Tennessee § 62-1-109 - Persons certified under prior law.
Full text of Tennessee Tennessee Code Annotated § 62-1-109 — Persons certified under prior law., with citation guidance and answers to common questions.
§ 62-1-109. Persons certified under prior law.
Persons who on October 1, 1998, held licenses as public accountants issued under prior law of this state shall be entitled to have their registrations renewed upon fulfillment of the continuing professional education requirements for renewal of certificates set out in § 62-1-107 and on the renewal cycle and payment of fees there prescribed for renewal of certificates. Any registration not so renewed shall expire three (3) years after October 1, 1998. Firms of public accountants holding permits to practice as firms of public accountants issued under prior law of this state shall be entitled to have their permits to practice renewed pursuant to the procedures and subject to the requirements for renewal of permits to practice for firms of certified public accountants set out in § 62-1-108 . So long as the public accountant licensees hold valid registrations and permits to practice, they shall be entitled to perform attest services to the same extent as holders of certificates and other holders of permits, and, in addition, they shall be entitled to use the title “public accountants” and “PA,” but no other title. The holder of a registration issued under this section may only perform attest services in a firm that holds a permit issued under § 62-1-108 . Acts 1998, ch. 700, § 4. Compiler's Notes. Former § 62-1-109 (Acts 1980, ch. 518, § 9; 1987, ch. 334, §§ 1, 2; 1988, ch. 606, §§ 4-6; 1989, ch. 443, §§ 11-19; 1990, ch. 927, § 2; 1994, ch. 674, § 14; 1997, ch. 68, § 5), concerning public accountants, was repealed by Acts 1998, ch. 700, effective October 1, 1998.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 62-1-109
What does Tennessee Code Annotated § 62-1-109 cover?
Section 62-1-109 ("Persons certified under prior law.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 62-1-109?
A common citation format is "Tennessee Code Annotated § 62-1-109" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 62-1-109 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.