Philip Lay is licensed to practice in the state of Tennessee. The requirements for licensure in Tennessee ensure that Philip Lay maintains the highest standard of knowledge and ethics when operating as an accountant. CPAs may practice as a public accountant, work in private industry, education or government, and are often considered experts in tax preparation. Their overall educational requirements and training in business and knowledge in principles of general law and taxation provide CPAs with the skills to help individuals with both personal and business financial decisions.Philip Lay is licensed to practice as an accountant in Tennessee under the license number .