Tenn. Comp. R. & Regs. 0020-04-.03 - GROUNDS FOR DISCIPLINE AGAINST LICENSEES

(1) The grounds for disciplinary action against licensees, are set out in Tenn. Code Ann. § 62-1-111 in both specific and general terms. The general terms of that provision include but are not limited to the following particular grounds for such disciplinary action.

(a) Fraud or deceit in obtaining a certificate, registration or permit includes the submission to the Board of any knowingly false or forged evidence in, or in support of, an application for a certificate, registration or permit, and cheating on an examination as defined in these rules.

(b) Dishonesty, fraud or gross negligence include knowingly, or through gross negligence, making misleading, deceptive or untrue representations in the performance of services.

(c) Violations of the Act or of rules promulgated under the Act, include but are not limited to:

1. Using the CPA or PA title or providing attest services in this State without a certificate, registration or permit to practice or without properly qualifying to practice across state lines under the substantial equivalency provision of the Act;

2. Using or attempting to use a certificate, registration or permit which has been surrendered, suspended or revoked;

3. Making any false or misleading statement, in support of an application for a certificate, registration or a permit filed by another;

4. Failure of a licensee to provide any explanation requested by the Board regarding evidence submitted by the licensee in support of an application filed by another, or regarding a failure or refusal to submit such evidence;

5. Failure by a licensee to furnish for inspection upon request by the Board or its representative documentation relating to any evidence submitted by the licensee in support of such an application;

6. Failure to satisfy the continuing professional education requirements set out in the Act and/or failure to comply with the continuing education requirements of these rules;

7. Failure to comply with professional standards as to the attest experience requirement for those who supervise attest engagements and/or sign reports on financial statements; or

8. Failure to comply with the peer review requirements set out in the Act and these rules.

9. Failure to timely pay professional privilege tax as required by law.

(2) Conduct reflecting adversely upon the licensee's fitness to perform services includes but is not limited to:

(a) Adjudication as mentally incompetent;

(b) Fiscal dishonesty of any kind;

(c) Presenting as one's own a certificate, registration or permit issued to another;

(d) Concealment of information regarding violations by other licensees of the Act or the Rules thereunder when questioned or requested by the Board; and

(e) Willfully failing to file a report or record required by state or federal law; willfully impeding or obstructing the filing of such a report or record, or inducing another person to impede or obstruct such filing by another; and the making or filing of such a report or record which one knows to be false.

(3) The Board has no jurisdiction over fee disputes between a licensee and a client. The Board shall not seek to impose discipline against a licensee solely on the basis of a dispute between the licensee and the client regarding payment of fees by the client for professional services rendered by the licensee.

Notes

Tenn. Comp. R. & Regs. 0020-04-.03

Original rule filed June 9, 1981; effective August 18, 1981. Amendment filed October 29, 1981; effective January 27, 1982. Amendment filed December 1, 1987; effective January 15, 1988. Amendment filed April 20, 1994; effective July 4, 1994. Amendment filed May 11, 1995; effective July 24, 1995. Amendment filed August 2, 1996; effective October 16, 1996. Repeal and new rule filed June 10, 1999; effective August 24, 1999. Amendment filed August 15, 2006; effective October 29, 2006. Amendment filed December 11, 2013; effective March 11, 2014. Amendment filed February 11, 2015; effective 5/12/2015.

Authority: T.C.A. §§ 4-3-1304, 62-1-105, 62-1-107, 62-1-111, 62-1-113, 62-1-117, and 67-4-1704.