The provisions of this Chapter shall
apply to all professional services performed in the practice of public
accountancy or in the provision of accounting services, and shall apply to all
(a) Where the wording of a
rule indicates otherwise; and
That a licensee who is practicing public accountancy outside the United States
will not be subject to disciplinary action by the Board for departing from any
of the provisions of this chapter as long as the licensee's conduct is in
accord with the standards of professional conduct applicable to the practice of
public accountancy in the country in which the licensee is practicing. However,
where a licensee's name is associated with financial statements under
circumstances which would entitle the reader to assume that United States
practices are followed, the licensee shall comply with rules within this
(2) A licensee
shall comply with the AICPA Code of Professional Conduct when these rules are
silent on any matter.
Tenn. Comp. R. & Regs.
Original rule filed June 9,
1981; effective August 18, 1981. Amendment filed February 18, 1993; effective
April 3, 1993. Amendment filed April 20, 1994; effective July 4, 1994. Repeal
and new rule filed June 10, 1999; effective August 24, 1999. Amendment filed
August 15, 2005; effective October 29, 2006.
Authority: T.C.A. §§