Tenn. Comp. R. & Regs. 0020-05-.08 - FAILURE TO MEET CPE REQUIREMENTS
(1) A penalty of
(8) additional CPE hours will be assessed against those license holders who
fail to timely complete the eighty (80) hour two (2) year minimum required by
Rule 0020-05-.03, unless an extension
of time under Rule 0020-05-.07 is granted by the
Board.
(2) A penalty of eight (8)
additional CPE hours will be assessed against those license holders who fail to
timely complete the forty (40) hour requirement in technical fields of study
required by Rule 0020-05-.03, unless an extension
of time under Rule 0020-05-.07 is granted by the
Board.
(3) A penalty of (8) CPE
hours will be assessed against those license holders who fail to timely
complete at least twenty (20) hours in each year of the biennial renewal period
as required by Rule 0020-05-.03, unless an extension
of time under Rule 0020-05-.07 is granted by the
Board.
(4) A penalty of (8)
additional CPE hours will be assessed against those license holders who perform
the attest function who fail to timely complete the twenty (20) hour
requirement in the subject areas of attest and accounting theory and practice
required by Rule 0020-05-.03, unless an extension
of time under Rule 0020-05-.07 is granted by the
Board.
(5) A penalty of eight (8)
additional CPE hours will be assessed against those license holders who fail to
timely complete the two (2) hour state specific continuing professional
education ethics course required by Rule
0020-05-.03, unless an extension
of time under Rule 0020-05-.07 is granted by the
Board.
(6) A licensee who is
assessed a penalty under this rule shall complete such penalty and shall submit
proof of completion of such penalty to the Board no later than one hundred and
eighty (180) days from the date the Board notifies the licensee of the
deficiency.
Notes
Authority: T.C.A. ยงยง 62-1-105, 62-1-107, and 62-1-111.
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