Skip to Content

Board of Accountancy

Tennessee State Board of Accountancy (TNSBA)
Firm Requirements


Section 62-1-108 of the Tennessee Code Annotated requires that each firm or branch office maintained by each sole proprietor, partnership or professional corporation of certified public accountants or licensed public accountants engaged in the practice of public accountancy in this state shall register annually with the State Board of Accountancy. An annual permit fee of $50.00 is required and should accompany your Firm Permit Application or Renewal Application when returned to the Board’s office.
Firm permit applicants must have a Resident Manager who holds an active CPA/PA licensee in this state. The Board will approve firm names which are not false or misleading. 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. Firms registering as a corporation of any type must provide a copy of the Secretary of State’s registration of the business charter. Questions regarding firm permits should be directed to the board office in writing.

All firms offering attest services must have a peer review completed once every three years. Compliance with the peer review requirement is mandatory in order for a firm to renew a permit to practice. Questions concerning peer review should be directed to Patricia Turner at
Download the Firm Permit Application Here:

Renewal reminder post cards are mailed in late October of each year. The renewal fee of $50.00 must be submitted prior to the end of the year. The post card will provide instructions for renewing on-line or obtaining a paper renewal form to be submitted by mail. If the firm is a sole proprietorship with no CPA employees the renewal process may be completed on-line. If the firm is a sole proprietorship with CPA employees or other organization type, payment may be made on-line and the renewal process initiated, but additional information must be supplied on the “Firm Ownership, CPA Employees & Other State License Confirmation” form which can be located on the TNSBA web site at:


A $100.00 late payment penalty will be added on January 31st. Firms not renewing for twelve (12)
months will be expired and must be reinstated. If a firm is not to be renewed, TNSBA must be notified in writing.