Rules & Regulations of the State of Tennessee
Title 0020 - Accountancy
Chapter 0020-04 - Disciplinary Action and Civil Penalties
Section 0020-04-.05 - REVIEW OF PROFESSIONAL WORK PRODUCT
Current through September 24, 2024
(1) The Board may solicit and receive publicly available reports of licensees and individuals practicing in this state pursuant to Tenn. Code Ann. § 62-1-117, and the related financial statements from clients, public agencies, banks, and other users of financial statements on a general and random basis without regard to whether an application for renewal of the particular licensee's license is then pending or whether there is any formal complaint or suspicion of impropriety on the part of any particular licensee. The Board may review such reports and otherwise proceed with respect to the results of any such review.
Authority: T.C.A. §§ 62-1-105;62-1-111(a)(2); 62-1-116 and 62-1-117.