applicant
could perform additional acts, including - but not limited to - education,
training, or experience, in order to meet the requirements for the license to
be substantially equivalent. The Board may issue a temporary permit upon
application and payment of all fees required for issuance of a regular license
of the same type, which shall allow such person to perform services as if fully
licensed for a set period of time that is determined to be sufficient for the
applicant to complete such requirements.
1.
After completing those additional requirements and providing the Board with
sufficient proof thereof as may be required, a full license shall be issued to
the applicant with an issuance date of the date of the original issuance of the
temporary permit and an expiration date as if the full license had been issued
at that time.
2. A temporary permit
shall be issued for a period of less than the length of a renewal cycle for a
full license.
3. A temporary permit
shall expire upon the date set by the Board and shall not be subject to renewal
except through the completion of the requirements for substantial equivalency
as required by the Board or by an extension of time granted for good cause by
the Board.
4. Should an extension
to a temporary permit cause the permit to be in effect longer than the renewal
cycle of a full license, the holder of the temporary permit shall file a
renewal application with such documentation and fees, including completion of
continuing education, as are required by the Board for all other renewals of a
full license of the same type.
(9) Military education, training, or
experience completed by a person described at T.C.A. §
4-3-1304(d)(1)(B)(ii)(a)-(c)
shall be accepted toward the qualifications, in whole or in part, to receive
any license issued by the Board if such military education, training, or
experience is determined by the Board to be substantially equivalent to the
education, training, or experience required for the issuance of such
license.
(10) Any licensee who is a
member of the National Guard or a reserve component of the armed forces of the
United States called to active duty whose license expires during the period of
activation shall be eligible for renewal for a period of six (6) months after
the licensee is released from active duty without:
(a) Payment of late fees or other
penalties;
(b) Obtaining continuing
education credits when:
1. Circumstances
associated with the person's military duty prevented the obtaining of
continuing education credits and a waiver request has been submitted to the
Board; or
2. The person performs
the licensed or certified occupation as part of such person's military duties
and provides documentation sufficient to demonstrate such to the Board,
or;
(c) Performing any
other similar act typically required for the renewal of a license or
certification.
(11) Any
person renewing under paragraph (10) shall provide the Board such supporting
documentation evidencing activation as may be required by the Board prior to
renewal of any license pursuant to that paragraph.
Notes
Authority: T.C.A. §§ 4-3-1304, 62-1-105, 62-1-107, 62-1-108, 62-1-109, 62-1-111, and 56-1-302.
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