(1) The grounds
for disciplinary action against licensees, are set out in Tenn. Code Ann.
§
62-1-111 in both specific and
general terms. The general terms of that provision include but are not limited
to the following particular grounds for such disciplinary action.
(a) Fraud or deceit in obtaining a
certificate, registration or permit includes the submission to the Board of any
knowingly false or forged evidence in, or in support of, an application for a
certificate, registration or permit, and cheating on an examination as defined
in these rules.
(b) Dishonesty,
fraud or gross negligence include knowingly, or through gross negligence,
making misleading, deceptive or untrue representations in the performance of
services.
(c) Violations of the Act
or of rules promulgated under the Act, include but are not limited to:
1. Using the CPA or PA title or providing
attest services in this State without a certificate, registration or permit to
practice or without properly qualifying to practice across state lines under
the substantial equivalency provision of the Act;
2. Using or attempting to use a certificate,
registration or permit which has been surrendered, suspended or
revoked;
3. Making any false or
misleading statement, in support of an application for a certificate,
registration or a permit filed by another;
4. Failure of a licensee to provide any
explanation requested by the Board regarding evidence submitted by the licensee
in support of an application filed by another, or regarding a failure or
refusal to submit such evidence;
5.
Failure by a licensee to furnish for inspection upon request by the Board or
its representative documentation relating to any evidence submitted by the
licensee in support of such an application;
6. Failure to satisfy the continuing
professional education requirements set out in the Act and/or failure to comply
with the continuing education requirements of these rules;
7. Failure to comply with professional
standards as to the attest experience requirement for those who supervise
attest engagements and/or sign reports on financial statements; or
8. Failure to comply with the peer review
requirements set out in the Act and these rules.
9. Failure to timely pay professional
privilege tax as required by law.
(2) Conduct reflecting adversely upon the
licensee's fitness to perform services includes but is not limited to:
(a) Adjudication as mentally
incompetent;
(b) Fiscal dishonesty
of any kind;
(c) Presenting as
one's own a certificate, registration or permit issued to another;
(d) Concealment of information regarding
violations by other licensees of the Act or the Rules thereunder when
questioned or requested by the Board; and
(e) Willfully failing to file a report or
record required by state or federal law; willfully impeding or obstructing the
filing of such a report or record, or inducing another person to impede or
obstruct such filing by another; and the making or filing of such a report or
record which one knows to be false.
(3) The Board has no jurisdiction over fee
disputes between a licensee and a client. The Board shall not seek to impose
discipline against a licensee solely on the basis of a dispute between the
licensee and the client regarding payment of fees by the client for
professional services rendered by the licensee.
