| COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | NASHVILLE, TN | 867 | 102 | 2025 |
| Smith Marion & Co | Franklin, TN | 616 | 159 | 2026 |
| ALEXANDER THOMPSON ARNOLD PLLC | JACKSON, TN | 464 | 132 | 2025 |
| TERRY HORNE, CPA | LEBANON, TN | 371 | 46 | 2026 |
| JOHNSON, HICKEY, & MURCHISON, P.C. | CHATTANOOGA, TN | 360 | 64 | 2025 |
| PURKEY, CARTER, COMPTON, SWANN & CARTER, PLLC | MORRISTOWN, TN | 332 | 38 | 2026 |
| WATKINS UIBERALL, PLLC | MEMPHIS, TN | 213 | 49 | 2025 |
| CROSSLIN, PLLC | NASHVILLE, TN | 209 | 47 | 2025 |
| KRAFTCPAS PLLC | NASHVILLE, TN | 191 | 46 | 2025 |
| LBMC, PC | KNOXVILLE, TN | 186 | 53 | 2025 |
| BLACKBURN, CHILDERS & STEAGALL, PLC | JOHNSON CITY, TN | 163 | 28 | 2025 |
| SMITH MARION & CO., LLP | BRENTWOOD, TN | 148 | 53 | 2022 |
| Blankenship CPA Group, PLLC | Brentwood, TN | 145 | 51 | 2025 |
| FLEET FIRM | CORDOVA, TN | 125 | 24 | 2025 |
| HENDERSON HUTCHERSON & MCCULLOUGH, PLLC | CHATTANOOGA, TN | 120 | 32 | 2025 |
| MITCHELL EMERT & HILL, P.C. | KNOXVILLE, TN | 115 | 33 | 2025 |
| CRS CPAs | Jackson, TN | 111 | 32 | 2025 |
| JOHN R POOLE, CPA | HENDERSONVILLE, TN | 99 | 38 | 2026 |
| ROWLAND & CARTER, PLLC | MEMPHIS, TN | 99 | 12 | 2024 |
| Pugh CPAs | Knoxville, TN | 92 | 24 | 2025 |
| PYA, P.C. | Knoxville, TN | 92 | 28 | 2025 |
| Tarwater & Company, PC | Knoxville, TN | 91 | 26 | 2025 |
| BROWN JAKE & MCDANIEL, PC | KNOXVILLE, TN | 79 | 16 | 2025 |
| BANKS, FINLEY, WHITE & CO. | MEMPHIS, TN | 68 | 16 | 2025 |
| GODWIN & ASSOCIATES, PLLC | SAVANNAH, TN | 59 | 16 | 2025 |
| CANNON WRIGHT BLOUNT PLLC | MEMPHIS, TN | 57 | 12 | 2026 |
| BERRY & CACCAMISI, P.C. | MEMPHIS, TN | 55 | 11 | 2026 |
| COULTER & JUSTUS, P.C. | KNOXVILLE, TN | 53 | 13 | 2025 |
| MATLOCK CLEMENTS, PC | MURFREESBORO, TN | 52 | 16 | 2025 |
| FRAZEE IVY DAVIS PLC | MEMPHIS, TN | 49 | 17 | 2024 |
| STONE, RUDOLPH & HENRY, PLC | CLARKSVILLE, TN | 41 | 9 | 2025 |
| JOE OSTERFELD CPA | COLUMBIA, TN | 39 | 9 | 2025 |
| DAVID M. ELLIS, CPA | GREENEVILLE, TN | 37 | 15 | 2025 |
| REYNOLDS BONE & GRIESBECK PLC | MEMPHIS, TN | 36 | 9 | 2025 |
| PARSONS & WRIGHT CPAS | KINGSTON, TN | 35 | 9 | 2025 |
| THURMAN CAMPBELL GROUP, PLC | CLARKSVILLE, TN | 32 | 7 | 2023 |
| Johnson, Murphey & Wright, P.C. | Chattanooga, TN | 32 | 13 | 2025 |
