(1) Applications to take the Certified Public
Accountant Examination must be made on a form provided by the Board or its
designee and filed with the Board or its designee by a due date specified by
the Board or its designee in the application form. All applications for initial
examination or reexamination shall be accompanied by the current fee being
charged by the Board or such entity as is approved by the Board.
(2) An application will not be considered
filed until the application fee and examination fee required by these rules and
all required supporting documents have been received, including proof of
identity as determined by the Board and specified on the application form,
official transcripts and proof that the candidate has satisfied the education
(3) A candidate who
fails to appear for the examination shall forfeit all fees charged for both the
application and the examination. All applications for initial licensure shall
expire one (1) year from the date of the application for initial
(4) The Board or its
designee will forward notification of eligibility for the computer-based
examination to NASBA's National Candidate Database.
Tenn. Comp. R. & Regs.
Original rule filed June
9, 1981; effective August 17, 1981. Amendment filed August 5, 1991; effective
September 19, 1991. Amendment filed April 20, 1994; effective July 4, 1994.
Repeal and new rule filed June 10, 1999; effective August 24, 1999. Amendment
filed October 17, 2003; effective December 31, 2003. Amendment filed August 15,
2006; effective October 29, 2006. Amendment filed December 11, 2013; effective
March 11, 2014.
Authority: T.C.A. §§