Tennessee § 4-35-102 - Creation of audit committees.
Full text of Tennessee Tennessee Code Annotated § 4-35-102 — Creation of audit committees., with citation guidance and answers to common questions.
§ 4-35-102. Creation of audit committees.
A state governing board, council, commission, or equivalent body that has the authority to hire and terminate its employees shall create an audit committee, subject to subsection (c). A state governing board, council, commission, or equivalent body that is responsible for the preparation of financial statements, whether included in the financial statements of other entities or free standing, shall create an audit committee, subject to subsection (c). A state governing board, council, commission, or equivalent body subject to subsections (a) and (b) may be excepted from the requirement to form an audit committee only upon the approval of the comptroller of the treasury. Acts 2005, ch. 310, § 3.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 4-35-102
What does Tennessee Code Annotated § 4-35-102 cover?
Section 4-35-102 ("Creation of audit committees.") 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 § 4-35-102?
A common citation format is "Tennessee Code Annotated § 4-35-102" (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 § 4-35-102 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.