| DEMPSEY VANTREASE & FOLLIS, PLLC | LEBANON, TN | 32 | 8 | 2025 |
| BOOKER T CAMPER JR CPA PLLC | MEMPHIS, TN | 31 | 11 | 2025 |
| Puryear & Noonan, CPAs | Nashville, TN | 31 | 7 | 2025 |
| LENAHAN SMITH & BARGIACHI PC | MEMPHIS, TN | 31 | 7 | 2021 |
| JOBE, HASTINGS & ASSOCIATES | MURFREESBORO, TN | 30 | 8 | 2025 |
| Edmondson, Betzler & Dame, PLLC | Brentwood, TN | 24 | 8 | 2025 |
| PUTMAN & HANCOCK, CPAS | FAYETTEVILLE, TN | 24 | 7 | 2024 |
| FRASIER, DEAN & HOWARD, PLLC | NASHVILLE, TN | 23 | 17 | 2017 |
| NEAL, SCOUTEN & MCCONNELL, P.C. | CHATTANOOGA, TN | 23 | 6 | 2023 |
| WINNETT ASSOCIATES, PLLC | SHELBYVILLE, TN | 22 | 11 | 2025 |
| WHITEHORN TANKERSLEY & DAVIS, PLLC | MEMPHIS, TN | 22 | 8 | 2023 |
| HARTING, BISHOP & ARRENDALE, PLLC | CLEVELAND, TN | 21 | 4 | 2023 |
| BLACKLEY, OLINGER & ASSOCIATES, PLLC | BRISTOL, TN | 21 | 4 | 2025 |
| BELLENFANT, PLLC | BRENTWOOD, TN | 20 | 8 | 2021 |
| HG&A ASSOCIATES, P.C. | KNOXVILLE, TN | 20 | 5 | 2022 |
| TENNESSEE COMPTROLLER OF THE TREASURY | NASHVILLE, TN | 20 | 8 | 2025 |
| HOUSHOLDER ARTMAN PLLC | TULLAHOMA, TN | 19 | 3 | 2023 |
| BOOKER T. CAMPER, JR. CPA | MEMPHIS, TN | 17 | 4 | 2024 |
| CROSSLIN, PLLC | NASHVILLE, TN | 17 | 7 | 2025 |
| SCOTT & POHLMAN, P.C. | MEMPHIS, TN | 16 | 5 | 2021 |
| Hoskins & Company | Nashville, TN | 16 | 5 | 2025 |
| JOHN P. YOUNG, P.C. | HENDERSONVILLE, TN | 16 | 5 | 2022 |
| JONES AND TUGGLE PLLC | MEMPHIS, TN | 15 | 4 | 2022 |
| INGRAM, OVERHOLT & BEAN PC | ALCOA, TN | 13 | 6 | 2018 |
| DUANE CLINE, CPA, LLC | MORRISTOWN, TN | 13 | 9 | 2017 |
| Wickberg Accounting, PLLC | Lewisburg, TN | 12 | 6 | 2025 |
| PATTERSON, HARDEE & BALLENTINE, P.C. | FRANKLIN, TN | 11 | 4 | 2021 |
| YEARY HOWELL & ASSOCIATES | NASHVILLE, TN | 11 | 6 | 2021 |
| RANDALL W FISHER CPA PC | LENOIR CITY, TN | 11 | 7 | 2024 |
| PUTMAN & HANCOCK, CPAS | FAYETTEVILLE, TN | 10 | 2 | 2023 |
| Culver, PLLC | Oakland, TN | 10 | 6 | 2025 |
| BAILEY KAUFMAN & SCHEIBELHUT PLLC | CORDOVA, TN | 9 | 2 | 2021 |
| BLACKBURN, CHILDERS, & STEAGALL, PLC | JOHNSON CITY, TN | 9 | 1 | 2024 |
| Denning & Cantrell CPAs PLLC | McMinnville, TN | 9 | 5 | 2025 |
| HOSKINS & COMPANY | NASHVILLE, TN | 9 | 3 | 2022 |
| WARRENJACKSON CPAS, PLLC | SWEETWATER, TN | 9 | 2 | 2022 |
