Tennessee § 45-8-215 - Records and reports.
Full text of Tennessee Tennessee Code Annotated § 45-8-215 — Records and reports., with citation guidance and answers to common questions.
§ 45-8-215. Records and reports.
A licensee shall make and keep books, accounts, and other records in a form and manner that the commissioner may require. The records shall be kept at the place and shall be preserved for the length of time that the commissioner may specify. Not more than ninety (90) days after the close of each fiscal year of a licensee, or a longer period if specified by the commissioner, a licensee shall file with the commissioner an audited report containing the following: Financial statements, including balance sheet, statement of income or loss, statement of changes in capital accounts, and statement of changes in financial position; A report, certificate, or opinion of an independent certified public accountant or independent public accountant who performs the audit, stating that the financial statements were prepared in accordance with generally accepted accounting principles; and Other information that the commissioner may require. In addition to the audited report required by subsection (b), a licensee shall file with the commissioner other reports and at times that the commissioner may require. Any report required by the commissioner under this section shall be in a form and shall contain information that the commissioner may specify. Acts 1989, ch. 124, § 15. Cross-References. Annual report of accomplishments, § 45-8-225 . Report of criminal violations, § 45-8-224 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 45-8-215
What does Tennessee Code Annotated § 45-8-215 cover?
Section 45-8-215 ("Records and reports.") 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 § 45-8-215?
A common citation format is "Tennessee Code Annotated § 45-8-215" (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 § 45-8-215 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.