Tenn. Comp. R. & Regs. 0020-03-.03 - INDEPENDENCE
A licensee in the performance of professional services, including those who are not members of the AICPA, shall conform to the independence standards established by the AICPA, and where applicable, the United States Securities and Exchange Commission, the General Accounting Office and other regulatory or professional standards setting bodies.
Authority: T.C.A. § 62-1-105 and 62-1-111.
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