Tenn. Comp. R. & Regs. 0020-03-.03

Current through January 8, 2025

Section 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.

Tenn. Comp. R. & Regs. 0020-03-.03

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 October 15, 2003; effective December 29, 2003. Amendment filed August 15, 2005; effective October 29, 2006.

Authority: T.C.A. § 62-1-105 and 62-1-111.