Registered Accounting Firm
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About
An accounting firm must hold a permit in order in order to provide attest services or to use "Accounting," "CPAs," "CPA firm," "PAs" or "PA firm" in their firm name. Firms must apply for a Registered Firm Permit and, provide ownership, CPA employee and, peer review information. Firms must designate a Resident Manager with an active Tennessee CPA license. Each physical location of a firm in Tennessee must hold a firm permit.
Requirements
1. Resident Manager with an active Tennessee CPA license
4. If the firm intends to offer attest services, evidence of peer review program enrollment. If no attest services are offered, the firm will confirm within the application that they are exempt from the peer review requirement.
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: $100
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 at accountancy.board@tn.gov for instructions on making changes to an existing firm permit.
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 the permit expiration date.
After the grace period, firms may apply for reinstatement online in 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.