Tennessee § 62-1-104 State board of accountancy - Creation - Membership - Terms

Tennessee Statutes

§ 62-1-104 — State board of accountancy - Creation - Membership - Terms

Tennessee § 62-1-104

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This text of Tennessee § 62-1-104 (State board of accountancy - Creation - Membership - Terms) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 62-1-104 (2026).

Text

(a)There is created a state board of accountancy.

(b)(1) The board shall be composed of eleven (11) members appointed by the governor.

(2)Nine (9) of the members shall be certified public accountants holding a certificate issued by, and residing in, this state.

(3)Appointments of certified public accountants to the board shall be made in a manner so as to provide equal representation from each of the three (3) grand divisions of this state.

(4)One (1) member shall be an attorney licensed to practice in the highest court of the state.

(5)One (1) member shall be a public member possessing expertise in one (1) or more significant portions of the board's regulated activities.

(6)Neither the attorney nor the public member shall be the holder of a certified public accountant's certificate

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(a) There is created a state board of accountancy. (b) (1) The board shall be composed of eleven (11) members appointed by the governor. (2) Nine (9) of the members shall be certified public accountants holding a certificate issued by, and residing in, this state. (3) Appointments of certified public accountants to the board shall be made in a manner so as to provide equal representation from each of the three (3) grand divisions of this state. (4) One (1) member shall be an attorney licensed to practice in the highest court of the state. (5) One (1) member shall be a public member possessing expertise in one (1) or more significant portions of the board's regulated activities. (6) Neither the attorney nor the public member shall be the holder of a certified public accountant's certificate or a license to practice as a public accountant. (7) The public member must be a resident of this state and have reached the age of majority prior to appointment. (8) Certified public accountants shall be appointed to the board by the governor from a list of qualified certified public accountants submitted by the Tennessee Society of Certified Public Accountants. (9) In making appointments to the board, the governor shall strive to ensure that at least one (1) person serving on the board is sixty (60) years of age or older and that at least one (1) person serving on the board is a member of a racial minority. (c) (1) Each board member's term shall be for three (3) years. (2) Members of the board shall not be eligible to serve more than three (3) successive complete terms. (3) Vacancies occurring during a term shall be filled by appointment for the unexpired term. (4) Upon expiration of a member's term of office, the member shall continue to serve until a successor is appointed. (5) The governor shall remove from the board any member for neglect of duty or other just cause.