Rules & Regulations of the State of Tennessee
Title 0020 - Accountancy
Chapter 0020-03 - Rules of Professional Conduct
Section 0020-03-.02 - APPLICABILITY
Universal Citation: TN Comp Rules and Regs 0020-03-.02
Current through September 24, 2024
(1) The provisions of this Chapter shall apply to all professional services performed in the practice of public accountancy or in the provision of accounting services, and shall apply to all licensees except:
(a) Where the wording of a
rule indicates otherwise; and
(b)
That a licensee who is practicing public accountancy outside the United States
will not be subject to disciplinary action by the Board for departing from any
of the provisions of this chapter as long as the licensee's conduct is in
accord with the standards of professional conduct applicable to the practice of
public accountancy in the country in which the licensee is practicing. However,
where a licensee's name is associated with financial statements under
circumstances which would entitle the reader to assume that United States
practices are followed, the licensee shall comply with rules within this
chapter.
(2) A licensee shall comply with the AICPA Code of Professional Conduct when these rules are silent on any matter.
Authority: T.C.A. §§ 62-1-105 and 62-1-111.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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