Tennessee § 62-1-104 - State board of accountancy — Creation — Membership — Terms.
Full text of Tennessee Tennessee Code Annotated § 62-1-104 — State board of accountancy — Creation — Membership — Terms., with citation guidance and answers to common questions.
§ 62-1-104. State board of accountancy — Creation — Membership — Terms.
There is created a state board of accountancy. The board shall be composed of eleven (11) members appointed by the governor. Nine (9) of the members shall be certified public accountants holding a certificate issued by, and residing in, this state. Appointments of certified public accountants to the board shall be made in a manner so as to provide equal representation from each of the three (3) grand divisions of this state. One (1) member shall be an attorney licensed to practice in the highest court of the state. One (1) member shall be a public member possessing expertise in one (1) or more significant portions of the board's regulated activities. Neither the attorney nor the public member shall be the holder of a certified public accountant's certificate or a license to practice as a public accountant. The public member must be a resident of this state and have reached the age of majority prior to appointment. Certified public accountants shall be appointed to the board by the governor from a list of qualified certified public accountants submitted by the Tennessee Society of Certified Public Accountants. In making appointments to the board, the governor shall strive to ensure that at least one (1) person serving on the board is sixty (60) years of age or older and that at least one (1) person serving on the board is a member of a racial minority. Each board member's term shall be for three (3) years. Members of the board shall not be eligible to serve more than three (3) successive complete terms. Vacancies occurring during a term shall be filled by appointment for the unexpired term. Upon expiration of a member's term of office, the member shall continue to serve until a successor is appointed. The governor shall remove from the board any member for neglect of duty or other just cause. Acts 1980, ch. 518, § 4; 1988, ch. 1013, § 26; 1989, ch. 443, § 2; 1997, ch. 68, § 3. Compiler's Notes. The state board of accountancy, created by this section, terminates June 30, 2026. See §§ 4-29-112 , 4-29-247 . Cross-References. Grand divisions, title 4, ch. 1, part 2.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 62-1-104
What does Tennessee Code Annotated § 62-1-104 cover?
Section 62-1-104 ("State board of accountancy — Creation — Membership — Terms.") 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 § 62-1-104?
A common citation format is "Tennessee Code Annotated § 62-1-104" (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 § 62-1-104 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.