Study Guide Table of Contents
Course Details3
Course Instructions4
Learning Objectives4
Review Questions5
Answers and Explanations to Review Questions6
Appendix I: Additional Case Examples9
| Examples of Tennessee Board of Accounting Disciplinary Cases | 9 |
Appendix II: AICPA ET Section 92: Definitions12
Course Details
Author: Tennessee Society of CPAs
Publication/Revision Date: 4/1/2026
Course Exam Questions: 10 (multiple-choice)
Program Delivery Method: Self-Study (NASBA QAS Self-Study)
Available Formats of Course Text: Downloadable PDF, Printed/Mailed
Course Level, Prerequisites, and Advance Preparation Requirements
| License | Course Level | Prerequisites | Advance Preparation Requirements |
|---|
| CPA | Overview | None | None |
* This program is appropriate for professionals at all organizational levels.
Sponsor ID Numbers
National Registry of CPE Sponsors I.D.: 107615
State CPA Board Sponsor ID Numbers (where applicable)
Florida Division of Certified Public Accounting: 0004761
Hawaii Board of Public Accountancy: 14003
New York State Board for Public Accountancy: 002146
Ohio Accountancy Board: CPE .51 PSR
Pennsylvania State Board of Accountancy: PX178025
Texas State Board of Public Accountancy: 009349
Learning Objectives
As a result of studying the course material, you should be able to meet the objectives listed below:
After studying the presentation materials, you should gain an understanding of the following:
- Importance of Ethics in the accounting profession.
- CPA license requirements in Tennessee.
- What constitutes unlicensed activity.
- Continuing professional education requirements for Tennessee CPAs.
- Requirements of the peer review program.
- Rules of professional conduct.
- New and emerging topics.
- Board's complaint process.