Tenn. Comp. R. & Regs. 0020-05-.05 - SPONSORS

(1) Prior to offering continuing education program(s), a sponsor who is not exempt under this rule must register as follows:

(a) Those sponsors offering program(s) which total more than sixteen (16) hours per year or offering program(s) more than five (5) times per year must register with the NASBA National Registry of CPE Sponsors.

(b) Those sponsors offering program(s) which total sixteen (16) hours or less per year or offering program(s) five (5) times or less per year must:

1. Register with the NASBA National Registry of CPE Sponsors, or

2. Register with the NASBA Tennessee Roster of CPE Sponsors.

(2) The sponsor of each continuing education program registered with the NASBA National Registry or Tennessee Roster of CPE Sponsors shall comply with all requirements set forth by NASBA in order to maintain such registration.

(3) The following are exempt from registering with either the NASBA National Registry or Tennessee Roster of CPE Sponsors:

(a) Professional accounting organizations [e.g. AICPA, Tennessee Society of Certified Public Accountants (TSCPA), Tennessee Association of Accountants (TAA), Institute of Management Accountants (IMA), or other similar organizations approved by the Board];

(b) Universities or colleges recognized under Rule 0020-2-.01;

(c) Firms or other entities offering organized in-firm or in-house educational programs for their employees and clients without charge;

(d) Governmental entities.

(4) The sponsor of any continuing education program approved or exempted from registration by the Board must advise attendees of such approval or exemption, and issue to attendees certificates of completion that include:

(a) Sponsor name;

(b) Date(s) of training;

(c) Title of program;

(d) CPE subject code;

(e) CPE credit awarded.

(5) Those entities or organizations exempt from registration under paragraph (3) of this rule shall keep detailed records of the following for a period of five (5) years after the date of the presentation of the program:

(a) The date and location of the program presentation;

(b) The name of each instructor or discussion leader;

(c) A list of license holders attending each program presentation;

(d) A written outline of the program presentation; and

(e) The number of continuing education hours allowable.

(6) Approval of any continuing education program may be withdrawn by the Board if the sponsor of such program fails to comply with these provisions.

Notes

Tenn. Comp. R. & Regs. 0020-05-.05

Original rule filed June 10, 1999; effective August 24, 1999. Amendment filed August 15, 2006; effective October 29, 2006.

Authority: T.C.A. §§ 62-1-105 and 62-1-107.