Rules & Regulations of the State of Tennessee
Title 0020 - Accountancy
Chapter 0020-06 - Peer Review Program
Section 0020-06-.02 - PURPOSE

Universal Citation: TN Comp Rules and Regs 0020-06-.02
Current through September 24, 2024

The purpose of the Peer Review Program (Program) is to improve the quality of financial reporting and to assure that the public can rely on the fairness of presentation of financial information on which licensees issue reports. Appropriate educational programs or rehabilitation procedures will ordinarily be recommended or required where professional services do not comply with applicable professional standards; however, when a licensee is unwilling or unable to comply with such standards, or a licensee's professional services are so egregious as to warrant disciplinary action, such action may be taken as the appropriate means of protecting the public interest.

Authority: T.C.A. §§ 62-1-105, 62-1-111, and 62-1-201.

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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