Any firm that offers attest services, or one that uses protected terms such as CPA or Accounting in the name of the firm, is required to hold a registered firm permit.

I. Application

1. Firm Permit Application -apply at https://core.tn/gov

2. Requirements 

1. Resident Manager licensed in Tennessee

2. Appropriate Name

i. The name of the firm may consist of the names or initials of the owners/partners.

ii. If the firm application requests the terms “and Associates,” “Group,” “Company” or any similar type wording in the firm name, the firm must have multiple CPAs employed.

iii. Contact the Board before applying if your firm name differs from this structure—the name may need approval from the Board.

3. Firm Ownership Form

4. Experience Affidavit

5. Peer Review Program Enrollment or Peer Review Exemption Form

i. Applicants who have chosen to enroll in the Peer Review Program will need to upload a copy of the acceptance letter from TSCPA stating they are enrolled in peer review and gives the date of the next peer review.

6. Secretary of State’s registration of business charter (If LLP, LLC, Corporation, PC, PLLC). 

 3. Fee, $50