Tenn. Comp. R. & Regs. 0020-01-.12 - NOTIFICATION OF FIRM CHANGES

(1) Firms established pursuant to T.C.A. §§ 62-1-108 and/or 62-1-109 shall file with the Board a written notification of any of the following events concerning the practice of public accountancy within this State within thirty (30) days after its occurrence:

(a) Formation of a new firm;

(b) Addition of a partner, member or shareholder;

(c) Retirement, withdrawal or death of a partner, member, manager or shareholder;

(d) Any change in the name of the firm;

(e) Dissolution of the firm;

(f) Change in the management of any office location registered in this State;

(g) Establishment of a new office or location engaged in the practice of public accountancy in this State or the closing or change of address of an office location registered in this State; and

(h) The occurrence of any event or events which would cause such firm not to be in conformity with the provisions of the Act or these Rules.

Notes

Tenn. Comp. R. & Regs. 0020-01-.12

Original rule filed June 9, 1981; effective August 17, 1981. Repeal filed December 1, 1987; effective January 15, 1988. Original rule filed June 10, 1999; effective August 24, 1999. Amendment filed August 15, 2006; effective October 29, 2006. Amendments filed August 12, 2016; effective 11/10/2016.

Authority: T.C.A. §§ 62-1-105, 62-1-108, 62-1-111, and 62-1-113.