Tenn. Code § 45-3-808
Current through Acts 2023-2024, ch. 1069
Each association shall at least once in each year cause its books and accounts to be audited at its own expense by a certified public accountant or firm of certified public accountants selected by the association and approved by the commissioner. The annual audit shall cover the twelve (12) months ending on the last day of its fiscal year, unless the commissioner prescribes a different period for any association.
T.C.A. § 45-3-808