Tenn. Comp. R. & Regs. 0020-02-.01 - RECOGNIZED COLLEGES AND UNIVERSITIES
(1) As used in
this chapter, a "semester hour" means the conventional college semester hour.
Quarter hours may be converted to semester hours by multiplying them by
two-thirds. Semester hours received from a class for which dual credit is given
may only be applied once towards an applicant's required semester
hours.
(2) For purposes of
evaluating the education qualifications of applicants for certificates under
T.C.A. §
62-1-106, the Board will recognize those junior colleges,
colleges and universities accredited at the time the applicant's degree was
received by virtue of membership in one of the following accrediting agencies:
(a) Southern Association of Colleges and
Schools Commission on Colleges;
(b)
Middle States Commission on Higher Education;
(c) New England Commission of Higher
Education;
(d) Northwest Commission
on Colleges and Universities;
(e)
Western Association of Schools and Colleges Senior College and University
Commission;
(f) Higher Learning
Commission;
(g) Association to
Advance Collegiate Schools of Business-International; or
(h) Accreditation Council for Business
Schools and Programs
(3)
An applicant whose degree was received from a non-accredited college or
university may qualify under the provisions of paragraphs (4), (6) or (7) of
this rule.
(4) If an institution
was not accredited at the time an applicant's degree was received but was
accredited at the time the applicant's application was filed with the Board,
the institution will be recognized as acceptable to the Board for the purposes
of T.C.A. §
62-1-106, provided the institution:
(a) Certifies that the applicant's total
educational program would qualify the applicant for graduation with a
baccalaureate degree during the time the institution has been accredited;
and
(b) Furnishes the Board
satisfactory proof, including college catalogue course numbers and
descriptions, that the pre-accrediting courses used to qualify the applicant as
an accounting major can be matched with substantially equivalent
post-accredited courses.
(5) If an applicant's degree was received at
an accredited college or university as defined in paragraphs (2), (3), and (4)
of this rule, but the education program used to qualify the applicant included
courses taken at either a two-year or non-accredited institution before or
after graduation, such courses will be deemed to have been taken at the
accredited institution from which the applicant's baccalaureate degree was
received; provided, however, that the courses were either accepted by virtue of
inclusion in an official transcript or by certification to the Board.
(6) A graduate of a four-year degree-granting
institution which was not accredited at the time the applicant's degree was
received or at the time of filing the application will be recognized by the
Board as a graduate of a four-year accredited college or university, provided:
(a) A credential evaluation service approved
by the Board certifies that the applicant's degree is equivalent to a degree
from an accredited educational institution; or
(b)
1. An
accredited educational institution, as defined in paragraphs (2) and (3) of
this rule, accepts the applicant's non-accredited baccalaureate degree for
admission to a degree program;
2.
The applicant satisfactorily completes at least fifteen (15) semester or
twenty-two (22) quarter hours in post-baccalaureate education at the accredited
educational institution, of which at least nine (9) semester or thirteen (13)
quarter hours shall be in accounting; and
3. The accredited college or university
certifies that the applicant is in good standing for continuation in the
graduate program or has maintained a grade point average in these courses that
is necessary for graduation.
(7) Notwithstanding the foregoing provisions
of this rule, the Board may recognize, after thorough evaluation, any junior
college, college or university holding membership in the Association of
Independent Colleges and Schools for purposes of evaluating the educational
qualifications of applicants pursuant to Tenn. Code Ann. §
62-1-106.
Provided, however, the Board may impose such reasonable limitations as it deems
necessary on the scope of recognition to be given any individual institution
pursuant to this paragraph.
Notes
Authority: T.C.A. §§ 58-308, 62-1-105, 62-1-106, and 62-1-111.
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