Rules & Regulations of the State of Tennessee
Title 0020 - Accountancy
Chapter 0020-03 - Rules of Professional Conduct
Section 0020-03-.17 - RETENTION OF RECORDS
Universal Citation: TN Comp Rules and Regs 0020-03-.17
Current through September 24, 2024
A licensee shall maintain copies, or other obtainable facsimile records, or computer records, in whatever manner kept, of all work papers and work product used to render or support rendering accounting services to a client for a period of five (5) years. The five (5) year period shall commence at the end of the fiscal period in which the engagement was conducted. Premature destruction of these records shall subject the licensee to disciplinary action.
Authority: T.C.A. §§ 62-1-105(e)(4) 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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
