Tenn. Code § 65-37-104
The Tennessee public utility commission shall not establish or impose upon price-regulated carriers subject to this title state-specific financial information or financial reporting requirements or a uniform system of accounts. Price-regulated carriers subject to this title may be required to file with the commission only that financial information or financial reports that are required to be filed with the federal communications commission. Such commission filing requirements may be satisfied by the carrier by the submission to the commission of a letter explicitly identifying a publicly-available government website on which the information is posted. The inspection, control and supervision fee established in § 65-4-301 shall be based on the financial information contained in such federal reports.
T.C.A. § 65-37-104