Registered Accounting Firm
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About
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.
Requirements
1. Resident Manager licensed in Tennessee
4. Peer Review program enrollment or Peer Review Exemption form
5. Secretary of State’s registration of business charter if LLP, LLC, Corporation, PC, PLLC
6. Application and Fee
Fees
Initial License: $50
Renewal Late Fee: $50
Reinstatement Fee: $250
Additional
This application is for new firms or new locations only. If a registered firm exists and changes are to be made to that firm license, please contact the Board Office for instructions on making changes to an existing firm.
The name of the firm may consist of the names or initials of the owners/partners
Contact the Board before applying if your firm name differs from this structure—the name may need approval from the Board.
Grace Period
Renewals are due by December 31. The grace period for renewal is 6 months, with a late fee of $100 added 30 days after expiration date.
After grace period, firms may apply for reinstatement online at CORE. A $250 reinstatement fee will be assessed.
Change of address
A change of address or employment is reported through your core.tn.gov account. Address changes reported after 30 days have a fee of $25.00. After you log in or create an account, you will choose the “My Licenses or Permits” tab, select your credential, then select the Change Address option.