Rules & Regulations of the State of Tennessee
Title 0020 - Accountancy
Chapter 0020-02 - Educational and Experience Requirements
Section 0020-02-.01 - RECOGNIZED COLLEGES AND UNIVERSITIES

(1) As used in this chapter, a "semester hour" means the conventional college semester hour. Quarter hours may be converted to semester hours by multiplying them by two-thirds. Semester hours received from a class for which dual credit is given may only be applied once towards an applicant's required semester hours.

(2) For purposes of evaluating the education qualifications of applicants for certificates under T.C.A. § 62-1-106, the Board will recognize those junior colleges, colleges and universities accredited at the time the applicant's degree was received by virtue of membership in one of the following accrediting agencies:

(3) An applicant whose degree was received from a non-accredited college or university may qualify under the provisions of paragraphs (4), (6) or (7) of this rule.

(4) If an institution was not accredited at the time an applicant's degree was received but was accredited at the time the applicant's application was filed with the Board, the institution will be recognized as acceptable to the Board for the purposes of T.C.A. § 62-1-106, provided the institution:

(5) If an applicant's degree was received at an accredited college or university as defined in paragraphs (2), (3), and (4) of this rule, but the education program used to qualify the applicant included courses taken at either a two-year or non-accredited institution before or after graduation, such courses will be deemed to have been taken at the accredited institution from which the applicant's baccalaureate degree was received; provided, however, that the courses were either accepted by virtue of inclusion in an official transcript or by certification to the Board.

(6) A graduate of a four-year degree-granting institution which was not accredited at the time the applicant's degree was received or at the time of filing the application will be recognized by the Board as a graduate of a four-year accredited college or university, provided:

(7) Notwithstanding the foregoing provisions of this rule, the Board may recognize, after thorough evaluation, any junior college, college or university holding membership in the Association of Independent Colleges and Schools for purposes of evaluating the educational qualifications of applicants pursuant to Tenn. Code Ann. § 62-1-106. Provided, however, the Board may impose such reasonable limitations as it deems necessary on the scope of recognition to be given any individual institution pursuant to this paragraph.