(a) Express an opinion or state
affirmatively that the financial statements or other financial data of any
entity are presented in conformity with generally accepted accounting
(b) State that he or
she is not aware of any material modifications that should be made to such
statements or data in order for them to be in conformity with generally
accepted accounting principles if such statements or data contain any departure
from an accounting principle promulgated by bodies designated by the AICPA to
establish such principles, which departure has a material effect on the
statements or data taken as a whole.
Tenn. Comp. R. & Regs.
Original rule filed June 9,
1981; effective August 18, 1981. Amendment filed February 18, 1993; effective
April 3, 1993. Repeal and new rule filed June 10, 1999; effective August 24,
1999. Amendment filed August 15, 2006; effective October 29,
Authority: T.C.A. §§