Current through January 8, 2025
Section 0020-01-.12 - NOTIFICATION OF FIRM CHANGES(1) Firms established pursuant to T.C.A. §§ 62-1-108 and/or 62-1-109 shall file with the Board a written notification of any of the following events concerning the practice of public accountancy within this State within thirty (30) days after its occurrence: (a) Formation of a new firm;(b) Addition of a partner, member or shareholder;(c) Retirement, withdrawal or death of a partner, member, manager or shareholder;(d) Any change in the name of the firm;(e) Dissolution of the firm;(f) Change in the management of any office location registered in this State;(g) Establishment of a new office or location engaged in the practice of public accountancy in this State or the closing or change of address of an office location registered in this State; and(h) The occurrence of any event or events which would cause such firm not to be in conformity with the provisions of the Act or these Rules.Tenn. Comp. R. & Regs. 0020-01-.12
Original rule filed June 9, 1981; effective August 17, 1981. Repeal filed December 1, 1987; effective January 15, 1988. Original rule filed June 10, 1999; effective August 24, 1999. Amendment filed August 15, 2006; effective October 29, 2006. Amendments filed August 12, 2016; effective 11/10/2016.Authority: T.C.A. §§ 62-1-105, 62-1-108, 62-1-111, and 62-1-113.