Certified Public Accountants offering services to the public and firms engaged in the practice of public accountancy must apply for a Registered Firm Permit, providing ownership and employee information, Peer Review information, and having a Resident Manager licensed in Tennessee.
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I. "Firm Permit Application" (CORE)
II. Requirements
- 1. Resident Manager licensed in Tennessee.
- 2. Firm Ownership Form
- 3. Experience Affidavit
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4. Peer Review Program Enrollment or Peer Review Exemption Form (see "Peer Review FAQs" for more information)
- 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.
- 5. Secretary of State's registration of business charter if LLP, LLC, Corporation, PC, or PLLC.
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6. Appropriate Name
- The name of the firm may consist of the names or initials of the owners and/or partners.
- If the firm application requests terms "Associates", "Group", "Company", or something similar within the firm name, the firm must have multiple CPAs employed.
III. Fee, $50