Rules & Regulations of the State of Tennessee
Title 0020 - Accountancy
Chapter 0020-05 - Continuing Education
Section 0020-05-.08 - FAILURE TO MEET CPE REQUIREMENTS

(1) A penalty of (8) additional CPE hours will be assessed against those license holders who fail to timely complete the eighty (80) hour two (2) year minimum required by Rule 0020-05-.03, unless an extension of time under Rule 0020-05-.07 is granted by the Board.

(2) A penalty of eight (8) additional CPE hours will be assessed against those license holders who fail to timely complete the forty (40) hour requirement in technical fields of study required by Rule 0020-05-.03, unless an extension of time under Rule 0020-05-.07 is granted by the Board.

(3) A penalty of (8) CPE hours will be assessed against those license holders who fail to timely complete at least twenty (20) hours in each year of the biennial renewal period as required by Rule 0020-05-.03, unless an extension of time under Rule 0020-05-.07 is granted by the Board.

(4) A penalty of (8) additional CPE hours will be assessed against those license holders who perform the attest function who fail to timely complete the twenty (20) hour requirement in the subject areas of attest and accounting theory and practice required by Rule 0020-05-.03, unless an extension of time under Rule 0020-05-.07 is granted by the Board.

(5) A penalty of eight (8) additional CPE hours will be assessed against those license holders who fail to timely complete the two (2) hour state specific continuing professional education ethics course required by Rule 0020-05-.03, unless an extension of time under Rule 0020-05-.07 is granted by the Board.

(6) A licensee who is assessed a penalty under this rule shall complete such penalty and shall submit proof of completion of such penalty to the Board no later than one hundred and eighty (180) days from the date the Board notifies the licensee of the deficiency.