TN Rules of Professional conduct1. You are applying for a firm permit using a fictitious name(s). The board may decide the following names are misleading except for:A. Ray Butler Jr. & Arthur Anderson CPAsB. Shelby County Accounting ServicesC. Ray Butler & Karen Condon CPAsD. Official Municipal Auditing Firm of Tennessee2. Which of the following fees are prohibited by the Tennessee State Board of Accountancy Rules of Professional Conduct:A. A fee fixed by a court or other public authority.B. A fee related to any tax matter which is based upon the results of a judicial proceeding or the findings of a governmental agency.C. A 20% increase of audit fees if there is a favorable opinion issued on the financial statements during the annual audit.D. Payments for the purchase of all or a part of an accounting practice.3. A licensee shall not commit any act that reflects adversely on the profession. Which of the following is not a discreditable act:A. Retention of client records after a demand is made for them.B. A member complies with applicable federal state or local laws or regulations regarding the timely filing of his or her personal tax returns or tax returns of the member’s firm.C. Whenever a member is determined by a court of competent jurisdiction to have violated any of the antidiscrimination laws of the United States.D. A member makes or permits or directs another to make materially false and misleading entries in the financial statements or records of an entity.4. A licensee may seek to obtain clients by advertising.A. TrueB. False5. If a licensee relocates their business offices they must:A. Notify the Board in writing within thirty (30) days.B. Notify the Board the next time they pay their licensee fees.C. Let the Board track them down.D. Notify the Board only if the name of the practice has changed.http://publications.tnsosfiles.com/rules/0020/0020-03.20161110.pdfThe URL will help you to answer the questions
You are applying for a firm permit using a fictitious name
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