Prior to offering continuing education
program(s), a sponsor who is not exempt under this rule must register as
(a) Those sponsors offering
program(s) which total more than sixteen (16) hours per year or offering
program(s) more than five (5) times per year must register with the NASBA
National Registry of CPE Sponsors.
Those sponsors offering program(s) which
total sixteen (16) hours or less per year or offering program(s) five (5) times
or less per year must:
1. Register with the
NASBA National Registry of CPE Sponsors, or
2. Register with the NASBA Tennessee Roster
of CPE Sponsors.
(2) The sponsor of each continuing education
program registered with the NASBA National Registry or Tennessee Roster of CPE
Sponsors shall comply with all requirements set forth by NASBA in order to
maintain such registration.
following are exempt from registering with either the NASBA National Registry
or Tennessee Roster of CPE Sponsors:
Professional accounting organizations [e.g. AICPA, Tennessee Society of
Certified Public Accountants (TSCPA), Tennessee Association of Accountants
(TAA), Institute of Management Accountants (IMA), or other similar
organizations approved by the Board];
(b) Universities or colleges recognized under
(c) Firms or other
entities offering organized in-firm or in-house educational programs for their
employees and clients without charge;
(d) Governmental entities.
The sponsor of any continuing
education program approved or exempted from registration by the Board must
advise attendees of such approval or exemption, and issue to attendees
certificates of completion that include:
(b) Date(s) of
(c) Title of
(d) CPE subject
(e) CPE credit
entities or organizations exempt from registration under paragraph (3) of this
rule shall keep detailed records of the following for a period of five (5)
years after the date of the presentation of the program:
(a) The date and location of the program
(b) The name of each
instructor or discussion leader;
(c) A list of license holders attending each
(d) A written
outline of the program presentation; and
(e) The number of continuing education hours
of any continuing education program may be withdrawn by the Board if the
sponsor of such program fails to comply with these provisions.
Tenn. Comp. R. & Regs.
Original rule filed June
10, 1999; effective August 24, 1999. Amendment filed August 15, 2006; effective
October 29, 2006.
Authority: T.C.A. §§