Tennessee § 62-1-109 Persons certified under prior law

Tennessee Statutes

§ 62-1-109 — Persons certified under prior law

Tennessee § 62-1-109

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This text of Tennessee § 62-1-109 (Persons certified under prior law) 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. § 62-1-109 (2026).

Text

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 . S

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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 .