Tenn. Comp. R. & Regs. 0020-01-.13 - INTERSTATE PRACTICE

(1) These rules provide two distinct routes for an individual already licensed in another state to be authorized to practice in this state. The applicable route depends upon whether the individual will establish a principal place of business in this state. An individual establishing a principal place of business in this state may qualify for a reciprocal license if the applicant has met the requirements of T.C.A. § 62-1-107. An individual with a principal place of business in another state may offer or render services in this state if the applicant has met the requirements of T.C.A. § 62-1-117.

(2) Fees

(a) An application for a reciprocal certificate shall be accompanied by a fee of one hundred dollars ($100.00).

(b) The fee for issuance of an initial reciprocal certificate shall be one hundred dollars ($100.00).

(3) Holders of reciprocal certificates shall comply with the continuing education requirements contained in Chapter 0020-05, and shall comply with all other requirements of the statutes and rules governing the practice of public accountancy within the State of Tennessee.

(4) Any Tennessee licensee who lives in another state and who wishes to practice accountancy under this chapter must maintain his or her Tennessee license in good standing in order to do so.

Notes

Tenn. Comp. R. & Regs. 0020-01-.13

Original rule filed June 9, 1981; effective August 17, 1981. Amendment filed December 1, 1987; effective January 15, 1988. Amendment filed May 13, 1991; effective June 27, 1991. Amendment filed May 11, 1995; effective July 24, 1995. Repeal and new rule filed June 10, 1999; effective August 24, 1999. Amendment filed October 15, 2003; effective December 29, 2003. Amendment filed August 15, 2006; effective October 29, 2006. Amendment filed March 26, 2012; effective June 24, 2012. Amendments filed October 28, 2016; effective 1/26/2017.

Authority: T.C.A. §§ 62-1-105, 62-1-107, 62-1-110, 62-1-111, 62-1-113, 62-1-114, and 62-1-117.