Tennessee Code 62-1-109 – Persons certified under prior law
Terms Used In Tennessee Code 62-1-109
- Attest: means providing the following services:
(A) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS). See Tennessee Code 62-1-103 - Permit: means a permit to practice as a CPA firm issued under §. See Tennessee Code 62-1-103
- Professional: means arising out of or related to the specialized knowledge or skills associated with CPAs. See Tennessee Code 62-1-103
- Public accountant: means a person holding a registration issued under §. See Tennessee Code 62-1-103
- Registration: means the registration issued to a public accountant under §. See Tennessee Code 62-1-103
- State: means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands and Guam, except that "this state" means the state of Tennessee. See Tennessee Code 62-1-103
Persons who on October 1, 1998, held licenses as public accountants issued under prior law of this state shall be entitled to have their registrations renewed upon fulfillment of the continuing professional education requirements for renewal of certificates set out in § 62-1-107 and on the renewal cycle and payment of fees there prescribed for renewal of certificates. Any registration not so renewed shall expire three (3) years after October 1, 1998. Firms of public accountants holding permits to practice as firms of public accountants issued under prior law of this state shall be entitled to have their permits to practice renewed pursuant to the procedures and subject to the requirements for renewal of permits to practice for firms of certified public accountants set out in § 62-1-108. So long as the public accountant licensees hold valid registrations and permits to practice, they shall be entitled to perform attest services to the same extent as holders of certificates and other holders of permits, and, in addition, they shall be entitled to use the title “public accountants” and “PA,” but no other title. The holder of a registration issued under this section may only perform attest services in a firm that holds a permit issued under § 62-1-108.