| ARNETT, KIRKSEY, KIMSEY, SULLIVAN, LAY & HALL, PLLC | CLEVELAND, TN | 8 | 1 | 2023 |
| V. LYNN EVANS, CPA | MEMPHIS, TN | 8 | 1 | 2023 |
| TENNESSEE COMPTROLLER OF THE TREASURY | NASHVILLE, TN | 8 | 2 | 2022 |
| ClearPoint CPAs PC | Johnson City, TN | 7 | 7 | 2025 |
| WILLIAM FULTON, CPA | CORDOVA, TN | 7 | 5 | 2024 |
| Frazier & Deeter, LLC | Nashville, TN | 7 | 4 | 2025 |
| Tennessee Comptroller of the Treasury | Nashville, TN | 7 | 3 | 2025 |
| WHITLOCK & COMPANY, P.C. | ALCOA, TN | 7 | 4 | 2021 |
| SPD CPA Firm | Nashville, TN | 6 | 2 | 2025 |
| BROWER & HEBERT | MEMPHIS, TN | 6 | 1 | 2021 |
| CRAINE, THOMPSON & JONES, P. C. | MORRISTOWN, TN | 5 | 4 | 2023 |
| Watkins Uiberall, PLLC | Memphis, TN | 5 | 5 | 2025 |
| ALBERT R DICUS CPA | SPARTA, TN | 5 | 3 | 2024 |
| KIM W. GRUBB, CPA | KNOXVILLE, TN | 5 | 2 | 2024 |
| MATHENEY STEES & ASSOCIATES, PC | CHATTANOOGA, TN | 5 | 1 | 2020 |
| NEAL, SCOUTEN & MCCONNELL, P.C. | CHATTANOOGA, TN | 5 | 1 | 2023 |
| HOSKINS & COMPANY | Nashville, TN | 5 | 2 | 2023 |
| MARRET & COMPANY, PLLC | KNOXVILLE, TN | 5 | 2 | 2019 |
| Banks Finley White CPAs | Memphis, TN | 4 | 3 | 2025 |
| JOEL D. COLLUM, JR., CPA | NASHVILLE, TN | 4 | 1 | 2021 |
| john r poole, cpa | hendersonville, TN | 4 | 4 | 2023 |
| COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | NASHVILLE, TN | 4 | 2 | 2025 |
| KraftCPAs PLLC | Nashville, TN | 4 | 1 | 2024 |
| BIBLE HARRIS SMITH, P.C. | KNOXVILLE, TN | 4 | 1 | 2019 |
| FLEET FIRM | CORDOVA, TN | 4 | 1 | 2020 |
| RODEFER MOSS & CO, PLLC | KNOXVILLE, TN | 4 | 1 | 2021 |
| MG Group Inc | Tullahoma, TN | 4 | 2 | 2024 |
| WATKINS UIBERALL, PLLC | MEMPHIS, TN | 4 | 2 | 2023 |
| KRAFTCPAS PLLC | NASHVILLE, TN | 3 | 2 | 2023 |
| Strategic Vision Advisory Group PLLC | Tullahoma, TN | 3 | 3 | 2025 |
| Maggart & Associates, P.C. | Nashville, TN | 3 | 1 | 2024 |
| DUNCAN, WHEELER & WILKERSON, P.C. | COOKEVILLE, TN | 3 | 1 | 2018 |
| FLEET FIRM | CORDOVA, TN | 3 | 1 | 2020 |
| GRANNIS & ASSOCIATES | MURFREESBORO, TN | 2 | 1 | 2017 |
| THE MARSTON GROUP | MEMPHIS, TN | 2 | 2 | 2021 |
| CLAYTON & ROYALTY | MURFREESBORO, TN | 2 | 1 | 2021 |
| CHERRY BEKAERT LLP | NASHVILLE, TN | 2 | 1 | 2018 |
| BANKS,FINLEY,WHITE & CO. CPA'S | MEMPHIS, TN | 2 | 1 | 2022 |
| TOTHEROW, HAILE, & WELCH, PLLC | MCMINNVILLE, TN | 2 | 1 | 2017 |
| WHITEHORN TANKERSLEY & DAVIS, PLLC | COVINGTON, TN | 2 | 1 | 2018 |
| BANKS, FINLEY, WHITE & CO. CPA'S | MEMPHIS, TN | 2 | 1 | 2022 |
| BRUNDIGE PAYNE & COMPANY, PC | MEMPHIS, TN | 2 | 1 | 2017 |
| JOHNSON, HICKEY & MURCHISON, PC | CHATTANOOGA, TN | 2 | 1 | 2017 |
| PYA, P.C. | KNOXVILLE, TN | 2 | 1 | 2019 |
| DENNIS E JEFFERS CPA PC | ONEIDA, TN | 2 | 1 | 2019 |
| AMANDA LOCKHART | WINCHESTER, TN | 2 | 2 | 2022 |
| Coulter and Justus, P.C. | Knoxville, TN | 2 | 1 | 2024 |
| SMITH MARION & CO | BRENTWOOD, TN | 2 | 2 | 2020 |
| BLACKBURN, CHILDERS & STEAGALL, PLC | JOHNSON CITY, TN | 2 | 1 | 2017 |
| Clsyton-Metier & Company | Murfreesboro, TN | 2 | 1 | 2024 |
| Coulter & Justus, P.C. | Knoxville, TN | 1 | 1 | 2023 |
| Blackburn, Childers, & Steagall | Johnson City, TN | 1 | 1 | 2023 |
| FORVIS, LLP | Memphis, TN | 1 | 1 | 2023 |
| ALLEN, MCGEE & ASSOCIATES | TULLAHOMA, TN | 1 | 1 | 2017 |
| Smith Marion & Co | Franklin, TN | 1 | 1 | 2025 |
| Frazier & Deeter, LLC | Nashville, TN | 1 | 1 | 2025 |
| MCLEAN & ASSOCIATES | BARTLETT, TN | 1 | 1 | 2016 |
| KBMD & Associates P.C. | Nashville, TN | 1 | 1 | 2021 |
| H A BEASLEY & COMPANY, PLLC | MURFREESBORO, TN | 1 | 1 | 2016 |
| TIM MONTGOMERY, CPA PLLC | MURFREESBORO, TN | 1 | 1 | 2021 |
| john r. poole, cpa | Hendersonville, TN | 1 | 1 | 2025 |
| BLACKBURN, CHILDERS, & STEAGALL | JOHNSON CITY, TN | 1 | 1 | 2022 |
| SCOTT AND POHLMAN P.C. | MEMPHIS, TN | 1 | 1 | 2016 |
| JOHN P. YOUNG, P.C. | HENDERSONVILLE, TN | 1 | 1 | 2016 |
| WATKINS UIBERALL, PLLC | MEMPHIS, TN | 1 | 1 | 2024 |
| KRAFTCPAS PLLC | NASHVILLE, TN | 1 | 1 | 2022 |
| WINNETT ASSOCIATES, PLLC | Shelbyville, TN | 1 | 1 | 2023 |
| PURKEY, CARTER, COMPTON, SWANN & CARTER, PLLC | MORRISTOWN, TN | 1 | 1 | 2022 |
| FOUTS & MORGAN CPAS | MEMPHIS, TN | 1 | 1 | 2016 |
| TERRY HORNE, CPA | LEBANON, TN | 1 | 1 | 2017 |
| ATA PLLC | Jackson, TN | 1 | 1 | 2024 |
| HINES AND COMPANY PC | KNOXVILLE, TN | 1 | 1 | 2017 |
| PARKER, PARKER & ASSOCIATES | GOODLETTSVILLE, TN | 1 | 1 | 2016 |
| HASSELL RAY YORK & ASSOCIATES | CROSSVILLE, TN | 1 | 1 | 2018 |
| CLARK, KNIES & CRENSHAW, PLLC | WINCHESTER, TN | 1 | 1 | 2016 |
| DAVID A KIDD CPA | FAYETTEVILLE, TN | 1 | 1 | 2020 |
| Mitchell Emert & Hill, P.C. | Knoxville, TN | 1 | 1 | 2023 |